Iowa Admin. Code r. 261-49.17 - Appeals

Appeals will be governed by Iowa Code sections 17A.10 to 17A.19. Challenges to an action by the department of revenue related to tax credit transfers, claiming of tax credits, tax credit revocation, or repayment or recovery of tax credits must be brought pursuant to department of revenue 701-Chapter 7.

Notes

Iowa Admin. Code r. 261-49.17
Adopted by IAB February 15, 2017/Volume XXXIX, Number 17, effective 3/22/2017 Renumbered from 261-49.19 by IAB December 14, 2022/Volume XLV, Number 12, effective 1/18/2023

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