Iowa Code 425.21 – Satisfaction of outstanding tax liabilities
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Terms Used In Iowa Code 425.21
- Base year: means the calendar year last ending before the claim is filed. See Iowa Code 425.17
- Claimant: means any of the following:(1) A person filing a claim for credit under this subchapter who has attained the age of sixty-five years but who has not attained the age of seventy years on or before December 31 of the base year, a person filing a claim for credit or reimbursement under this subchapter who is totally disabled and was totally disabled on or before December 31 of the base year, or a person filing a claim for reimbursement under this subchapter who has attained the age of sixty-five years on or before December 31 of the base year and who is domiciled in this state at the time the claim is filed or at the time of the person's death in the case of a claim filed by the executor or administrator of the claimant's estate. See Iowa Code 425.17
- Household: means a claimant and the claimant's spouse if living with the claimant at any time during the base year. See Iowa Code 425.17
- 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 amount of any claim for credit or reimbursement payable under this subchapter may be applied by the department of revenue against any tax liability, delinquent accounts, charges, loans, fees, or other indebtedness due the state or state agency that has a formal agreement with the department for central debt collection, outstanding on the books of the department against the claimant, or against a spouse who was a member of the claimant’s household in the base year.