{"data":{"id":"us-ia/iowa-code-97c.9","jurisdiction":"us-ia","citation":"Iowa Code § 97C.9","heading":"Adjustments or refund.","body":"If more or less than the correct amount of the tax imposed by section 97C.5 is paid or deducted with respect to any remuneration, proper adjustments, or refund if adjustment is impracticable, shall be made in such manner and at such times as the state agency shall prescribe.","path":["Title III - PUBLIC SERVICES AND REGULATION (Ch. 80 - 122C)","Chapter 97C - FEDERAL SOCIAL SECURITY ENABLING ACT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/97C.9.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:02Z","sha256":"b03c614393594c2701272ab7b79bbe432455a2648c6604f6ccc42ae126aa468c","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-97c.8","next":"us-ia/iowa-code-97c.10"},"notice":"GroundRules: Original legal text. Not legal advice."}