Iowa Admin. Code r. 701-259.3 - [Effective 4/23/2025] Audit-costs
(1) The
department has the right and duty to examine or cause to be examined the books,
records, memoranda, or documents of a taxpayer for the purpose of verifying the
correctness of a return filed or determining the tax liability of any
taxpayer.
(2) The costs incurred in
examining the records of a taxpayer are at the taxpayer's expense when the
records are kept at an out-of-state location. Cost will include meals, lodging,
and travel expenses, but will not include salaries of department personnel.
This rule is intended to implement Iowa Code sections 452A.10, 452A.62, 452A.55, and 452A.69.
Notes
ARC 1805C, IAB 1/7/15, effective 2/11/15; ARC 2657C, IAB 8/3/16, effective 9/7/16; ARC 6508C, IAB 9/7/22, effective 10/12/22; Editorial change: IAC Supplement 10/18/23
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