701.300.1 Definitions. |
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701.300.2 Statute of limitations. |
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701.300.3 Retention of records. |
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701.300.4 Authority for deductions. |
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701.300.5 Jeopardy assessments. |
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701.300.6 Information deemed confidential. |
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701.300.7 Reserved |
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701.300.8 Delegations to audit and examine. |
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701.300.9 Bonding procedure. |
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701.300.10 Indexation. |
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701.300.11 Appeals of notices of assessment and notices of denial of taxpayer’s refund claims. |
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701.300.12 Indexation of the optional standard deduction for inflation. |
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701.300.13 Reciprocal tax agreements. |
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701.300.14 Information returns for reporting income payments to the department of revenue. |
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701.300.15 Relief from joint and several liability under Iowa Code section 422.21(7) for substantial understatement of tax attributable to nonrequesting spouse or former spouse. |
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701.300.16 Preparation of taxpayers’ returns by department employees. |
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701.300.17 Resident determination. |
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701.300.18 Tax treatment of income repaid in current tax year which had been reported on prior Iowa individual income tax return. |
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