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Permanent LinkIowa Administrative Code - 06/29/2022
Revenue Department [701] | Agency ListingChapter 10 INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS | 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 Improper receipt of credit, refund, exemption, reimbursement, rebate, or other payment or benefit. | |
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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 Penalty exceptions. | |
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| 701.10.9 Notice of penalty exception for one late return in a three-year period. | |
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| 701.10.10 Reserved | |
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| 701.10.11 Reserved | |
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| 701.10.12 Reserved | |
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| 701.10.13 Reserved | |
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| 701.10.14 Reserved | |
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| 701.10.15 Reserved | |
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| 701.10.19 Reserved | |
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| 701.10.20 Reserved | |
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| 701.10.21 Reserved | |
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| 701.10.22 Reserved | |
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| 701.10.27 Reserved | |
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| 701.10.29 Reserved | |
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| 701.10.49 Reserved | |
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| 701.10.50 Reserved | |
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| 701.10.51 Reserved | |
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| 701.10.52 Reserved | |
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| 701.10.60 Reserved | |
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| 701.10.61 Reserved | |
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| 701.10.62 Reserved | |
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| 701.10.63 Reserved | |
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| 701.10.64 Reserved | |
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| 701.10.65 Reserved | |
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| 701.10.66 Reserved | |
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| 701.10.67 Reserved | |
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| 701.10.68 Reserved | |
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| 701.10.69 Reserved | |
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| 701.10.70 Reserved | |
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| 701.10.71 Penalty and enforcement provisions. | |
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| 701.10.72 Interest. | |
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| 701.10.73 Reserved | |
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| 701.10.74 Reserved | |
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| 701.10.75 Reserved | |
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| 701.10.76 Penalties. | |
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| 701.10.77 Interest. | |
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| 701.10.78 Reserved | |
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| 701.10.79 Request for statutory exception to penalty. | |
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| 701.10.80 Reserved | |
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| 701.10.81 Reserved | |
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| 701.10.109 Reserved | |
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| 701.10.110 Reserved | |
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| 701.10.111 Reserved | |
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| 701.10.112 Reserved | |
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| 701.10.113 Reserved | |
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| 701.10.114 Reserved | |
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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. | |
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| 701.10.116 Jeopardy assessments. | |
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| 701.10.117 Procedure for posting bond. | |
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| 701.10.118 Time limits. | |
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| 701.10.119 Amount of bond. | |
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| 701.10.120 Posting of bond. | |
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| 701.10.121 Order. | |
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| 701.10.122 Director’s order. | |
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| 701.10.123 Type of bond. | |
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| 701.10.124 Form of surety bond. | |
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| 701.10.125 Duration of the bond. | |
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| 701.10.126 Exoneration of the bond. | |
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