Iowa Admin. Code r. 701-259.15 - [Effective 4/23/2025] Practice and procedure before the department of revenue

The practice and procedure before the department is governed by Iowa Code chapter 17A and 701-Chapter 7.

This rule is intended to implement Iowa Code chapter 17A.

Notes

Iowa Admin. Code r. 701-259.15

ARC 6508C, IAB 9/7/22, effective 10/12/22; Editorial change: IAC Supplement 10/18/23

Adopted by IAB March 19, 2025/Volume XLVII, Number 19, effective 4/23/2025

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