As used in the rules contained herein, the following
definitions apply unless the context otherwise requires:
"Assessment issued" means the same as
defined in Iowa Code section
422.26(10).
"Charge off" means moving an unpaid account
to inactive status. "Charge off" does not mean the account is deleted from the
department's records or that the account is not due and owed. Charge off does
not prevent the department from recovering all or part of the account through
actions including but not limited to bankruptcy, probate, or setoff or through
voluntary payment.
"Department" means the Iowa department of
revenue.
"Director" means the director of the
department or the director's authorized representative.
"Lien" means the legal right or interest
against personal or real property provided by Iowa Code section
422.26 or other Iowa Code
sections making reference to Iowa Code section
422.26.
"Recorder" means the county recorder of any
county in the state of Iowa.
"Taxes" means all taxes or charges
administered by the department and any tax or charge to which Iowa Code section
422.26
applies.
