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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 7 TAX APPEALS, TAXPAYER REPRESENTATION, AND OTHER ADMINISTRATIVE PROCEDURES | Chapter Listing (Official Version - PDF format)
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| 701.7.1 Applicability and scope of rules. |  |
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| 701.7.2 Definitions. | |
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| 701.7.3 How to submit an appeal, petition or related documents; service. | |
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| 701.7.4 Time requirements for filings. | |
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| 701.7.5 Form and style of documents. | |
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| 701.7.6 Docket. | |
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| 701.7.7 Identifying details, requests for redaction. | |
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| 701.7.8 Tax appeals. | |
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| 701.7.9 Resolution of tax liability. | |
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| 701.7.10 Informal stage of the tax appeals process. | |
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| 701.7.11 Dismissal of tax appeals. | |
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| 701.7.12 Demand for contested case proceeding. | |
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| 701.7.13 Answer. | |
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| 701.7.14 Subpoenas. | |
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| 701.7.15 Commencement of contested case. | |
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| 701.7.16 Discovery. | |
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| 701.7.17 Prehearing conference. | |
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| 701.7.18 Contested case procedures. | |
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| 701.7.19 Interventions. | |
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| 701.7.20 Record and transcript. | |
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| 701.7.21 Application for rehearing. | |
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| 701.7.22 Ex parte communications and disqualification. | |
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| 701.7.23 Mailing to the last-known address or personal delivery of notices of assessment and refund denial letters. | |
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| 701.7.24 Appeals of director’s rejection of assessor appointment or reappointment. | |
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| 701.7.25 Appeals and hearings regarding the director’s intent to remove a member of the board of review. | |
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| 701.7.26 License and permit denials and revocations. | |
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