Iowa Code r. 701-260.11 - 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

Iowa Code r. 701-260.11

ARC 0251C, IAB 8/8/12, effective 9/12/12; ARC 6508C, IAB 9/7/22, effective 10/12/22

Adopted by IAB March 19, 2025/Volume XLVII, Number 19, effective 4/23/2025