450A.9 - DELINQUENT RETURNS.
450A.9 DELINQUENT RETURNS. If the tax imposed by this chapter is not paid within the time prescribed by law, the tax is delinquent and shall draw interest thereafter at the rate in effect under section 421.7 until paid.Section History: Early Form
[C79, 81, § 450A.9; 81 Acts, ch 131, § 18]