Iowa Administrative Code - 11/30/2022

Revenue Department [701] | Agency Listing
Chapter 306 PENALTY AND INTEREST | Chapter Listing (Official Version - PDF format)

Rules	PDF	RTF	Waivers
701.306.1 Penalty.
701.306.2 Computation of interest on unpaid tax.
701.306.3 Computation of interest on refunds resulting from net operating losses.
701.306.4 Computation of interest on overpayments.

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