Iowa Administrative Code - 04/11/2018
Revenue Department [701] | Agency PDF | Agency Listing (Official Version - PDF format)Chapter | Rules | RTF | Waivers | |
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Chapter 1 Reserved | ![]() |
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Chapter 2 Reserved | ![]() |
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Chapter 3 VOLUNTARY DISCLOSURE PROGRAM | Rules | ![]() |
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Chapter 4 MULTILEVEL MARKETER AGREEMENTS | Rules | ![]() |
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Chapter 5 PUBLIC RECORDS AND FAIR INFORMATION PRACTICES | Rules | ![]() |
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Chapter 6 ORGANIZATION, PUBLIC INSPECTION | Rules | ![]() |
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Chapter 7 PRACTICE AND PROCEDURE BEFORE THE DEPARTMENT OF REVENUE | Rules | ![]() |
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Chapter 8 FORMS AND COMMUNICATIONS | Rules | ![]() |
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Chapter 9 FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS | Rules | ![]() |
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Chapter 10 INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS | Rules | ![]() |
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Chapter 11 ADMINISTRATION | Rules | ![]() |
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Chapter 12 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST | Rules | ![]() |
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Chapter 13 PERMITS | Rules | ![]() |
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Chapter 14 COMPUTATION OF TAX | Rules | ![]() |
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Chapter 15 DETERMINATION OF A SALE AND SALE PRICE | Rules | ![]() |
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Chapter 16 TAXABLE SALES | Rules | ![]() |
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Chapter 17 EXEMPT SALES | Rules | ![]() |
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Chapter 18 TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE | Rules | ![]() |
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Chapter 19 SALES AND USE TAX ON CONSTRUCTION ACTIVITIES | Rules | ![]() |
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Chapter 20 FOODS FOR HUMAN CONSUMPTION, PRESCRIPTION DRUGS, INSULIN, HYPODERMIC SYRINGES, DIABETIC TESTING MATERIALS, PROSTHETIC, ORTHOTIC OR ORTHOPEDIC DEVICES | Rules | ![]() |
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Chapter 21 Reserved | ![]() |
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Chapter 22 Reserved | ![]() |
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Chapter 23 Reserved | ![]() |
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Chapter 24 Reserved | ![]() |
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Chapter 25 Reserved | ![]() |
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Chapter 26 SALES AND USE TAX ON SERVICES | Rules | ![]() |
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Chapter 27 AUTOMOBILE RENTAL EXCISE TAX | Rules | ![]() |
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Chapter 28 DEFINITIONS | Rules | ![]() |
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Chapter 29 CERTIFICATES | Rules | ![]() |
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Chapter 30 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST | Rules | ![]() |
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Chapter 31 RECEIPTS SUBJECT TO USE TAX | Rules | ![]() |
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Chapter 32 RECEIPTS EXEMPT FROM USE TAX | Rules | ![]() |
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Chapter 33 RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION | Rules | ![]() |
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Chapter 34 VEHICLES SUBJECT TO REGISTRATION | Rules | ![]() |
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Chapter 35 Reserved | ![]() |
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Chapter 36 Reserved | ![]() |
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Chapter 37 UNDERGROUND STORAGE TANK RULES INCORPORATED BY REFERENCE | Rules | ![]() |
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Chapter 38 ADMINISTRATION | Rules | ![]() |
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Chapter 39 FILING RETURN AND PAYMENT OF TAX | Rules | ![]() |
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Chapter 40 DETERMINATION OF NET INCOME | Rules | ![]() |
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Chapter 41 DETERMINATION OF TAXABLE INCOME | Rules | ![]() |
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Chapter 42 ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS | Rules | ![]() |
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Chapter 43 ASSESSMENTS AND REFUNDS | Rules | ![]() |
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Chapter 44 PENALTY AND INTEREST | Rules | ![]() |
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Chapter 45 PARTNERSHIPS | Rules | ![]() |
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Chapter 46 WITHHOLDING | Rules | ![]() |
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Chapter 47 Reserved | ![]() |
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Chapter 48 COMPOSITE RETURNS | Rules | ![]() |
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Chapter 49 ESTIMATED INCOME TAX FOR INDIVIDUALS | Rules | ![]() |
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Chapter 50 APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS | Rules | ![]() |
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Chapter 51 ADMINISTRATION | Rules | ![]() |
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Chapter 52 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS | Rules | ![]() |
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Chapter 53 DETERMINATION OF NET INCOME | Rules | ![]() |
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Chapter 54 ALLOCATION AND APPORTIONMENT | Rules | ![]() |
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Chapter 55 ASSESSMENTS, REFUNDS, APPEALS | Rules | ![]() |
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Chapter 56 ESTIMATED TAX FOR CORPORATIONS | Rules | ![]() |
