Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 38 ADMINISTRATION | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.38.1 Definitions.
701.38.2 Statute of limitations.
701.38.3 Retention of records.
701.38.4 Authority for deductions.
701.38.5 Jeopardy assessments.
701.38.6 Information deemed confidential.
701.38.7 Power of attorney.
701.38.8 Delegations to audit and examine.
701.38.9 Bonding procedure.
701.38.10 Indexation.
701.38.11 Appeals of notices of assessment and notices of denial of taxpayer’s refund claims.
701.38.12 Indexation of the optional standard deduction for inflation.
701.38.13 Reciprocal tax agreements.
701.38.14 Information returns for reporting income payments to the department of revenue.
701.38.15 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.
701.38.16 Preparation of taxpayers’ returns by department employees.
701.38.17 Resident determination.
701.38.18 Tax treatment of income repaid in current tax year which had been reported on prior Iowa individual income tax return.
701.38.19 Indication of dependent child health care coverage on tax return.