Iowa Admin. Code r. 701-7.5 - [Effective until 3/26/2025] Form and style of documents
(1)
Requirements applicable to all
filings under this chapter.
a.
Signatures. Signatures must meet the requirements of
701-subrule 8.2(6). The signature shall constitute a certification that the
signer has read the document; that, under penalty of perjury, the signer
declares that to the best of the signer's knowledge and belief, the information
contained in the document is true, correct, and complete; and that no statement
contained in the document is misleading.
b.
Citations. Citations may
be italicized or underlined.
(2)
Paper. Any paper
documents that are allowed or required to be submitted by this chapter must:
a. Be clear and legible.
b. Be on white paper.
c. Be on the applicable department appeal,
application for reinstatement, or petition form available on the department's
forms website tax.iowa.gov/forms under the category
"Applications and Other" or, if not on the department's form, include a proper
caption on the first page.
d.
Include a signature.
e. Include
copies as herein provided or as specified in other applicable
rules.
(3)
Email. Any documents allowed or required to be filed by email
under this chapter must be:
a. A document in
PDF, Microsoft Word, Microsoft Excel, or image format that complies with
subrules 7.5(1) and 7.5(2), or
b.
The body of an email that meets all of the requirements of subrules 7.5(1) and
7.5(2).
(4)
GovConnectIowa. Any documents allowed or required to be filed
through GovConnectIowa under this chapter must be:
a. A document in PDF, Microsoft Word,
Microsoft Excel, or image format that complies with subrules 7.5(1) and 7.5(2)
that is properly uploaded and properly submitted through
GovConnectIowa.
b. Completed and
submitted on the applicable form provided on GovConnectIowa.
This rule is intended to implement Iowa Code chapters 17A and 554D and sections 421.17 and 421.27A.
Notes
ARC 5940C, IAB 10/6/21, effective 11/10/21
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.
(1) Requirements applicable to all filings under this chapter.
a. Signatures. Signatures must meet the requirements of 701-subrule 8.2(6). The signature shall constitute a certification that the signer has read the document; that, under penalty of perjury, the signer declares that to the best of the signer's knowledge and belief, the information contained in the document is true, correct, and complete; and that no statement contained in the document is misleading.
b. Citations. Citations may be italicized or underlined.
(2) Paper. Any paper documents that are allowed or required to be submitted by this chapter must:
a. Be clear and legible.
b. Be on white paper.
c. Be on the applicable department appeal , application for reinstatement, or petition form available on the department 's forms website tax.iowa.gov/forms under the category "Applications and Other" or, if not on the department 's form, include a proper caption on the first page.
d. Include a signature.
e. Include copies as herein provided or as specified in other applicable rules.
(3) Email. Any documents allowed or required to be filed by email under this chapter must be:
a. A document in PDF, Microsoft Word, Microsoft Excel, or image format that complies with subrules 7.5(1) and 7.5(2), or
b. The body of an email that meets all of the requirements of subrules 7.5(1) and 7.5(2).
(4) GovConnectIowa . Any documents allowed or required to be filed through GovConnectIowa under this chapter must be:
a. A document in PDF, Microsoft Word, Microsoft Excel, or image format that complies with subrules 7.5(1) and 7.5(2) that is properly uploaded and properly submitted through GovConnectIowa .
b. Completed and submitted on the applicable form provided on GovConnectIowa .
This
Notes
ARC 5940C, IAB 10/6/21, effective 11/10/21