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Chapter 57 ADMINISTRATION | Rules | ![]() |
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Chapter 58 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS | Rules | ![]() |
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Chapter 59 DETERMINATION OF NET INCOME | Rules | ![]() |
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Chapter 60 ASSESSMENTS, REFUNDS, APPEALS | Rules | ![]() |
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Chapter 61 ESTIMATED TAX FOR FINANCIAL INSTITUTIONS | Rules | ![]() |
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Chapter 62 Reserved | ![]() |
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Chapter 63 Reserved | ![]() |
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Chapter 64 Reserved | ![]() |
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Chapter 65 Reserved | ![]() |
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Chapter 66 Reserved | ![]() |
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Chapter 67 ADMINISTRATION | Rules | ![]() |
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Chapter 68 MOTOR FUEL AND UNDYED SPECIAL FUEL | Rules | ![]() |
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Chapter 69 LIQUEFIED PETROLEUM GAS— COMPRESSED NATURAL GAS—LIQUEFIED NATURAL GAS | Rules | ![]() |
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Chapter 70 REPLACEMENT TAX AND STATEWIDE PROPERTY TAX | Rules | ![]() |
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Chapter 71 ASSESSMENT PRACTICES AND EQUALIZATION | Rules | ![]() |
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Chapter 72 EXAMINATION AND CERTIFICATION OF ASSESSORS AND DEPUTY ASSESSORS | Rules | ![]() |
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Chapter 73 PROPERTY TAX CREDIT AND RENT REIMBURSEMENT | Rules | ![]() |
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Chapter 74 MOBILE, MODULAR, AND MANUFACTURED HOME TAX | Rules | ![]() |
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Chapter 75 PROPERTY TAX ADMINISTRATION | Rules | ![]() |
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Chapter 76 DETERMINATION OF VALUE OF RAILROAD COMPANIES | Rules | ![]() |
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Chapter 77 DETERMINATION OF VALUE OF UTILITY COMPANIES | Rules | ![]() |
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Chapter 78 REPLACEMENT TAX AND STATEWIDE PROPERTY TAX ON RATE-REGULATED WATER UTILITIES | Rules | ![]() |
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Chapter 79 REAL ESTATE TRANSFER TAX AND DECLARATIONS OF VALUE | Rules | ![]() |
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Chapter 80 PROPERTY TAX CREDITS AND EXEMPTIONS | Rules | ![]() |
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Chapter 81 ADMINISTRATION | Rules | ![]() |
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Chapter 82 CIGARETTE TAX | Rules | ![]() |
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Chapter 83 TOBACCO TAX | Rules | ![]() |
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Chapter 84 UNFAIR CIGARETTE SALES | Rules | ![]() |
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Chapter 85 TOBACCO MASTER SETTLEMENT AGREEMENT | Rules | ![]() |
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Chapter 86 INHERITANCE TAX | Rules | ![]() |
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Chapter 87 IOWA ESTATE TAX | Rules | ![]() |
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Chapter 88 GENERATION SKIPPING TRANSFER TAX | Rules | ![]() |
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Chapter 89 FIDUCIARY INCOME TAX | Rules | ![]() |
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Chapter 90 Reserved | ![]() |
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Chapter 91 ADMINISTRATION OF MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX | Rules | ![]() |
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Chapter 92 Reserved | ![]() |
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Chapter 93 Reserved | ![]() |
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Chapter 94 Reserved | ![]() |
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Chapter 95 Reserved | ![]() |
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Chapter 96 Reserved | ![]() |
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Chapter 97 Reserved | ![]() |
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Chapter 98 Reserved | ![]() |
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Chapter 99 Reserved | ![]() |
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Chapter 100 Reserved | ![]() |
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Chapter 101 Reserved | ![]() |
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Chapter 102 Reserved | ![]() |
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Chapter 103 STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES—ADMINISTRATION | Rules | ![]() |
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Chapter 104 HOTEL AND MOTEL— FILING RETURNS, PAYMENT OF TAX, PENALTY, AND INTEREST | Rules | ![]() |
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Chapter 105 LOCALLY IMPOSED HOTEL AND MOTEL TAX | Rules | ![]() |
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Chapter 106 Reserved | ![]() |
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Chapter 107 LOCAL OPTION SALES AND SERVICE TAX | Rules | ![]() |
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Chapter 108 LOCAL OPTION SCHOOL INFRASTRUCTURE SALES AND SERVICE TAX | Rules | ![]() |
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Chapter 109 NEW SCHOOL INFRASTRUCTURE LOCAL OPTION SALES AND SERVICES TAX— EFFECTIVE ON OR AFTER APRIL 1, 2003, THROUGH FISCAL YEARS ENDING DECEMBER 31, 2022 | Rules | ![]() |
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Chapter 110 Reserved | ![]() |
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Chapter 111 Reserved | ![]() |
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Chapter 112 Reserved | ![]() |
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Chapter 113 Reserved | ![]() |
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Chapter 114 Reserved | ![]() |
