Iowa Code § 425.21 — Satisfaction of outstanding tax liabilities

The amount of any claim for credit or reimbursement payable under this subchapter may be applied by the department of revenue against any tax liability , delinquent accounts, charges, loans, fees, or other indebtedness due the state or state agency that has a formal agreement with the department for central debt collection, outstanding on the books of the department against the claimant, or against a spouse who was a member of the claimant’s household in the base year .