Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENT
Title I - ADMINISTRATION
- Chapter 1 - STATE BOARD OF TAX REVIEW-ADMINISTRATION
- Chapter 2 - STATE BOARD OF TAX REVIEW-CONDUCT OF APPEALS AND RULES OF PRACTICE AND PROCEDURE
- Chapter 3
- Chapter 4 - MULTILEVEL MARKETER AGREEMENTS
- Chapter 5 - PUBLIC RECORDS AND FAIR INFORMATION PRACTICES
- Chapter 6 - ORGANIZATION
- Chapter 7 - APPEALS, TAXPAYER REPRESENTATION, AND OTHER ADMINISTRATIVE PROCEDURES
- Chapter 8 - FORMS AND COMMUNICATIONS
- Chapter 9 - FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS
- Chapter 10 - INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS
- Chapter 11 - ADMINISTRATION
- Chapter 12 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST (RESCINDED)
- Chapter 13 - PERMITS (RESCINDED)
- Chapter 14
- Chapter 15 - DETERMINATION OF A SALE AND SALE PRICE
- Chapter 16
- Chapter 17 - EXEMPT SALES
- Chapter 18 - TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE
- Chapter 19 - SETTLEMENTS-COMPROMISES AND ABATEMENTS OF TAX, PENALTY, OR INTEREST
- Chapter 20 - FOODS FOR HUMAN CONSUMPTION, PRESCRIPTION DRUGS, INSULIN, HYPODERMIC SYRINGES, DIABETIC TESTING MATERIALS, PROSTHETIC, ORTHOTIC OR ORTHOPEDIC DEVICES
- Chapter 21 - FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS
- Chapter 22 - COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY
- Chapter 23 - DEBT COLLECTION AND SELLING OF PROPERTY TO COLLECT DELINQUENT DEBTS
- Chapter 24 - LICENSE SANCTIONS FOR COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY
- Chapter 25 - CHALLENGES TO ADMINISTRATIVE LEVIES AND PUBLICATION OF NAMES OF DEBTORS
- Chapter 26 - SETOFF OF QUALIFYING DEBTS OWED TO PUBLIC AGENCIES
- Chapter 27 - AUTOMOBILE RENTAL EXCISE TAX
- Chapter 28 - DEFINITIONS (RESCINDED)
- Chapter 29 - CERTIFICATES (RESCINDED)
- Chapter 30 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST (RESCINDED)
- Chapter 31 - RECEIPTS SUBJECT TO USE TAX
- Chapter 32 - RECEIPTS EXEMPT FROM USE TAX
- Chapter 33 - RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION
- Chapter 34 - VEHICLES SUBJECT TO REGISTRATION
- Chapter 35 - Reserved
- Chapter 36 - Reserved
- Chapter 37 - UNDERGROUND STORAGE TANK RULES INCORPORATED BY REFERENCE
- Chapter 38 - ADMINISTRATION
- Chapter 39 - FILING RETURN AND PAYMENT OF TAX
- Chapter 40 - DETERMINATION OF NET INCOME
- Chapter 41 - DETERMINATION OF TAXABLE INCOME
- Chapter 42 - ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS
- Chapter 43 - ASSESSMENTS AND REFUNDS
- Chapter 44 - PENALTY AND INTEREST
- Chapter 45 - PARTNERSHIPS
- Chapter 46 - WITHHOLDING
- Chapter 47 - Reserved
- Chapter 48 - COMPOSITE RETURNS
- Chapter 49 - ESTIMATED INCOME TAX FOR INDIVIDUALS
- Chapter 50 - APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS
- Chapter 51 - ADMINISTRATION
- Chapter 52 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS
- Chapter 53 - DETERMINATION OF NET INCOME
- Chapter 54 - ALLOCATION AND APPORTIONMENT
- Chapter 55 - ASSESSMENTS, REFUNDS, APPEALS
- Chapter 56 - ESTIMATED TAX FOR CORPORATIONS
- Chapter 57 - ADMINISTRATION
- Chapter 58 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS
- Chapter 59 - DETERMINATION OF NET INCOME
- Chapter 60 - ASSESSMENTS, REFUNDS, APPEALS
- Chapter 61 - ESTIMATED TAX FOR FINANCIAL INSTITUTIONS
- Chapter 62 - Reserved
- Chapter 63 - Reserved
- Chapter 64 - Reserved
- Chapter 65 - Reserved
- Chapter 66 - Reserved
- Chapter 67 - ADMINISTRATION
- Chapter 68 - MOTOR FUEL AND UNDYED SPECIAL FUEL
- Chapter 69 - LIQUEFIED PETROLEUM GAS- COMPRESSED NATURAL GAS-LIQUEFIED NATURAL GAS
- Chapter 70 - REPLACEMENT TAX AND STATEWIDE PROPERTY TAX
- Chapter 71 - ASSESSMENT PRACTICES AND EQUALIZATION
- Chapter 72 - EXAMINATION AND CERTIFICATION OF ASSESSORS AND DEPUTY ASSESSORS
- Chapter 73 - PROPERTY TAX CREDIT AND RENT REIMBURSEMENT
- Chapter 74 - MOBILE, MODULAR, AND MANUFACTURED HOME TAX
- Chapter 75 - PROPERTY TAX ADMINISTRATION
- Chapter 76 - DETERMINATION OF VALUE OF RAILROAD COMPANIES
- Chapter 77 - DETERMINATION OF VALUE OF UTILITY COMPANIES
- Chapter 78 - REPLACEMENT TAX AND STATEWIDE PROPERTY TAX ON RATE-REGULATED WATER UTILITIES
- Chapter 79 - REAL ESTATE TRANSFER TAX AND DECLARATIONS OF VALUE
- Chapter 80 - PROPERTY TAX CREDITS AND EXEMPTIONS
- Chapter 81 - ADMINISTRATION
- Chapter 82 - CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS
- Chapter 83 - TOBACCO TAX
- Chapter 84 - UNFAIR CIGARETTE SALES
- Chapter 85 - RENUMBERED
- Chapter 86 - INHERITANCE TAX
- Chapter 87 - IOWA ESTATE TAX
- Chapter 88 - GENERATION SKIPPING TRANSFER TAX
- Chapter 89 - FIDUCIARY INCOME TAX
- Chapter 90 - Reserved
- Chapter 91 - ADMINISTRATON OF MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX
- Chapter 92 - Reserved
- Chapter 93 - Reserved
- Chapter 94 - Reserved
- Chapter 95 - Reserved
- Chapter 96 - Reserved
- Chapter 97 - STATE-IMPOSED WATER SERVICE EXCISE TAX
- Chapter 98 - Reserved
- Chapter 99 - Reserved
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