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Iowa Administrative Code - 09/08/2021

Revenue Department [701] | Agency PDF | Agency Listing (Official Version - PDF format)
Any chapter numbers omitted from the following list are reserved chapters that contain no content as of the publication date noted on this page. To show all chapter numbers in the agency's collection, click the "Show All Chapters" link.
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Chapter Rules PDF RTF Waivers
Chapter 3 VOLUNTARY DISCLOSURE PROGRAM Rules
Chapter 4 MULTILEVEL MARKETER AGREEMENTS Rules
Chapter 5 PUBLIC RECORDS AND FAIR INFORMATION PRACTICES Rules
TITLE I ADMINISTRATION
Chapter 6 ORGANIZATION, PUBLIC INSPECTION Rules
Chapter 7 PRACTICE AND PROCEDURE BEFORE THE DEPARTMENT OF REVENUE Rules
Chapter 8 FORMS AND COMMUNICATIONS Rules
Chapter 9 FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS Rules
Chapter 10 INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS Rules
TITLE II EXCISE
Chapter 11 ADMINISTRATION Rules
Chapter 12 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST Rules
Chapter 13 PERMITS Rules
Chapter 14 COMPUTATION OF TAX Rules
Chapter 15 DETERMINATION OF A SALE AND SALE PRICE Rules
Chapter 16 TAXABLE SALES Rules
Chapter 17 EXEMPT SALES Rules
Chapter 18 TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE Rules
Chapter 19 SALES AND USE TAX ON CONSTRUCTION ACTIVITIES Rules
Chapter 20 FOODS FOR HUMAN CONSUMPTION, PRESCRIPTION DRUGS, INSULIN, HYPODERMIC SYRINGES, DIABETIC TESTING MATERIALS, PROSTHETIC, ORTHOTIC OR ORTHOPEDIC DEVICES Rules
TITLE III SALES TAX ON SERVICES
Chapter 26 SALES AND USE TAX ON SERVICES Rules
Chapter 27 AUTOMOBILE RENTAL EXCISE TAX Rules
TITLE IV USE
Chapter 28 DEFINITIONS Rules
Chapter 29 CERTIFICATES Rules
Chapter 30 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST Rules
Chapter 31 RECEIPTS SUBJECT TO USE TAX Rules
Chapter 32 RECEIPTS EXEMPT FROM USE TAX Rules
Chapter 33 RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION Rules
Chapter 34 VEHICLES SUBJECT TO REGISTRATION Rules
Chapter 37 UNDERGROUND STORAGE TANK RULES INCORPORATED BY REFERENCE Rules
TITLE V INDIVIDUAL
Chapter 38 ADMINISTRATION Rules
Chapter 39 FILING RETURN AND PAYMENT OF TAX Rules
Chapter 40 DETERMINATION OF NET INCOME Rules
Chapter 41 DETERMINATION OF TAXABLE INCOME Rules
Chapter 42 ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS Rules
Chapter 43 ASSESSMENTS AND REFUNDS Rules
Chapter 44 PENALTY AND INTEREST Rules
Chapter 45 PARTNERSHIPS Rules
Chapter 46 WITHHOLDING Rules
Chapter 48 COMPOSITE RETURNS Rules
Chapter 49 ESTIMATED INCOME TAX FOR INDIVIDUALS Rules
Chapter 50 APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS Rules
TITLE VI CORPORATION
Chapter 51 ADMINISTRATION Rules
Chapter 52 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS Rules
Chapter 53 DETERMINATION OF NET INCOME Rules
Chapter 54 ALLOCATION AND APPORTIONMENT Rules
Chapter 55 ASSESSMENTS, REFUNDS, APPEALS Rules
Chapter 56 ESTIMATED TAX FOR CORPORATIONS Rules
TITLE VII FRANCHISE
Chapter 57 ADMINISTRATION Rules
Chapter 58 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS Rules
Chapter 59 DETERMINATION OF NET INCOME Rules
Chapter 60 ASSESSMENTS, REFUNDS, APPEALS Rules
Chapter 61 ESTIMATED TAX FOR FINANCIAL INSTITUTIONS Rules
TITLE VIII MOTOR FUEL
Chapter 67 ADMINISTRATION Rules
Chapter 68 MOTOR FUEL AND UNDYED SPECIAL FUEL Rules
Chapter 69 LIQUEFIED PETROLEUM GAS— COMPRESSED NATURAL GAS—LIQUEFIED NATURAL GAS Rules
TITLE IX PROPERTY
Chapter 70 REPLACEMENT TAX AND STATEWIDE PROPERTY TAX Rules
Chapter 71 ASSESSMENT PRACTICES AND EQUALIZATION Rules
Chapter 72 EXAMINATION AND CERTIFICATION OF ASSESSORS AND DEPUTY ASSESSORS Rules
