CHAPTER 22
COLLECTION OF DEBTS OWED THE STATE
OF IOWA OR A STATE AGENCY
[Prior to 11/2/22, see Revenue Department[701] Ch 151]
701—22.1(421) Definitions. For purposes of this chapter, the following definitions shall govern:
“Central collections unit” means the unit within the department charged with collecting debt for the department and other entities pursuant to Iowa Code section 421.17(27) or any other Iowa statute.
“Debtor” means any person having a delinquent account, charge, fee, loan, or other indebtedness due the state of Iowa or any state agency.
“Department” means the Iowa department of revenue.
“Director” means the director of revenue or the director’s authorized representative.
“Liability” or “debt” means any liquidated sum due and owing to the state of Iowa or any state agency that has accrued through contract, subrogation, tort, operation of law, or any legal theory regardless of whether there is an outstanding judgment for that sum.
“Person” or “entity” means individual, corporation, business trust, estate, trust, partnership or association, limited liability company, or any other legal entity, but does not include a state agency.
“State agency” or “agency” includes but is not limited to entities listed in Iowa Code section 421.17(27)“a.”
[ARC 7835C, IAB 4/17/24, effective 5/22/24]
701—22.2(421) Participation guidelines. The department may collect on behalf of a public agency at the department’s sole discretion. The department may require that a public agency enter into an agreement for collection with the department prior to collecting for the public agency. Agreements will be signed by the director or another staff member of the department designated by the director.
[ARC 7835C, IAB 4/17/24, effective 5/22/24]
701—22.3(421) Duties of the agency. A public agency seeking the use of the central collections unit shall have the following duties regarding the department and debtors.
	22.3(1) Notification to the department. The public agency must provide a list of debtors to the department of revenue. This list must be in a format and type prescribed by the department and include information relevant to the identification of the debtor and the source and amount of the debt. The public agency shall terminate all collection activities once notification is given to the department.
	22.3(2) Change in status of debt. A public agency that has provided liability information to the department of revenue must notify the department immediately of any change in the status of a debt. This notification shall be made no later than ten calendar days from the occurrence of the change. Change in status may come from payment of the debt or liability, invalidation of the liability, alternate payment arrangements with the debtor, bankruptcy, or other factors.
[ARC 7835C, IAB 4/17/24, effective 5/22/24]
These rules are intended to implement Iowa Code sections 421.17, 422.20, and 422.72.
[Filed emergency 10/22/93—published 11/10/93, effective 10/22/93]
[Filed 12/17/93, Notice 11/10/93—published 1/5/94, effective 2/9/94]
[Filed ARC 0124C (Notice ARC 0052C, IAB 3/21/12), IAB 5/16/12, effective 6/20/12]
[Editorial change: IAC Supplement 11/2/22]
[Editorial change: IAC Supplement 10/18/23]
[Filed ARC 7835C (Notice ARC 7181C, IAB 12/13/23), IAB 4/17/24, effective 5/22/24]