# Iowa Code § 421.2: Department of revenue

> Iowa · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.2

## Section

- **Citation:** Iowa Code § 421.2
- **Heading:** Department of revenue
- **Jurisdiction:** Iowa
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** IA Code / Title X / Chapter 421 / Section 421.2

## Text

A department of revenue is created. The department shall be administered by a director of revenue who shall be appointed by the governor subject to confirmation by the senate and shall serve at the pleasure of the governor. If the office of the director becomes vacant, the vacancy shall be filled in the same manner as provided for the original appointment. Except for the Iowa lottery division under chapter 99G, the director may establish, abolish, and consolidate divisions within the department of revenue when necessary for the efficient performance of the various functions and duties of the department of revenue.

[C31, 35, §6943-c11, -c12, -c15, -c17; C39, §6943.010, 6943.011, 6943.014, 6943.016; C46, 50, 54, 58, 62, 66, §421.1, 421.2, 421.5, 421.7; C71, 73, 75, 77, 79, 81, §421.2]86 Acts, ch 1245, §419; 2003 Acts, ch 145, §2862024 Acts, ch 1182, §111

## Nearby sections

- [Iowa Code § 421.1 State board of tax review.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.1.md)
- [Iowa Code § 421.1A Property assessment appeal board.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.1A.md)
- [Iowa Code § 421.2 Department of revenue.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.2.md)
- [Iowa Code § 421.3 Director to have no conflicting interests.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.3.md)
- [Iowa Code § 421.4 Deputies.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.4.md)
- [Iowa Code § 421.5 Settling claims for taxes, penalties, and interest abatement.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.5.md)
- [Iowa Code § 421.6 Definition of return.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.6.md)
- [Iowa Code § 421.7 Interest rate.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.7.md)
- [Iowa Code § 421.8 Penalty for defective return under certain circumstances.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.8.md)
- [Iowa Code § 421.9 Duties and powers — office.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.9.md)
- [Iowa Code § 421.9A Due dates and holidays.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.9A.md)
- [Iowa Code § 421.10 Appeal period applicability.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.10.md)
- [Iowa Code § 421.14 Rules — director’s duties.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.14.md)
- [Iowa Code § 421.15 Seal.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.15.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.2. Check the current official text before relying on it. Not legal advice.