Iowa Administrative Code - 03/11/2009

Revenue Department [701] | Agency Listing
Chapter 48 COMPOSITE RETURNS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.48.1 Composite returns.
701.48.2 Definitions.
701.48.3 Filing requirements.
701.48.4 When the application for permission to file a composite return must be filed.
701.48.5 The director may in accordance with rule 701—48.3(422) require the filing of a composite return under the following conditions.
701.48.6 Determination of composite Iowa income.
701.48.7 Determination of composite Iowa tax.
701.48.8 Estimated tax.
701.48.9 Time and place for filing.