Chapter 73 PROPERTY TAX CREDIT AND RENT REIMBURSEMENT Rules
Chapter 74 MOBILE, MODULAR, AND MANUFACTURED HOME TAX Rules
Chapter 75 PROPERTY TAX ADMINISTRATION Rules
Chapter 76 DETERMINATION OF VALUE OF RAILROAD COMPANIES Rules
Chapter 77 DETERMINATION OF VALUE OF UTILITY COMPANIES Rules
Chapter 78 REPLACEMENT TAX AND STATEWIDE PROPERTY TAX ON RATE-REGULATED WATER UTILITIES Rules
Chapter 79 REAL ESTATE TRANSFER TAX AND DECLARATIONS OF VALUE Rules
Chapter 80 PROPERTY TAX CREDITS AND EXEMPTIONS Rules
TITLE X CIGARETTES AND TOBACCO
Chapter 81 ADMINISTRATION Rules
Chapter 82 CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS Rules
Chapter 83 TOBACCO TAX Rules
Chapter 84 UNFAIR CIGARETTE SALES Rules
Chapter 85 TOBACCO MASTER SETTLEMENT AGREEMENT Rules
TITLE XI INHERITANCE, ESTATE, GENERATION SKIPPING, AND FIDUCIARY INCOME TAX
Chapter 86 INHERITANCE TAX Rules
Chapter 87 IOWA ESTATE TAX Rules
Chapter 88 GENERATION SKIPPING TRANSFER TAX Rules
Chapter 89 FIDUCIARY INCOME TAX Rules
TITLE XII MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX
Chapter 91 ADMINISTRATION OF MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX Rules
TITLE XIII WATER SERVICE EXCISE TAX
Chapter 97 STATE-IMPOSED WATER SERVICE EXCISE TAX Rules
TITLE XIV HOTEL AND MOTEL TAX
Chapter 103 STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES Rules
TITLE XV LOCAL OPTION SALES AND SERVICE TAX
Chapter 107 LOCAL OPTION SALES AND SERVICES TAX Rules
Chapter 108 LOCAL OPTION SCHOOL INFRASTRUCTURE SALES AND SERVICE TAX Rules
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
TITLE XVI REASSESSMENT EXPENSE FUND
Chapter 120 REASSESSMENT EXPENSE FUND Rules
TITLE XVII ASSESSOR CONTINUING EDUCATION
Chapter 122 ADMINISTRATION Rules
Chapter 123 CERTIFICATION Rules
Chapter 124 COURSES Rules
Chapter 125 REVIEW OF AGENCY ACTION Rules
Chapter 126 PROPERTY ASSESSMENT APPEAL BOARD Rules
TITLE XVIII DEBT COLLECTION
Chapter 150 FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS Rules
Chapter 151 COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY Rules
Chapter 152 DEBT COLLECTION AND SELLING OF PROPERTY TO COLLECT DELINQUENT DEBTS Rules
Chapter 153 LICENSE SANCTIONS FOR COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY Rules
Chapter 154 CHALLENGES TO ADMINISTRATIVE LEVIES AND PUBLICATION OF NAMES OF DEBTORS Rules
Chapter 155 COLLECTION OF COURT DEBT Rules
TITLE XIX STREAMLINED SALES AND USE TAX RULES
Chapter 211 DEFINITIONS Rules
Chapter 212 ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE Rules
Chapter 213 MISCELLANEOUS TAXABLE SALES Rules
Chapter 214 MISCELLANEOUS NONTAXABLE TRANSACTIONS Rules
Chapter 215 REMOTE SALES AND MARKETPLACE SALES Rules
Chapter 216 BUNDLED TRANSACTIONS Rules
Chapter 219 SALES AND USE TAX ON CONSTRUCTION ACTIVITIES Rules
Chapter 223 SOURCING OF TAXABLE SERVICES, TANGIBLE PERSONAL PROPERTY, AND SPECIFIED DIGITAL PRODUCTS Rules
Chapter 224 TELECOMMUNICATION SERVICES Rules
Chapter 225 RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS Rules
Chapter 226 AGRICULTURAL RULES Rules
Chapter 230 EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING Rules
Chapter 231 EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS Rules
Chapter 235 REBATE OF IOWA SALES TAX PAID Rules
Chapter 237 REINVESTMENT DISTRICTS PROGRAM Rules
Chapter 238 FLOOD MITIGATION PROGRAM Rules
Chapter 239 LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS Rules
Chapter 240 RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT Rules
Chapter 241 EXCISE TAXES NOT GOVERNED BY THE STREAMLINED SALES AND USE TAX AGREEMENT Rules
Chapter 242 FACILITATING BUSINESS RAPID RESPONSE TO STATE-DECLARED DISASTERS Rules
Chapter 250 SALES AND USE TAX REFUND FOR BIODIESEL PRODUCTION Rules