Iowa Admin. Code r. 701-260.11 - [Effective until 4/23/2025] Revocation of refund permit
The following violations will result in the revocation of the permit:
(1) using a false or altered
invoice in support of a claim,
(2)
making a false statement in a claim for refund or in response to an
investigation by the department of a claim for refund,
(3) refusal to submit the claimant's books
and records for examination by the department, and
(4) nonuse for a period of three years. If
the permit is revoked for reason (1), (2), or (3) above, the permit will not be
reissued for a period of at least one year. If the permit is revoked for reason
(4) above, the permit will be reissued upon proper application. (See rule
701-7.23 (17A) for revocation
procedure.)
This rule is intended to implement Iowa Code section 452A.19.
Notes
ARC 0251C, IAB 8/8/12, effective 9/12/12; 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.
The following violations will result in the revocation of the permit:
(1) using a false or altered invoice in support of a claim,
(2) making a false statement in a claim for refund or in response to an investigation by the department of a claim for refund,
(3) refusal to submit the claimant's books and records for examination by the department , and
(4) nonuse for a period of three years. If the permit is revoked for reason (1), (2), or (3) above, the permit will not be reissued for a period of at least one year. If the permit is revoked for reason (4) above, the permit will be reissued upon proper application. (See rule 701-7.23(17A) for revocation procedure.)
This rule is intended to implement Iowa Code section 452A.19.
Notes
ARC 0251C, IAB 8/8/12, effective 9/12/12; ARC 6508C, IAB 9/7/22, effective 10/12/22