701—87.1 (451) Administration.
	 87.1(1) Definitions. The following definitions cover 701—Chapter 87 and are in addition to the definitions contained in Iowa Code section 451.1.
“Administrator” means the administrator of the compliance division of the department of revenue.
“Compliance division” is the administrative unit of the department created by the director to administer the inheritance, estate, generation skipping transfer, and fiduciary income tax laws of the state.
“Department” means the Iowa department of revenue.
“Director” means the director of revenue.
“Tax” means the Iowa estate tax imposed by Iowa Code chapter 451.
“Taxpayer” means the personal representative of the decedent’s estate as defined in Iowa Code subsection 633.3(29) and any other person or persons liable for the payment of the federal estate tax under 26 U.S.C. Section 2002.
	 87.1(2)  Delegation of authority. The director delegates to the administrator of the compliance division, subject always to the supervision and review by the director, the authority to administer the Iowa estate tax. This delegated authority specifically includes, but is not limited to: the determination of the correct Iowa estate tax liability; making assessments against the taxpayer for additional tax due; authorizing refunds of excessive tax paid; executing releases of the tax lien; and the determination of reasonable cause for failure to file and timely pay the tax due and granting extensions of time to file the return and pay the tax due. The administrator of the compliance division may delegate the examination and audit of tax returns to the supervisors, examiners, agents and any other employees or representatives of the department.
This rule is intended to implement Iowa Code sections 421.2, 421.4 and chapter 451.