Iowa Administrative Code - 10/10/2018

Revenue Department [701] | Agency Listing
Chapter 44 PENALTY AND INTEREST | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.44.1 Penalty.
701.44.2 Computation of interest on unpaid tax.
701.44.3 Computation of interest on refunds resulting from net operating losses.
701.44.4 Computation of interest on overpayments.
701.44.5 Waiver of penalty and interest related to certain casualty losses.