Iowa Admin. Code r. 701-7.5 - 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/formsunder 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
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