701—7.37 (421,17A) Definitions. These definitions apply to the rules contained in Division II, unless the text otherwise states to the contrary:
“Act” means the Iowa administrative procedure Act.
“Affiliate or subsidiary of an entity dominant in its field of operation” means an entity which is at least 20 percent owned by an entity that is dominant in its field of operation, or by a partner, officer, director, majority stockholder or the equivalent, of an entity dominant in that field of operation.
“Agency” means each board, commission, department, officer, or other administrative office or unit of the state.
“Contested case” means a proceeding, including licensing, in which the legal rights, duties or privileges of a party are required by constitution or statute to be determined by an agency after an opportunity for an evidentiary hearing. This term also includes any matter defined as a no factual dispute contested case under 1998 Iowa Acts, chapter 1202, section 14.
“Declaratory order” is an order issued pursuant to 1998 Iowa Acts, chapter 1202, section 13.
“Department” means the Iowa department of revenue.
“Department of inspections and appeals” means the state department created by Iowa Code chapter 10A.
“Director” means the director of the department or the director’s authorized representative.
“Division of administrative hearings” means the division of the department of inspections and appeals responsible for holding contested case proceedings pursuant to Iowa Code chapter 10A.
“Dominant in its field of operation” means having more than 20 full-time equivalent positions and more than $1 million in annual gross revenues.
“Intervene” means to file a petition with the department requesting that the petitioner be allowed to intervene in the processing of a declaratory order currently under the department’s consideration.
“Issuance” means the date of mailing of a decision or order or date of delivery if service is by other means unless another date is specified in the order.
“License” means the whole or a part of any permit, certificate, approval, registration, charter, or similar form of permission required by statute.
“Licensing” means the department process respecting the grant, denial, renewal, revocation, suspension, annulment, withdrawal, or amendment of a license.
“Motion” has the same meaning as the term is defined in Iowa R. Civ.	P. 1.431.
“Party” means each person or agency named or admitted as a party, or properly seeking and entitled as of right to be admitted as a party, including intervenors.
“Person” means any individual; estate; trust; fiduciary; partnership, including limited liability partnership; corporation, including limited liability corporation; association; governmental subdivision; or public or private organization of any character or any other person covered by the Act other than an agency.
“Petition” means application for declaratory order, request to intervene in a declaratory order under consideration, application for initiation of proceedings to adopt, amend or repeal a rule or document filed in licensing.
“Pleadings” means protest, answer, reply or other similar document filed in a contested case proceeding, including contested cases involving no factual dispute.
“Presiding officer” means the person designated to preside over a proceeding involving the department. A presiding officer of a contested case involving the department will be either the director or a qualified administrative law judge appointed, pursuant to Iowa Code chapter 17A, by the division of administrative hearings established pursuant to 1998 Iowa Acts, chapter 1202, section 3. In cases in which the department is not a party, at the director’s discretion, the presiding officer may be the director or the director’s designee. A presiding officer of an administrative appeal is the director of the department.
“Proceeding” means informal, formal and contested case proceedings.
“Proposed decision” means the presiding officer’s recommended findings of fact, conclusions of law, decision, and order in a contested case in which the director did not preside.
“Protester” means any person entitled to file a protest which can culminate in a contested case proceeding.
“Provision of law” means the whole or part of the Constitution of the United States of America or the Constitution of the State of Iowa, or of any federal or state statute, court rule, executive order of the governor, or rule of the department.
“Review unit” means the unit composed of department employees designated by the director and the attorney general’s staff who have been assigned by the director to review protests filed by taxpayers.
“Rule” means a statement by the department of general applicability that implements, interprets, or prescribes law or policy, or that describes the organization, procedure, or practice requirements of the department. Notwithstanding any other statute, the term includes an executive order or directive of the governor which creates an agency or establishes a program or which transfers a program between agencies established by statute or rule. The term includes the amendment or repeal of an existing rule, but does not include the excluded items set forth in Iowa Code section 17A.2(10).
“Small business” means any entity including, but not limited to, an individual, partnership, corporation, joint venture, association, or cooperative. A “small business” is not an affiliate of an entity dominant in its field or operation. A small business has either 20 or fewer full-time equivalent positions or less than $1 million in annual gross revenues in the preceding fiscal year.
Unless otherwise specifically stated, the terms used in these rules promulgated by the department shall have the meanings defined by the Act.
This rule is intended to implement Iowa Code chapter 17A and Iowa Code section 421.14.