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Iowa Administrative Code - 05/31/2023

Revenue Department [701] | Agency PDF | Agency Listing (Official Version - PDF format)
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TITLE I ADMINISTRATION
Chapter 1 CONVERSION CHART Rules
Chapter 3 VOLUNTARY DISCLOSURE PROGRAM Rules
Chapter 5 PUBLIC RECORDS AND FAIR INFORMATION PRACTICES Rules
Chapter 6 ORGANIZATION Rules
Chapter 7 APPEALS, TAXPAYER REPRESENTATION, AND OTHER ADMINISTRATIVE PROCEDURES Rules
Chapter 8 FORMS AND COMMUNICATIONS Rules
Chapter 10 INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS Rules
Chapter 11 ADMINISTRATION Rules
Chapter 20 FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS Rules
Chapter 21 FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS Rules
Chapter 22 COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY Rules
Chapter 23 DEBT COLLECTION AND SELLING OF PROPERTY TO COLLECT DELINQUENT DEBTS Rules
Chapter 24 LICENSE SANCTIONS FOR COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY Rules
Chapter 25 CHALLENGES TO ADMINISTRATIVE LEVIES AND PUBLICATION OF NAMES OF DEBTORS Rules
TITLE II PROPERTY TAX
Chapter 100 COLLECTION OF PROPERTY TAX Rules
Chapter 101 REPLACEMENT TAX AND STATEWIDE PROPERTY TAX Rules
Chapter 102 ASSESSMENT PRACTICES AND EQUALIZATION Rules
Chapter 103 EXAMINATION AND CERTIFICATION OF ASSESSORS AND DEPUTY ASSESSORS Rules
Chapter 104 PROPERTY TAX CREDIT AND RENT REIMBURSEMENT Rules
Chapter 105 MOBILE, MODULAR, AND MANUFACTURED HOME TAX Rules
Chapter 106 DETERMINATION OF VALUE OF RAILROAD COMPANIES Rules
Chapter 107 DETERMINATION OF VALUE OF UTILITY COMPANIES Rules
Chapter 108 REPLACEMENT TAX AND STATEWIDE PROPERTY TAX ON RATE-REGULATED WATER UTILITIES Rules
Chapter 109 REAL ESTATE TRANSFER TAX AND DECLARATIONS OF VALUE Rules
Chapter 110 PROPERTY TAX CREDITS AND EXEMPTIONS Rules
Chapter 111 ADMINISTRATION Rules
Chapter 112 CERTIFICATION Rules
Chapter 113 COURSES Rules
Chapter 114 REVIEW OF AGENCY ACTION Rules
Chapter 115 PROPERTY ASSESSMENT APPEAL BOARD Rules
Chapter 116 REASSESSMENT EXPENSE FUND Rules
TITLE III SALES, USE, AND EXCISE TAX
Chapter 200 DEFINITIONS Rules
Chapter 201 SALES AND USE TAX PERMITS Rules
Chapter 202 FILING RETURNS AND PAYMENT OF TAX Rules
Chapter 203 ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE Rules
Chapter 204 RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT Rules
Chapter 205 SOURCING OF TAXABLE SERVICES, TANGIBLE PERSONAL PROPERTY, AND SPECIFIED DIGITAL PRODUCTS Rules
Chapter 206 BUNDLED TRANSACTIONS Rules
Chapter 207 REMOTE SALES AND MARKETPLACE SALES Rules
Chapter 208 MULTILEVEL MARKETER AGREEMENTS Rules
Chapter 210 PURCHASES BY BUSINESSES Rules
Chapter 211 TAXABLE SERVICES Rules
Chapter 212 GOVERNMENTS AND NONPROFITS Rules
Chapter 213 MISCELLANEOUS TAXABLE SALES Rules
Chapter 214 AGRICULTURAL RULES Rules
Chapter 215 EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING Rules
Chapter 216 EVENTS, AMUSEMENTS, AND OTHER RELATED ACTIVITIES Rules
Chapter 217 TELECOMMUNICATION SERVICES Rules
Chapter 218 SERVICES RELATED TO VEHICLES Rules
Chapter 219 SALES AND USE TAX ON CONSTRUCTION ACTIVITIES Rules
Chapter 220 EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS Rules
Chapter 221 MISCELLANEOUS NONTAXABLE TRANSACTIONS Rules
Chapter 225 RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS Rules
Chapter 250 VEHICLES SUBJECT TO REGISTRATION Rules
Chapter 251 AUTOMOBILE RENTAL EXCISE TAX Rules
