Iowa Administrative Code - 04/17/2024

Revenue Department [701] | Agency Listing
Chapter 21 FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.21.1 Definitions.
701.21.2 Prerequisites for requesting a federal offset.
701.21.3 Submission of evidence.
701.21.4 Procedure after submission of evidence.