701—260.10(452A) Refund permit. To obtain the refund provided for in Iowa Code chapter 452A and rule 701—68.8(452A), the claimant must have an uncanceled refund permit. The application for a refund permit is provided by the department and will contain, but not be limited to, the following information: (1) the name and location of the business and the mailing address if different, (2) the type of ownership, (3) the social security number or federal identification number of the applicant, and (4) the type of refund requested. The refund permit is issued without cost and remains in effect until revoked, canceled or until the permit becomes invalid. All refund permit holders are required to keep invoices and copies of returns if filed, supporting schedules and studies for documentation to support the refund.
This rule is intended to implement Iowa Code section 452A.18 as amended by 1995 Iowa Acts, chapter 155.
[ARC 6508C, IAB 9/7/22, effective 10/12/22]