Iowa Administrative Code - 04/21/2021

Revenue Department [701] | Agency Listing
Chapter 7 PRACTICE AND PROCEDURE BEFORE THE DEPARTMENT OF REVENUE | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.7.1 Applicability and scope of rules.
701.7.2 Definitions.
701.7.3 Business hours.
701.7.4 Computation of time, filing of documents.
701.7.5 Form and style of papers.
701.7.6 Authorized representatives—powers of attorney and representative certifications.
701.7.7 Resolution of tax liability.
701.7.8 Protest.
701.7.9 Identifying details.
701.7.10 Docket.
701.7.11 Informal procedures and dismissals of protests.
701.7.12 Answer.
701.7.13 Subpoenas.
701.7.14 Commencement of contested case proceedings.
701.7.15 Discovery.
701.7.16 Prehearing conference.
701.7.17 Contested case proceedings.
701.7.18 Interventions.
701.7.19 Record and transcript.
701.7.20 Application for rehearing.
701.7.21 Service.
701.7.22 Ex parte communications and disqualification.
701.7.23 Licenses.
701.7.24 Declaratory order—in general.
701.7.25 Department procedure for rule making.
701.7.26 Public inquiries on rule making and the rule-making records.
701.7.27 Criticism of rules.
701.7.28 Waiver or variance of certain department rules.
701.7.29 Petition for rule making.
701.7.30 Procedure for nonlocal business entity bond forfeitures.
701.7.31 Abatement of unpaid tax.
701.7.32 Time and place of taxpayer interviews.
701.7.33 Mailing to the last-known address.
701.7.34 Power of attorney.
701.7.35 Taxpayer designation of tax type and period to which voluntary payments are to be applied.
701.7.36 Tax return preparers.
701.7.37 Appeals of director’s confirmation decision regarding conference board appointment or reappointment of assessor.