Iowa Admin. Code r. 871-23.61 - Collection of interest and penalties

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When quarterly wage reports are filed with contributions paid, but without payment of penalties and interest due, penalties and interest may be assessed and a lien filed in the same manner as for unpaid contributions.

This rule is intended to implement Iowa Code section 96.16(4).

Notes

Iowa Admin. Code r. 871-23.61

Amended by IAB October 11, 2017/Volume XL, Number 8, effective 11/15/2017 Adopted by IAB January 22, 2025/Volume XLVII, Number 15, effective 2/26/2025

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