Iowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 21 FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
|---|---|---|---|
| 701.21.1 Definitions. | ![]() |
![]() |
|
| 701.21.2 Prerequisites for requesting a federal offset. | ![]() |
![]() |
|
| 701.21.3 Submission of evidence. | ![]() |
![]() |
|
| 701.21.4 Procedure after submission of evidence. | ![]() |
![]() |
Permanent Link
