Iowa Administrative Code - 09/13/2017

Revenue Department [701] | Agency PDF | Agency Listing (Official Version - PDF format)
Chapter Rules PDF RTF Waivers
Chapter 1 Reserved
Chapter 2 Reserved
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
Chapter 21 Reserved
Chapter 22 Reserved
Chapter 23 Reserved
Chapter 24 Reserved
Chapter 25 Reserved
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 35 Reserved
Chapter 36 Reserved
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 47 Reserved
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
Chapter 62 Reserved
Chapter 63 Reserved
Chapter 64 Reserved
Chapter 65 Reserved
Chapter 66 Reserved
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 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
Chapter 90 Reserved
TITLE XII MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX
Chapter 91 ADMINISTRATION OF MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX Rules
Chapter 92 Reserved
Chapter 93 Reserved
Chapter 94 Reserved
Chapter 95 Reserved
Chapter 96 Reserved
TITLE XIII
Chapter 97 Reserved
Chapter 98 Reserved
Chapter 99 Reserved
Chapter 100 Reserved
Chapter 101 Reserved
TITLE XIV HOTEL AND MOTEL TAX
Chapter 102 Reserved
Chapter 103 STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES—ADMINISTRATION Rules
Chapter 104 HOTEL AND MOTEL— FILING RETURNS, PAYMENT OF TAX, PENALTY, AND INTEREST Rules
Chapter 105 LOCALLY IMPOSED HOTEL AND MOTEL TAX Rules
Chapter 106 Reserved
TITLE XV LOCAL OPTION SALES AND SERVICE TAX
Chapter 107 LOCAL OPTION SALES AND SERVICE 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
Chapter 110 Reserved
Chapter 111 Reserved
Chapter 112 Reserved
Chapter 113 Reserved
Chapter 114 Reserved
Chapter 115 Reserved
Chapter 116 Reserved
Chapter 117 Reserved
Chapter 118 Reserved
Chapter 119 Reserved
TITLE XVI REASSESSMENT EXPENSE FUND
Chapter 120 REASSESSMENT EXPENSE FUND Rules
Chapter 121 Reserved
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
Chapter 127 Reserved
Chapter 128 Reserved
Chapter 129 Reserved
Chapter 130 Reserved
Chapter 131 Reserved
Chapter 132 Reserved
Chapter 133 Reserved
Chapter 134 Reserved
Chapter 135 Reserved
Chapter 136 Reserved
Chapter 137 Reserved
Chapter 138 Reserved
Chapter 139 Reserved
Chapter 140 Reserved
Chapter 141 Reserved
Chapter 142 Reserved
Chapter 143 Reserved
Chapter 144 Reserved
Chapter 145 Reserved
Chapter 146 Reserved
Chapter 147 Reserved
Chapter 148 Reserved
Chapter 149 Reserved
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 Reserved
Chapter 156 Reserved
Chapter 157 Reserved
Chapter 158 Reserved
Chapter 159 Reserved
Chapter 160 Reserved
Chapter 161 Reserved
Chapter 162 Reserved
Chapter 163 Reserved
Chapter 164 Reserved
Chapter 165 Reserved
Chapter 166 Reserved
Chapter 167 Reserved
Chapter 168 Reserved
Chapter 169 Reserved
Chapter 170 Reserved
Chapter 171 Reserved
Chapter 172 Reserved
Chapter 173 Reserved
Chapter 174 Reserved
Chapter 175 Reserved
Chapter 176 Reserved
Chapter 177 Reserved
Chapter 178 Reserved
Chapter 179 Reserved
Chapter 180 Reserved
Chapter 181 Reserved
Chapter 182 Reserved
Chapter 183 Reserved
Chapter 184 Reserved
Chapter 185 Reserved
Chapter 186 Reserved
Chapter 187 Reserved
Chapter 188 Reserved
Chapter 189 Reserved
Chapter 190 Reserved
Chapter 191 Reserved
Chapter 192 Reserved
Chapter 193 Reserved
Chapter 194 Reserved
Chapter 195 Reserved
Chapter 196 Reserved
Chapter 197 Reserved
Chapter 198 Reserved
Chapter 199 Reserved
Chapter 200 Reserved
Chapter 201 Reserved
Chapter 202 Reserved
Chapter 203 Reserved
Chapter 204 Reserved
Chapter 205 Reserved
Chapter 206 Reserved
Chapter 207 Reserved
Chapter 208 Reserved
Chapter 209 Reserved
Chapter 210 Reserved
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 Reserved
Chapter 216 Reserved
Chapter 217 Reserved
Chapter 218 Reserved
Chapter 219 SALES AND USE TAX ON CONSTRUCTION ACTIVITIES Rules
Chapter 220 Reserved
Chapter 221 Reserved
Chapter 222 Reserved
Chapter 223 SOURCING OF TAXABLE SERVICES Rules
Chapter 224 TELECOMMUNICATION SERVICES Rules
Chapter 225 RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS Rules
Chapter 226 AGRICULTURAL RULES Rules
Chapter 227 Reserved
Chapter 228 Reserved
Chapter 229 Reserved
Chapter 230 EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING Rules
Chapter 231 EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS Rules
Chapter 232 Reserved
Chapter 233 Reserved
Chapter 234 Reserved
Chapter 235 REBATE OF IOWA SALES TAX PAID Rules
Chapter 236 Reserved
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 243 Reserved
Chapter 244 Reserved
Chapter 245 Reserved
Chapter 246 Reserved
Chapter 247 Reserved
Chapter 248 Reserved
Chapter 249 Reserved
Chapter 250 SALES AND USE TAX REFUND FOR BIODIESEL PRODUCTION Rules