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Chapter 115 Reserved | ![]() |
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Chapter 116 Reserved | ![]() |
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Chapter 117 Reserved | ![]() |
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Chapter 118 Reserved | ![]() |
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Chapter 119 Reserved | ![]() |
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Chapter 120 REASSESSMENT EXPENSE FUND | Rules | ![]() |
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Chapter 121 Reserved | ![]() |
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Chapter 122 ADMINISTRATION | Rules | ![]() |
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Chapter 123 CERTIFICATION | Rules | ![]() |
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Chapter 124 COURSES | Rules | ![]() |
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Chapter 125 REVIEW OF AGENCY ACTION | Rules | ![]() |
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Chapter 126 PROPERTY ASSESSMENT APPEAL BOARD | Rules | ![]() |
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Chapter 127 Reserved | ![]() |
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Chapter 128 Reserved | ![]() |
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Chapter 129 Reserved | ![]() |
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Chapter 130 Reserved | ![]() |
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Chapter 131 Reserved | ![]() |
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Chapter 132 Reserved | ![]() |
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Chapter 133 Reserved | ![]() |
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Chapter 134 Reserved | ![]() |
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Chapter 135 Reserved | ![]() |
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Chapter 136 Reserved | ![]() |
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Chapter 137 Reserved | ![]() |
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Chapter 138 Reserved | ![]() |
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Chapter 139 Reserved | ![]() |
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Chapter 140 Reserved | ![]() |
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Chapter 141 Reserved | ![]() |
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Chapter 142 Reserved | ![]() |
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Chapter 143 Reserved | ![]() |
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Chapter 144 Reserved | ![]() |
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Chapter 145 Reserved | ![]() |
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Chapter 146 Reserved | ![]() |
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Chapter 147 Reserved | ![]() |
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Chapter 148 Reserved | ![]() |
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Chapter 149 Reserved | ![]() |
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Chapter 150 FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS | Rules | ![]() |
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Chapter 151 COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY | Rules | ![]() |
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Chapter 152 DEBT COLLECTION AND SELLING OF PROPERTY TO COLLECT DELINQUENT DEBTS | Rules | ![]() |
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Chapter 153 LICENSE SANCTIONS FOR COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY | Rules | ![]() |
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Chapter 154 CHALLENGES TO ADMINISTRATIVE LEVIES AND PUBLICATION OF NAMES OF DEBTORS | Rules | ![]() |
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Chapter 155 Reserved | ![]() |
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Chapter 156 Reserved | ![]() |
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Chapter 157 Reserved | ![]() |
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Chapter 158 Reserved | ![]() |
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Chapter 159 Reserved | ![]() |
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Chapter 160 Reserved | ![]() |
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Chapter 161 Reserved | ![]() |
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Chapter 162 Reserved | ![]() |
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Chapter 163 Reserved | ![]() |
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Chapter 164 Reserved | ![]() |
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Chapter 165 Reserved | ![]() |
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Chapter 166 Reserved | ![]() |
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Chapter 167 Reserved | ![]() |
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Chapter 168 Reserved | ![]() |
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Chapter 169 Reserved | ![]() |
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Chapter 170 Reserved | ![]() |
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Chapter 171 Reserved | ![]() |
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Chapter 172 Reserved | ![]() |
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Chapter 173 Reserved | ![]() |
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Chapter 174 Reserved | ![]() |
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Chapter 175 Reserved | ![]() |
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Chapter 176 Reserved | ![]() |
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Chapter 177 Reserved | ![]() |
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Chapter 178 Reserved | ![]() |
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Chapter 179 Reserved | ![]() |
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Chapter 180 Reserved | ![]() |
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Chapter 181 Reserved | ![]() |
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Chapter 182 Reserved | ![]() |
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Chapter 183 Reserved | ![]() |
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Chapter 184 Reserved | ![]() |
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Chapter 185 Reserved | ![]() |
