Iowa Admin. Code r. 701-259.16 - [Effective 4/23/2025] Time for filing an appeal
Any person wishing to contest an assessment, denial of all or any portion of a refund claim, or any other department action, except licensing, which may culminate in a contested case proceeding, must file an appeal as directed in 701-Chapter 7. If a taxpayer fails to timely appeal a notice of assessment, the taxpayer may make payments pursuant to 701-subrule 7.9(3) and file a refund claim within the period provided by law for filing claims.
This rule is intended to implement Iowa Code section 452A.64.
Notes
ARC 6508C, IAB 9/7/22, effective 10/12/22
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