CHAPTER 28
DEFINITIONS
[Prior to 12/17/86, Revenue Department[730]]
Rescinded ARC 6398C, IAB 7/13/22, effective 7/1/22
CHAPTER 29
CERTIFICATES
[Prior to 12/17/86, Revenue Department[730]]
Rescinded ARC 6398C, IAB 7/13/22, effective 7/1/22
CHAPTER 30
FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST
[Prior to 12/17/86, Revenue Department[730]]
Rescinded ARC 6398C, IAB 7/13/22, effective 7/1/22
CHAPTER 31
RECEIPTS SUBJECT TO USE TAX
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 280, IAC Supplement 11/2/22
CHAPTER 32
RECEIPTS EXEMPT FROM USE TAX
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 281, IAC Supplement 11/2/22
CHAPTER 33
RECEIPTS SUBJECT TO USE TAX DEPENDING ON
METHOD OF TRANSACTION
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 282, IAC Supplement 11/2/22
CHAPTER 34
VEHICLES SUBJECT TO REGISTRATION
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 250, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTERS 35 and 36
Reserved
CHAPTER 37
UNDERGROUND STORAGE TANK RULES
INCORPORATED BY REFERENCE
Transferred to 701—Chapter 289, IAC Supplement 11/2/22
CHAPTER 38
ADMINISTRATION
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 300, IAC Supplement 11/2/22
CHAPTER 39
FILING RETURN AND PAYMENT OF TAX
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 301, IAC Supplement 11/2/22
CHAPTER 40
DETERMINATION OF NET INCOME
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 302, IAC Supplement 11/2/22
CHAPTER 41
DETERMINATION OF TAXABLE INCOME
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 303, IAC Supplement 11/2/22
CHAPTER 42
ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 304, IAC Supplement 11/2/22
CHAPTER 43
ASSESSMENTS AND REFUNDS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 305, IAC Supplement 11/2/22
CHAPTER 44
PENALTY AND INTEREST
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 306, IAC Supplement 11/2/22
CHAPTER 45
PARTNERSHIPS
[Prior to 12/17/86, Revenue Department [730]]
Transferred to 701—Chapter 401, IAC Supplement 11/2/22
CHAPTER 46
WITHHOLDING
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 307, IAC Supplement 11/2/22
CHAPTER 47
DECLARATION OF ESTIMATED INCOME TAX BY INDIVIDUALS
[Prior to 12/17/86, Revenue Department[730]]
Rescinded IAB 11/24/04, effective 12/29/04
CHAPTER 48
COMPOSITE RETURNS
Transferred to 701—Chapter 404, IAC Supplement 11/2/22
CHAPTER 49
ESTIMATED INCOME TAX FOR INDIVIDUALS
[Prior to 12/17/86, Revenue Department [730]]
Transferred to 701—Chapter 308, IAC Supplement 11/2/22
CHAPTER 50
APPORTIONMENT OF INCOME FOR RESIDENT
SHAREHOLDERS OF S CORPORATIONS
Transferred to 701—Chapter 403, IAC Supplement 11/2/22
CHAPTER 51
ADMINISTRATION
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 500, IAC Supplement 11/2/22
CHAPTER 52
FILING RETURNS, PAYMENT OF TAX,
PENALTY AND INTEREST, AND TAX CREDITS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 501, IAC Supplement 11/2/22
CHAPTER 53
DETERMINATION OF NET INCOME
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 502, IAC Supplement 11/2/22
CHAPTER 54
ALLOCATION AND APPORTIONMENT
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 503, IAC Supplement 11/2/22
CHAPTER 55
ASSESSMENTS, REFUNDS, APPEALS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 504, IAC Supplement 11/2/22
CHAPTER 56
ESTIMATED TAX FOR CORPORATIONS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 505, IAC Supplement 11/2/22
CHAPTER 57
ADMINISTRATION
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 600, IAC Supplement 11/2/22
CHAPTER 58
FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST,
AND TAX CREDITS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 601, IAC Supplement 11/2/22
CHAPTER 59
DETERMINATION OF NET INCOME
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 602, IAC Supplement 11/2/22
CHAPTER 60
ASSESSMENTS, REFUNDS, APPEALS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 603, IAC Supplement 11/2/22
CHAPTER 61
ESTIMATED TAX FOR FINANCIAL INSTITUTIONS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 604, IAC Supplement 11/2/22
