Iowa Admin. Code r. 701-202.9 - Bankruptcy, insolvency, or assignment for benefit of creditors
In cases of bankruptcy, insolvency or assignment for the benefit of creditors by the taxpayer, the taxpayer shall immediately file a return with the tax being due.
This rule is intended to implement Iowa Code section 423.31.
Notes
ARC 7714C, IAB 3/6/24, effective 4/10/24
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