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Permanent LinkIowa Administrative Code - 08/27/2008
Revenue Department [701] | Agency ListingChapter 63 ADMINISTRATION
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| 701.63.1 Definitions. |  |
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| 701.63.2 Statute of limitations, supplemental assessments and refund adjustments. | |
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| 701.63.3 Taxpayers required to keep records. | |
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| 701.63.4 Audit—costs. | |
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| 701.63.5 Estimate gallonage. | |
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| 701.63.6 Timely filing of reports—remittances—application requests. | |
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| 701.63.7 Extension of time to file. | |
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| 701.63.8 Penalty. | |
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| 701.63.9 Waiver of penalty. | |
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| 701.63.10 Interest. | |
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| 701.63.11 Application of remittance. | |
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| 701.63.12 Reports—records—variations. | |
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| 701.63.13 Form of invoice. | |
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| 701.63.14 Credit card invoices. | |
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| 701.63.15 Original invoice retained by purchaser—certified copy if lost. | |
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| 701.63.16 Notice of meter seal breakage. | |
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| 701.63.17 Taxes erroneously or illegally collected. | |
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| 701.63.18 Credentials and receipts. | |
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| 701.63.19 Information confidential. | |
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| 701.63.20 Delegation to audit and examine. | |
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| 701.63.21 Practice and procedure before the department of revenue. | |
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| 701.63.22 Time for filing protest. | |
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| 701.63.23 Bonding procedure. | |
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| 701.63.24 Crediting gas tax refunds. | |
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| 701.63.25 Time limitations on filing for credits or refunds. | |
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| 701.63.26 Distributor licenses. | |
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| 701.63.27 Reinstatement of license canceled for cause. | |
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