Iowa Administrative Code - 03/11/2009

Revenue Department [701] | Agency Listing
Chapter 104 HOTEL AND MOTEL— FILING RETURNS, PAYMENT OF TAX, PENALTY, AND INTEREST | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.104.1 Returns, time for filing.
701.104.2 Remittances.
701.104.3 Permits.
701.104.4 Sale of business.
701.104.5 Bankruptcy, insolvency or assignment for benefit of creditors.
701.104.6 Claim for refund of tax.
701.104.7 Application of payments.
701.104.8 Interest and penalty.
701.104.9 Request for waiver of penalty.
701.104.10 Extension of time for filing.
701.104.11 Personal liability of corporate officers and partners for unpaid tax.
701.104.12 Good faith exception for successor liability.