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Iowa Administrative Code - 01/01/2020

Revenue Department [701] | Agency Listing
Chapter 150 FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.150.1 Purpose and general application of offset of a federal tax overpayment to collect an Iowa income tax obligation.
701.150.2 Definitions.
701.150.3 Prerequisites for requesting a federal offset.
701.150.4 Procedure after submission of evidence.
701.150.5 Notice by Iowa to the Secretary to request federal offset.
701.150.6 Erroneous payments to Iowa.
701.150.7 Correcting and updating notice to the Secretary.