Iowa Code r. 701-276.3 - Disaster or emergency-related work
(1)
Out-of-state business.
An out-of-state business conducting operations within the state solely for the
purpose of performing disaster or emergency-related work during a disaster
response period does not establish a level of presence that would subject the
out-of-state business to any of the requirements and responsibilities listed in
Iowa Code section 29C.24(3)
"a."
(2)
Out-of-state employee. The performance of disaster or
emergency-related work during a disaster response period by an out-of-state
employee is not a basis to determine that the out-of-state employee has
established residency or a level of presence in Iowa that would subject the
out-of-state employee to any of the requirements or responsibilities listed in
Iowa Code section 29C.24(3)
"b."
(3)
After the disaster response period ends. An out-of-state
business or out-of-state employee remaining in Iowa after the disaster response
period for which the disaster or emergency-related work was performed is
responsible for all taxes, fees, registration, filing or other requirements the
out-of-state business or out-of-state employee would have been subject to but
for Iowa Code section
29C.24.
Notes
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