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Chapter 186 Reserved | ![]() |
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Chapter 187 Reserved | ![]() |
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Chapter 188 Reserved | ![]() |
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Chapter 189 Reserved | ![]() |
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Chapter 190 Reserved | ![]() |
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Chapter 191 Reserved | ![]() |
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Chapter 192 Reserved | ![]() |
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Chapter 193 Reserved | ![]() |
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Chapter 194 Reserved | ![]() |
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Chapter 195 Reserved | ![]() |
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Chapter 196 Reserved | ![]() |
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Chapter 197 Reserved | ![]() |
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Chapter 198 Reserved | ![]() |
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Chapter 199 Reserved | ![]() |
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Chapter 200 Reserved | ![]() |
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Chapter 201 Reserved | ![]() |
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Chapter 202 Reserved | ![]() |
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Chapter 203 Reserved | ![]() |
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Chapter 204 Reserved | ![]() |
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Chapter 205 Reserved | ![]() |
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Chapter 206 Reserved | ![]() |
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Chapter 207 Reserved | ![]() |
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Chapter 208 Reserved | ![]() |
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Chapter 209 Reserved | ![]() |
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Chapter 210 Reserved | ![]() |
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Chapter 211 DEFINITIONS | Rules | ![]() |
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Chapter 212 ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE | Rules | ![]() |
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Chapter 213 MISCELLANEOUS TAXABLE SALES | Rules | ![]() |
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Chapter 214 MISCELLANEOUS NONTAXABLE TRANSACTIONS | Rules | ![]() |
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Chapter 215 Reserved | ![]() |
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Chapter 216 Reserved | ![]() |
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Chapter 217 Reserved | ![]() |
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Chapter 218 Reserved | ![]() |
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Chapter 219 SALES AND USE TAX ON CONSTRUCTION ACTIVITIES | Rules | ![]() |
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Chapter 220 Reserved | ![]() |
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Chapter 221 Reserved | ![]() |
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Chapter 222 Reserved | ![]() |
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Chapter 223 SOURCING OF TAXABLE SERVICES | Rules | ![]() |
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Chapter 224 TELECOMMUNICATION SERVICES | Rules | ![]() |
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Chapter 225 RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS | Rules | ![]() |
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Chapter 226 AGRICULTURAL RULES | Rules | ![]() |
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Chapter 227 Reserved | ![]() |
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Chapter 228 Reserved | ![]() |
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Chapter 229 Reserved | ![]() |
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Chapter 230 EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING | Rules | ![]() |
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Chapter 231 EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS | Rules | ![]() |
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Chapter 232 Reserved | ![]() |
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Chapter 233 Reserved | ![]() |
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Chapter 234 Reserved | ![]() |
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Chapter 235 REBATE OF IOWA SALES TAX PAID | Rules | ![]() |
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Chapter 236 Reserved | ![]() |
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Chapter 237 REINVESTMENT DISTRICTS PROGRAM | Rules | ![]() |
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Chapter 238 FLOOD MITIGATION PROGRAM | Rules | ![]() |
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Chapter 239 LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS | Rules | ![]() |
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Chapter 240 RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT | Rules | ![]() |
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Chapter 241 EXCISE TAXES NOT GOVERNED BY THE STREAMLINED SALES AND USE TAX AGREEMENT | Rules | ![]() |
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Chapter 242 FACILITATING BUSINESS RAPID RESPONSE TO STATE-DECLARED DISASTERS | Rules | ![]() |
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Chapter 243 Reserved | ![]() |
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Chapter 244 Reserved | ![]() |
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Chapter 245 Reserved | ![]() |
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Chapter 246 Reserved | ![]() |
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Chapter 247 Reserved | ![]() |
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Chapter 248 Reserved | ![]() |
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Chapter 249 Reserved | ![]() |
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Chapter 250 SALES AND USE TAX REFUND FOR BIODIESEL PRODUCTION | Rules | ![]() |
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