Iowa Administrative Code - 01/02/2019

Revenue Department [701] | Agency Listing
Chapter 10 INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.10.1 Definitions.
701.10.2 Interest.
701.10.3 Interest on refunds and unpaid tax.
701.10.4 Frivolous return penalty.
701.10.5 Improper receipt of credit or refund.
701.10.6 Penalties.
701.10.7 Waiver of penalty—definitions.
701.10.8 Penalty exceptions.
701.10.9 Notice of penalty exception for one late return in a three-year period.
701.10.10 Reserved
701.10.11 Reserved
701.10.12 Reserved
701.10.13 Reserved
701.10.14 Reserved
701.10.15 Reserved
701.10.16 Reserved
701.10.17 Reserved
701.10.18 Reserved
701.10.19 Reserved
701.10.20 Penalty and interest computation.
701.10.21 Request for waiver of penalty.
701.10.22 Reserved
701.10.23 Reserved
701.10.24 Reserved
701.10.25 Reserved
701.10.26 Reserved
701.10.27 Reserved
701.10.28 Reserved
701.10.29 Reserved
701.10.30 Penalties for late filing of a monthly tax deposit or use tax returns.
701.10.31 Reserved
701.10.32 Reserved
701.10.33 Reserved
701.10.34 Reserved
701.10.35 Reserved
701.10.36 Reserved
701.10.37 Reserved
701.10.38 Reserved
701.10.39 Reserved
701.10.40 General rule.
701.10.41 Computation for tax payments due on or after January 1, 1981, but before January 1, 1982.
701.10.42 Interest commencing on or after January 1, 1982.
701.10.43 Request for waiver of penalty.
701.10.44 Reserved
701.10.45 Reserved
701.10.46 Reserved
701.10.47 Reserved
701.10.48 Reserved
701.10.49 Reserved
701.10.50 Penalty and interest.
701.10.51 Reserved
701.10.52 Reserved
701.10.53 Reserved
701.10.54 Reserved
701.10.55 Reserved
701.10.56 Penalty and interest.
701.10.57 Penalty and interest.
701.10.58 Waiver of penalty and interest.
701.10.59 Reserved
701.10.60 Reserved
701.10.61 Reserved
701.10.62 Reserved
701.10.63 Reserved
701.10.64 Reserved
701.10.65 Reserved
701.10.66 Penalty and interest.
701.10.67 Reserved
701.10.68 Reserved
701.10.69 Reserved
701.10.70 Reserved
701.10.71 Penalty and enforcement provisions.
701.10.72 Interest.
701.10.73 Reserved
701.10.74 Reserved
701.10.75 Reserved
701.10.76 Penalties.
701.10.77 Interest.
701.10.78 Waiver of penalty or interest.
701.10.79 Request for statutory exception to penalty.
701.10.80 Reserved
701.10.81 Reserved
701.10.82 Reserved
701.10.83 Reserved
701.10.84 Reserved
701.10.85 Penalty—delinquent returns and payment.
701.10.86 Reserved
701.10.87 Reserved
701.10.88 Reserved
701.10.89 Reserved
701.10.90 Penalty—delinquent return and payment.
701.10.91 Reserved
701.10.92 Reserved
701.10.93 Reserved
701.10.94 Reserved
701.10.95 Reserved
701.10.96 Penalty—delinquent return and payment for deaths occurring before January 1, 1991.
701.10.97 Interest on tax due.
701.10.98 Reserved
701.10.99 Reserved
701.10.100 Reserved
701.10.101 Penalties.
701.10.102 Penalty.
701.10.103 Interest on unpaid tax.
701.10.104 Reserved
701.10.105 Reserved
701.10.106 Reserved
701.10.107 Reserved
701.10.108 Reserved
701.10.109 Reserved
701.10.110 Interest and penalty.
701.10.111 Request for waiver of penalty.
701.10.112 Reserved
701.10.113 Reserved
701.10.114 Reserved
701.10.115 Application of payments to penalty, interest, and then tax due for payments made on or after January 1, 1995, unless otherwise designated by the taxpayer.
701.10.116 Jeopardy assessments.
701.10.117 Procedure for posting bond.
701.10.118 Time limits.
701.10.119 Amount of bond.
701.10.120 Posting of bond.
701.10.121 Order.
701.10.122 Director’s order.
701.10.123 Type of bond.
701.10.124 Form of surety bond.
701.10.125 Duration of the bond.
701.10.126 Exoneration of the bond.