Iowa Administrative Code - 05/04/2022

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, refund, exemption, reimbursement, rebate, or other payment or benefit.
701.10.6 Penalties.
701.10.7 Waiver of penalty.
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
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701.10.71 Penalty and enforcement provisions.
701.10.72 Interest.
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701.10.76 Penalties.
701.10.77 Interest.
701.10.78 Reserved
701.10.79 Request for statutory exception to penalty.
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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.