ARC #6592C
Rule-Making Document (ARC)
The Economic Development Authority hereby proposes to amend Chapter 47, “Endow Iowa Tax Credits,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code section 15E.305. This rule making implements, in who...
ARC #6567C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 8, “Forms and Communications,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code sections 421.14 and 422.68. This rule making implements, in whole or in par...
Tagged topics: corporate taxes, electronic transactions, franchise taxes, income taxes, revenue department, tax returns, taxation
ARC #6551C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 7, “Appeals, Taxpayer Representation, and Other Administrative Procedures,” Chapter 39, “Filing Return and Payment of Tax,” Chapter 48, “Composite Returns,” Chapter 52, “Filing Returns, Payment of Tax, ...
Tagged topics: corporate taxes, estates of decedents, fiduciaries, holidays, income taxes, revenue department, tax returns, taxation
ARC #6546C
Rule-Making Document (ARC)
The Economic Development Authority (IEDA) hereby proposes to amend Chapter 49, “Historic Preservation and Cultural and Entertainment District Tax Credits,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa...
Tagged topics: corporate taxes, cultural affairs department, cultural attractions, economic development, economic development authority, entertainment, franchise taxes, historic preservation, income taxes, insurance companies taxes, property taxes, rehabilitation (property), revenue department, tax credits, taxation
ARC #6539C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 8, “Forms and Communications,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code sections 422.14, 422.15, 422.16B, 422.36, 422.37, and 422.62 as...
ARC #6538C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 38, “Administration,” and Chapter 46, “Withholding,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code section 421.14. This rule making implemen...
Tagged topics: income, income taxes, labor and employment, revenue department, salaries and wages, taxation, withholding taxes
ARC #6508C
Rule-Making Document (ARC)
The Revenue Department hereby renumbers various chapters of the Iowa Administrative Code in accordance with the chart below. The Department additionally hereby rescinds Chapter 16, “Taxable Sales”; amends Chapter 67 [renumbered Chapter 259 ] , “A...
Tagged topics: agriculture, athletics, automobile dealers, banks, biofuels, blacksmithing, bovine animals, bowling alleys, business entities, cigarette taxes, cigarettes, communications services, compressed natural gas, construction equipment, construction equipment taxes, construction work, contractors, controlled substances, dental care, diesel fuels, digital products, disaster relief, disasters, drug dealer taxes, drugs, economic development, electronic cigarettes, ethanol, excise taxes, explosives, farming, federal savings associations, fees, financial institutions, floods, fuel taxes, fuels, gases, gasoline, glider kit vehicles, hotels and motels, income taxes, irrigation, laboratories, landlord and tenant, leased vehicles, limestone, liquefied gases, livestock, local option taxes, lodging, machine shops, machinery, magazines (publications), marijuana, mining, motor carriers, motor vehicle registration, motor vehicles, newspapers, nicotine, personal property, petroleum, poultry, printing, property taxes, reinvestment districts, rental vehicles, retail, revenue department, sales, sales and use tax administration act, sales taxes, school districts, school infrastructure, services taxes, signs, special fuels, tax exemptions, taxation, telecommunications, telephone services, tobacco, tobacco settlement, transportation, urban renewal, use taxes, used vehicles, utilities, vapor products, vehicles, water, water utilities, wholesale
ARC #6448C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 8, “Forms and Communications,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code sections 421.14 and 422.68. This rule making implements, in who...
Tagged topics: corporate taxes, electronic transactions, franchise taxes, income taxes, revenue department, tax returns, taxation
ARC #6400C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to renumber various chapters of the Iowa Administrative Code in accordance with the chart below. The Department additionally proposes to rescind Chapter 16, “Taxable Sales”; amend Chapter 67 [renumbered Chap...
Tagged topics: agriculture, athletics, automobile dealers, banks, biofuels, blacksmithing, bovine animals, bowling alleys, business entities, cigarette taxes, cigarettes, communications services, compressed natural gas, construction equipment, construction equipment taxes, construction work, contractors, controlled substances, dental care, diesel fuels, digital products, disaster relief, disasters, drug dealer taxes, drugs, economic development, electronic cigarettes, ethanol, excise taxes, explosives, farming, federal savings associations, fees, financial institutions, floods, fuel taxes, fuels, gases, gasoline, glider kit vehicles, hotels and motels, income taxes, irrigation, laboratories, landlord and tenant, leased vehicles, limestone, liquefied gases, livestock, local option taxes, lodging, machine shops, machinery, magazines (publications), marijuana, mining, motor carriers, motor vehicle registration, motor vehicles, newspapers, nicotine, personal property, petroleum, poultry, printing, property taxes, reinvestment districts, rental vehicles, retail, revenue department, sales, sales and use tax administration act, sales taxes, school districts, school infrastructure, services taxes, signs, special fuels, tax exemptions, taxation, telecommunications, telephone services, tobacco, tobacco settlement, transportation, urban renewal, use taxes, used vehicles, utilities, vapor products, vehicles, water, water utilities, wholesale
ARC #6267C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 42, “Adjustments to Computed Tax and Tax Credits,” Chapter 52, “Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits,” and Chapter 58, “Filing Returns, Payment of Tax, Penalty and Inter...