If a person makes a payment in excess of the assessed amount,
the commission may issue a refund to the person for the excess amount or credit
the excess amount toward the person's next assessment. For overpayments of less
than $50, absent exigent circumstances, the commission will not issue a refund
and will hold the excess amount as a credit toward the person's next assessment
through the fiscal year in which the overpayment occurred. If a credit remains
at the end of the fiscal year in which the overpayment occurred, the commission
will issue a refund for any excess amount remaining.
Notes
Iowa Admin. Code
r. 199-17.10
Adopted by
IAB
August 14, 2019/Volume XLII, Number 4, effective
9/18/2019
Editorial change: IAC Supplement
7/24/2024
Adopted by
IAB
August 21, 2024/Volume XLVII, Number 5, effective
9/25/2024
