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...
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