Iowa Administrative Code - 05/04/2022

Revenue Department [701] | Agency Listing
Chapter 12 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.12.1 Returns and payment of tax.
701.12.2 Remittances.
701.12.3 Permits and negotiated rate agreements.
701.12.4 Nonpermit holders.
701.12.5 Regular permit holders responsible for collection of tax.
701.12.6 Sale of business.
701.12.7 Bankruptcy, insolvency or assignment for benefit of creditors.
701.12.8 Vending machines and other coin-operated devices.
701.12.9 Claim for refund of tax.
701.12.10 Audit limitation for certain services.
701.12.11 Reserved
701.12.12 Extension of time for filing.
701.12.13 Determination of filing status.
701.12.14 Immediate successor liability for unpaid tax.
701.12.15 Officers and partners—personal liability for unpaid tax.
701.12.16 Show sponsor liability.
701.12.17 Purchaser liability for unpaid sales tax.
701.12.18 Biodiesel production refund.
701.12.19 Sales and use tax refund for eligible businesses.
701.12.20 Collection, permit, and tax return exemption for certain out-of-state businesses.