{"data":{"id":"us-ia/iowa-code-453b.14","jurisdiction":"us-ia","citation":"Iowa Code § 453B.14","heading":"Revision of tax — refunds.","body":"Sections 421.5, 422.26, 422.28, 422.29, 422.73, and 422.74 shall apply to this chapter, except that a refund claim filed later than thirty days from the expiration date of the stamps for which the refund is requested shall not be allowed by the director.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/453B.14.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"ef8e60e1139752fe36f6815ca784be7246eca1de1a599c0d0e51066cff3f112c","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-453b.13","next":"us-ia/iowa-code-453b.15"},"notice":"GroundRules: Original legal text. Not legal advice."}