Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 67 ADMINISTRATION | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.67.1 Definitions.
701.67.2 Statute of limitations, supplemental assessments and refund adjustments.
701.67.3 Taxpayers required to keep records.
701.67.4 Audit—costs.
701.67.5 Estimate gallonage.
701.67.6 Timely filing of returns, reports, remittances, applications, or requests.
701.67.7 Extension of time to file.
701.67.8 Penalty and interest.
701.67.9 Penalty and enforcement provisions.
701.67.10 Application of remittance.
701.67.11 Reports, returns, records—variations.
701.67.12 Form of invoice.
701.67.13 Credit card invoices.
701.67.14 Original invoice retained by purchaser—certified copy if lost.
701.67.15 Taxes erroneously or illegally collected.
701.67.16 Credentials and receipts.
701.67.17 Information confidential.
701.67.18 Delegation to audit and examine.
701.67.19 Practice and procedure before the department of revenue.
701.67.20 Time for filing protest.
701.67.21 Bonding procedure.
701.67.22 Tax refund offset.
701.67.23 Supplier, restrictive supplier, importer, exporter, blender, dealer, or user licenses.
701.67.24 Reinstatement of license canceled for cause.
701.67.25 Fuel used in implements of husbandry.
701.67.26 Excess tax collected.
701.67.27 Retailer gallons report.