Legal Opinion
Conoco, Inc. v. Iowa Department of Revenue & Finance
Supreme Court of Iowa
Decided November 20, 1991No. 90-1603PublishedCited by 6 opinions
1Opinion of the Court
LAVORATO, Justice.
In this judicial review proceeding we must decide whether the language of Iowa Code section 422.73(2) (1981) allows a corporate taxpayer to file for a refund more than three years after the original deadline for filing its return. For reasons that follow, we hold that it does. We reverse the decision of the district court and remand with directions.
The facts of this case were stipulated and so are undisputed.
Conoco, Inc. and Swiss Valley Farms Co. are corporations subject to taxation in Iowa. See Iowa Code § 422.33.
Iowa Code section 422.21 controls original filing deadlines…
2Cases cited5 opinions
- A.Y. McDonald Industries, Inc. v. Insurance Co. of North AmericaSupreme Court of Iowa · 1991
- Norland v. Iowa Department of Job ServiceSupreme Court of Iowa · 1987
- Comptroller of the Treasury, Income Tax Division v. Diebold, Inc.Court of Appeals of Maryland · 1977
- Welp v. Iowa Department of RevenueSupreme Court of Iowa · 1983
- Norfolk Holdings, Inc. v. Montana Department of RevenueMontana Supreme Court · 1991
3Cited by6 opinions
- Utelcom, Inc. v. EgrNebraska Supreme Court · 2002
- Glowacki v. State of Iowa Board of Medical ExaminersSupreme Court of Iowa · 1994
- Smith-Porter v. Iowa Department of Human ServicesSupreme Court of Iowa · 1999
- Doran & Associates, Inc. v. PaigeWest Virginia Supreme Court · 1995
- Bilco Co. v. Commissioner of Revenue ServicesConnecticut Superior Court · 1995
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