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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 10 INTEREST, PENALTY, AND EXCEPTIONS TO PENALTY | Chapter Listing (Official Version - PDF format)
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| 701.10.1 Definitions. |  |
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| 701.10.2 Interest. | |
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| 701.10.3 Interest on refunds and unpaid tax. | |
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| 701.10.4 Frivolous return penalty. | |
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| 701.10.5 Reserved | |
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| 701.10.6 Penalties. | |
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| 701.10.7 Waiver of penalty. | |
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| 701.10.8 Tax return extension in disaster areas. | |
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| 701.10.9 Failure to file penalty. | |
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