Iowa Administrative Code - 02/18/2026

Revenue Department [701] | Agency Listing
Chapter 11 TAX ADMINISTRATION | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.11.1 Definitions.
701.11.2 Scope.
701.11.3 Taxpayer records.
701.11.4 Audit of records.
701.11.5 Time and place of taxpayer interviews.
701.11.6 Adjustments.
701.11.7 Jeopardy assessments.
701.11.8 Application of payments to fees, penalty, interest, and then tax due.