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.
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