CHAPTER 62
Reserved
CHAPTER 63
ADMINISTRATION
[Prior to 12/17/86, Revenue Department[730]]
Rescinded IAB 11/19/08, effective 12/24/08
CHAPTER 64
MOTOR FUEL
[Prior to 12/17/86, Revenue Department[730]]
Rescinded IAB 11/19/08, effective 12/24/08
CHAPTER 65
SPECIAL FUEL
[Prior to 12/17/86, Revenue Department[730]]
Rescinded IAB 11/19/08, effective 12/24/08
CHAPTER 66
Reserved
CHAPTER 67
ADMINISTRATION
[Prior to 1/1/96, see 701—Ch 63]
Transferred to 701—Chapter 259, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTER 68
MOTOR FUEL AND UNDYED SPECIAL FUEL
[Prior to 1/1/96, see 701—Ch 64]
Transferred to 701—Chapter 260, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTER 69
LIQUEFIED PETROLEUM GAS—
COMPRESSED NATURAL GAS—LIQUEFIED NATURAL GAS
[Prior to 1/1/96, see 701—Ch 65]
Transferred to 701—Chapter 261, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTER 70
REPLACEMENT TAX AND STATEWIDE PROPERTY TAX
Transferred to 701—Chapter 101, IAC Supplement 11/2/22
CHAPTER 71
ASSESSMENT PRACTICES AND EQUALIZATION
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 102, IAC Supplement 11/2/22
CHAPTER 72
EXAMINATION AND CERTIFICATION OF ASSESSORS AND DEPUTY ASSESSORS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 103, IAC Supplement 11/2/22
CHAPTER 73
PROPERTY TAX CREDIT AND RENT REIMBURSEMENT
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 104, IAC Supplement 11/2/22
CHAPTER 74
MOBILE, MODULAR, AND MANUFACTURED HOME TAX
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 105, IAC Supplement 11/2/22
CHAPTER 75
COLLECTION OF PROPERTY TAX
Transferred to 701—Chapter 100, IAC Supplement 11/2/22
CHAPTER 76
DETERMINATION OF VALUE OF RAILROAD COMPANIES
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 106, IAC Supplement 11/2/22
CHAPTER 77
DETERMINATION OF VALUE OF UTILITY COMPANIES
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 107, IAC Supplement 11/2/22
CHAPTER 78
REPLACEMENT TAX AND STATEWIDE PROPERTY
TAX ON RATE-REGULATED WATER UTILITIES
Transferred to 701—Chapter 108, IAC Supplement 11/2/22
CHAPTER 79
REAL ESTATE TRANSFER TAX AND DECLARATIONS OF VALUE
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 109, IAC Supplement 11/2/22
CHAPTER 80
PROPERTY TAX CREDITS AND EXEMPTIONS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 110, IAC Supplement 11/2/22
CHAPTER 81
ADMINISTRATION
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 254, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTER 82
CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 255, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTER 83
TOBACCO TAX
[Ch 83, Selling Cigarette Revenue in Banks, rescinded, see IAC 4/2/80]
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 256, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTER 84
UNFAIR CIGARETTE SALES
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 257, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTER 85
TOBACCO MASTER SETTLEMENT AGREEMENT
Transferred to 701—Chapter 258, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTER 86
INHERITANCE TAX
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 900, IAC Supplement 11/2/22
CHAPTER 87
IOWA ESTATE TAX
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 901, IAC Supplement 11/2/22
CHAPTER 88
GENERATION SKIPPING TRANSFER TAX
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 902, IAC Supplement 11/2/22
CHAPTER 89
FIDUCIARY INCOME TAX
[Formerly fiduciary rules ch 48, See IAB 9/30/81]
[Prior to 12/17/86, Revenue Department[730]]
Transferred to 701—Chapter 700, IAC Supplement 11/2/22
CHAPTER 90
Reserved
CHAPTER 91
ADMINISTRATION OF MARIJUANA AND
CONTROLLED SUBSTANCES STAMP TAX
Transferred to 701—Chapter 262, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTERS 92 to 96
Reserved
730—Chapters 91 to 96 transferred to 195—Chapters 20 to 25
See Racing and Gaming Commission[491]
CHAPTER 97
STATE-IMPOSED WATER SERVICE EXCISE TAX
Transferred to 701—Chapter 252, ARC 6508C, IAB 9/7/22, effective 10/12/22
CHAPTERS 98 and 99
Rescinded, filed emergency effective 11/26/79