Chapter 252 STATE-IMPOSED WATER SERVICE EXCISE TAX Rules
Chapter 253 STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES Rules
Chapter 254 ADMINISTRATION Rules
Chapter 255 CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS Rules
Chapter 256 TOBACCO TAX Rules
Chapter 257 UNFAIR CIGARETTE SALES Rules
Chapter 258 TOBACCO MASTER SETTLEMENT AGREEMENT Rules
Chapter 259 ADMINISTRATION Rules
Chapter 260 MOTOR FUEL AND UNDYED SPECIAL FUEL Rules
Chapter 261 LIQUEFIED PETROLEUM GAS— COMPRESSED NATURAL GAS—LIQUEFIED NATURAL GAS Rules
Chapter 262 ELECTRIC FUEL EXCISE TAX Rules
Chapter 269 ADMINISTRATION OF MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX Rules
Chapter 270 LOCAL OPTION SALES AND SERVICES TAX Rules
Chapter 271 NEW SCHOOL INFRASTRUCTURE LOCAL OPTION SALES AND SERVICES TAX— EFFECTIVE ON OR AFTER APRIL 1, 2003, THROUGH FISCAL YEARS ENDING DECEMBER 31, 2022 Rules
Chapter 272 FLOOD MITIGATION PROGRAM Rules
Chapter 273 REINVESTMENT DISTRICTS PROGRAM Rules
Chapter 274 LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS Rules
Chapter 275 REBATE OF IOWA SALES TAX PAID Rules
Chapter 276 FACILITATING BUSINESS RAPID RESPONSE TO STATE-DECLARED DISASTERS Rules
Chapter 277 SALES AND USE TAX REFUND FOR BIODIESEL PRODUCTION Rules
Chapter 278 REFUNDS FOR ELIGIBLE BUSINESSES UNDER ECONOMIC DEVELOPMENT AUTHORITY PROGRAMS Rules
Chapter 280 RECEIPTS SUBJECT TO USE TAX Rules
Chapter 281 RECEIPTS EXEMPT FROM USE TAX Rules
Chapter 282 RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION Rules
Chapter 284 EXEMPT SALES Rules
Chapter 285 TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE Rules
Chapter 288 DETERMINATION OF A SALE AND SALE PRICE Rules
Chapter 289 UNDERGROUND STORAGE TANK RULES INCORPORATED BY REFERENCE Rules
TITLE IV INDIVIDUAL INCOME TAX
Chapter 300 ADMINISTRATION Rules
Chapter 301 FILING RETURN AND PAYMENT OF TAX Rules
Chapter 302 DETERMINATION OF NET INCOME Rules
Chapter 303 DETERMINATION OF TAXABLE INCOME Rules
Chapter 304 ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS Rules
Chapter 305 ASSESSMENTS AND REFUNDS Rules
Chapter 306 PENALTY AND INTEREST Rules
Chapter 307 WITHHOLDING Rules
Chapter 308 ESTIMATED INCOME TAX FOR INDIVIDUALS Rules
TITLE V PASS-THROUGH ENTITY INCOME TAX
Chapter 400 ADMINISTRATION Rules
Chapter 401 PARTNERSHIPS Rules
Chapter 402 S CORPORATIONS Rules
Chapter 403 APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS Rules
Chapter 404 COMPOSITE RETURNS FOR TAX YEARS BEGINNING PRIOR TO JANUARY 1, 2022 Rules
Chapter 405 COMPOSITE RETURNS FOR TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2022 Rules
TITLE VI CORPORATION INCOME TAX
Chapter 500 ADMINISTRATION Rules
Chapter 501 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS Rules
Chapter 502 DETERMINATION OF NET INCOME Rules
Chapter 503 ALLOCATION AND APPORTIONMENT Rules
Chapter 504 ASSESSMENTS, REFUNDS, APPEALS Rules
Chapter 505 ESTIMATED TAX FOR CORPORATIONS Rules
TITLE VII FRANCHISE TAX
Chapter 600 ADMINISTRATION Rules
Chapter 601 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS Rules
Chapter 602 DETERMINATION OF NET INCOME Rules
Chapter 603 ASSESSMENTS, REFUNDS, APPEALS Rules
Chapter 604 ESTIMATED TAX FOR FINANCIAL INSTITUTIONS Rules
TITLE VIII FIDUCIARY INCOME TAX
Chapter 700 FIDUCIARY INCOME TAX Rules
TITLE IX TAX CREDITS
Chapter 800 TAX CREDITS Rules
TITLE X INHERITANCE TAX
Chapter 900 INHERITANCE TAX Rules
Chapter 901 IOWA ESTATE TAX Rules
Chapter 902 GENERATION SKIPPING TRANSFER TAX Rules