Iowa Administrative Code - 01/02/2019

Revenue Department [701] | Agency Listing
Chapter 89 FIDUCIARY INCOME TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.89.1 Administration.
701.89.2 Confidentiality.
701.89.3 Situs of trusts.
701.89.4 Fiduciary returns and payment of the tax.
701.89.5 Extension of time to file and pay the tax.
701.89.6 Penalties.
701.89.7 Interest or refunds on net operating loss carrybacks.
701.89.8 Reportable income and deductions.
701.89.9 Audits, assessments and refunds.
701.89.10 The income tax certificate of acquittance.
701.89.11 Appeals to the director.