Iowa Code § 421.10 — Appeal period — applicability

The appeal period for revision of assessment of tax, interest, and penalties set out under section 422.28 , 423.37 , 437A .9 , 437A .22 , 437B.5 , 437B.18 , 452A .64 , 453A .29 , or 453A .46 applies to appeals to notices from the department denying changes in filing methods, denying refund claims, and denying portions of refund claims for the tax covered by that section, and notices of any adverse department action directed to a specific taxpayer , other than licensing, which involves a calculation. 89 Acts, ch 251, §10