Iowa Code 450.60 – Director to represent state
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Terms Used In Iowa Code 450.60
- Director: means the director of the department of revenue. See Iowa Code 453A.42
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
The director of revenue shall, with all the rights and privileges of a party in interest, represent the state in any such proceedings.