# Iowa Code § 421.3: Director to have no conflicting interests

> Iowa · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.3

## Section

- **Citation:** Iowa Code § 421.3
- **Heading:** Director to have no conflicting interests
- **Jurisdiction:** Iowa
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** IA Code / Title X / Chapter 421 / Section 421.3

## Text

The director of revenue shall not hold any other office under the laws of the United States or of this or any other state or hold any other position of profit. The director shall not engage in any occupation, business, or profession interfering with or inconsistent with the director’s duties, serve on or under any committee of any political party, or contribute to the campaign fund of any person or political party. The director shall be of high moral character, shall be recognized for executive and administrative capacity, and shall possess expert knowledge and skills in the fields of taxation and property tax assessment. The director shall devote full time to the duties of the office.

[C31, 35, §6943-c14; C39, §6943.013; C46, 50, 54, 58, 62, 66, §421.4; C71, 73, 75, 77, 79, 81, §421.3]2003 Acts, ch 145, §286

## 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_S421.3. Check the current official text before relying on it. Not legal advice.