701—504.4(421) Abatement of tax. For notices of assessment issued on or after January 1, 1995, if the statutory period for appeal has expired, the director may abate any portion of unpaid tax, penalties or interest which the director determines to be erroneous, illegal, or excessive. See rule 701—7.31(421) for procedures on requesting abatement of tax.
This rule is intended to implement Iowa Code section 421.60.
[Editorial change: IAC Supplement 11/2/22]