Iowa Code § 421.71 — Class actions —implied right of action —private cause of action immunity

1. Class actions prohibited. No class action may be brought against the department, a taxpayer , or a person required to collect any tax imposed under this Title , in any court, agency , or other adjudicative body , or in any other forum, based on any act or omission arising from or related to any provision of this Title . 2. No implied right of action. Nothing in this Title shall be construed as creating or providing an implied private right of action or any private common law claim against any taxpayer , or against any person required to collect any tax imposed under this Title , in any court, agency , or other adjudicative body , or in any other forum. This subsection shall not apply to or otherwise limit any claim, action, mandate, power , remedy , or discretion of the department, or an agent or designee of the department. 3. P rivate cause of action immunity for overpayment of certain taxes. a. A taxpayer , or any person required to collect taxes imposed under chapters 423 , 423A , 423B , 423C , 423D , and 423G , shall be immune from any private cause of action arising from or related to the overpayment of taxes imposed under chapters 423 , 423A , 423B , 423C , 423D , and 423G that are collected and remitted to the department. b. Nothing in this subsection shall apply to or otherwise limit any of the following: (1) Any claim, action, mandate, power , remedy , or discretion of the department, or an agent or designee of the department. (2) A taxpayer ’s right to seek a refund from the department related to taxes imposed under chapters 423 , 423A , 423B , 423C , 423D , and 423G that are collected from or paid by the taxpayer . 2018 Acts, ch 1161, §24, 28 Fri Dec 12 20:18:23 2025 Iowa Code 2026, Section 421.71 (15, 3)