701—23.1(421,422,626,642) Definitions.
“Delinquent debtor” means an individual, corporation, limited liability company, business trust, estate, trust, partnership, or any other legal entity that owes a delinquent liability, or unpaid taxes to the state or a liability which is collectible by the state.
“Department” means the Iowa department of revenue.
“Director” means the director of revenue.
“Property” means real property, tangible and intangible property, and includes a homestead.
“State” means the state of Iowa.
This rule is intended to implement Iowa Code sections 421.17 and 422.26 and Iowa Code chapters 626 and 642.
[Editorial change: IAC Supplement 11/2/22]