{"data":{"id":"us-ia/iowa-code-428a.9","jurisdiction":"us-ia","citation":"Iowa Code § 428A.9","heading":"Refund of tax.","body":"To receive a refund from the state, the taxpayer shall petition the state appeal board for a refund of the amount of overpayment of the tax remitted to the department of revenue. To receive a refund from the county, the taxpayer shall petition the board of supervisors for a refund of the remaining portion of the overpayment paid to that county.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 428A - REAL ESTATE TRANSFER TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/428A.9.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"8cdc577b12558038cb8f7e45db482f6273c1d18171c16bffbd9d7729f0614931","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-428a.8","next":"us-ia/iowa-code-428a.10"},"notice":"GroundRules: Original legal text. Not legal advice."}