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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 26 SETOFF OF QUALIFYING DEBTS OWED TO PUBLIC AGENCIES | Chapter Listing (Official Version - PDF format)
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| 701.26.1 Minimum qualifying debt amounts accepted. |  |
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| 701.26.2 Minimum setoff amount. | |
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| 701.26.3 Memorandum of understanding required. | |
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| 701.26.4 Certification to the department. | |
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| 701.26.5 Notification of change in status of debt. | |
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| 701.26.6 Multiple claims—priority of payment. | |
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| 701.26.7 Challenges. | |
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| 701.26.8 Requests for division of a public payment subject to setoff. | |
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| 701.26.9 Transition period. | |
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| 701.26.10 Fees. | |
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