Iowa Code § 428A.9 — Refund of tax

1 REAL EST A TE TRANSFER T A X, §428A .9 428A .9 Refund of tax. T o receive a refund from the state, the taxpayer shall petition the state appeal board for a refund of the amount of overpayment of the tax remitted to the department of revenue. T o receive a refund from the county , the taxpayer shall petition the board of supervisors for a refund of the remaining portion of the overpayment paid to that county . 2001 Acts, ch 150, §19