Iowa legal term
Employee of the department of revenue in Iowa Criminal Law
Current through 2026 Iowa legislative session
In Iowa criminal law, “Employee of the department of revenue” is a term defined by statute rather than by its everyday meaning. Its statutory definition — quoted verbatim below — controls how the term is applied throughout the Iowa criminal code.
What does “Employee of the department of revenue” mean in Iowa criminal law?
“Employee of the department of revenue” means a person who is employed as an auditor, agent, tax collector, or any contractor or representative acting in the same capacity. (Iowa Code § 708.3A)
Statutes defining or using this term
Related terms in the same statutes
This reference is informational and is not legal advice.