701—7.1 (421,17A) Applicability and scope of rules. These rules pertain to practice and procedure and are designed to implement the requirements of the Act and aid in the effective and efficient administration and enforcement of the tax laws of this state and other activities of the department. These rules shall govern the practice, procedure and conduct of the informal proceedings, contested case proceedings, licensing, rule making, and declaratory orders involving taxation and other areas within the department’s jurisdiction, which includes the following:
	      1. 	  Sales and use tax—Iowa Code chapter 423;
	      2. 	  Individual and fiduciary income tax—Iowa Code sections 422.4 to 422.31 and 422.110 to 422.112;
	      3. 	  Franchise tax—Iowa Code sections 422.60 to 422.66;
	      4. 	  Corporate income tax—Iowa Code sections 422.32 to 422.41 and 422.110 to 422.112;
	      5. 	  Withholding tax—Iowa Code sections 422.16 and 422.17;
	      6. 	  Estimated tax—Iowa Code sections 422.16, 422.17 and 422.85 to 422.92;
	      7. 	  Motor fuel tax—Iowa Code chapter 452A;
	      8. 	  Property tax—Iowa Code chapters 421, 425 to 428A and 433 to 441;
	      9. 	  Cigarette and tobacco tax—Iowa Code chapters 421B and 453A;
	      10. 	  Inheritance tax, generation skipping transfer tax, qualified use inheritance tax and estate tax—Iowa Code chapters 450, 450A, 450B and 451;
	      11. 	  Local option taxes—Iowa Code chapter 423B;
	      12. 	  Hotel and motel tax—Iowa Code chapter 423A;
	      13. 	  Drug excise tax—Iowa Code chapter 453B;
	      14. 	  Automobile rental excise tax—Iowa Code chapter 423C;
	      15. 	  Environmental protection charge—Iowa Code chapter 424;
	      16. 	  Replacement taxes—Iowa Code chapter 437A;
	      17. 	  Statewide property tax—Iowa Code chapter 437A;
	      18. 	  Equipment tax—Iowa Code chapter 423D;
	      19. 	  Other taxes and activities as may be assigned to the department from time to time; and
	      20. 	  The taxpayer’s bill of rights—Iowa Code section 421.60.
As the purpose of these rules is to facilitate business and advance justice, any rule contained herein, pursuant to statutory authority, may be suspended or waived by the department to prevent undue hardship in any particular instance or to prevent surprise or injustice.
This rule is intended to implement Iowa Code chapter 17A.
[ARC 0251C, IAB 8/8/12, effective 9/12/12]