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Permanent LinkIowa Administrative Code - 05/05/2010
Revenue Department [701] | Agency ListingChapter 7 PRACTICE AND PROCEDURE BEFORE THE DEPARTMENT OF REVENUE | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
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| 701.7.1 Definitions. |  |
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| 701.7.2 Scope of rules. | |
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| 701.7.3 Business hours. | |
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| 701.7.4 Computation of time, filing of documents. | |
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| 701.7.5 Form and style of papers. | |
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| 701.7.6 Persons authorized to practice before the department. | |
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| 701.7.7 Resolution of tax liability. | |
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| 701.7.8 Protests. | |
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| 701.7.9 Identifying details. | |
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| 701.7.10 Docket. | |
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| 701.7.11 Informal procedures and dismissals of protests. | |
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| 701.7.12 Answer. | |
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| 701.7.13 Subpoenas. | |
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| 701.7.14 Commencement of contested case proceedings. | |
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| 701.7.15 Discovery. | |
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| 701.7.16 Prehearing conference. | |
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| 701.7.17 Contested case proceedings. | |
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| 701.7.18 Interventions. | |
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| 701.7.19 Record and transcript. | |
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| 701.7.20 Rehearing. | |
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| 701.7.21 Service. | |
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| 701.7.22 Reserved | |
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| 701.7.23 Ex parte communications. | |
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| 701.7.24 Licenses. | |
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| 701.7.25 Declaratory rulings—in general. | |
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| 701.7.26 Department procedure for rule making—in general. | |
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| 701.7.27 Procedure for nonlocal business entity bond forfeitures. | |
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| 701.7.28 Reserved | |
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| 701.7.29 Reserved | |
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| 701.7.30 Definitions which apply to rules 701—7.31(421) to 701—7.35(421). | |
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| 701.7.31 Abatement of unpaid tax. | |
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| 701.7.32 Time and place of taxpayer interviews. | |
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| 701.7.33 Mailing to the last-known address. | |
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| 701.7.34 Power of attorney. | |
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| 701.7.35 Taxpayer designation of tax type and period to which voluntary payments are to be applied. | |
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| 701.7.36 Applicability and scope of rules. | |
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| 701.7.37 Definitions. | |
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| 701.7.38 Applicability of rules set forth in Division I of Chapter 7. | |
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| 701.7.39 Business hours. | |
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| 701.7.40 Persons authorized to represent themselves or others. | |
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| 701.7.41 Protest. | |
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| 701.7.42 Identifying details. | |
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| 701.7.43 Docket. | |
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| 701.7.44 Informal procedures and dismissals of protests. | |
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| 701.7.45 Answer. | |
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| 701.7.46 Subpoenas. | |
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| 701.7.47 Commencement of contested case proceedings. | |
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| 701.7.48 Discovery. | |
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| 701.7.49 Prehearing conference. | |
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| 701.7.50 Contested case proceedings. | |
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| 701.7.51 Record and transcript. | |
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| 701.7.52 Rehearing. | |
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| 701.7.53 Service. | |
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| 701.7.54 Ex parte communications and disqualification. | |
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| 701.7.55 Licenses. | |
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| 701.7.56 Declaratory order—in general. | |
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| 701.7.57 Department procedure for rule making. | |
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| 701.7.58 Public inquiries on rule making and the rule-making records. | |
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| 701.7.59 Criticism of rules. | |
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| 701.7.60 Waiver or variance of certain department rules. | |
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| 701.7.61 Petition for rule making. | |
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