Iowa Admin. Code r. 701-259.8 - [Effective 4/23/2025] Penalty and interest
Rules 701-10.6 (421) and 701-10.2 (421) contain information on failure to timely file a return or failure to timely pay the tax. Rule 701-10.8 (421) contains information on penalty exceptions. Rule 701-10.72 (452A) contains additional information on interest on refunds. Rule 701-10.71 (421) contains additional information on penalty and enforcement provisions.
This rule is intended to implement Iowa Code chapter 452A.
Notes
ARC 6508C, IAB 9/7/22, effective 10/12/22
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.