Iowa Code agency 701, tit. III, ch. 259 - ADMINISTRATION

  1. Rule 701-259.1 - Definitions
  2. Rule 701-259.2 - Statute of limitations, supplemental assessments and refund adjustments
  3. Rule 701-259.3 - Taxpayers required to keep records
  4. Rule 701-259.4 - Audit-costs
  5. Rule 701-259.5 - Estimate gallonage
  6. Rule 701-259.6 - Timely filing of returns, reports, remittances, applications, or requests
  7. Rule 701-259.7 - Extension of time to file
  8. Rule 701-259.8 - Penalty and interest
  9. Rule 701-259.9 - Penalty and enforcement provisions
  10. Rule 701-259.10 - Application of remittance
  11. Rule 701-259.11 - Reports, returns, records-variations
  12. Rule 701-259.12 - Form of invoice
  13. Rule 701-259.13 - Credit card invoices
  14. Rule 701-259.14 - Original invoice retained by purchaser-certified copy if lost
  15. Rule 701-259.15 - Taxes erroneously or illegally collected
  16. Rule 701-259.16 - Credentials and receipts
  17. Rule 701-259.17 - Information confidential
  18. Rule 701-259.18 - Delegation to audit and examine
  19. Rule 701-259.19 - Practice and procedure before the department of revenue
  20. Rule 701-259.20 - Time for filing protest
  21. Rule 701-259.21 - Bonding procedure
  22. Rule 701-259.22 - Tax refund offset
  23. Rule 701-259.23 - [Effective until 4/23/2025] Supplier, restrictive supplier, importer, exporter, blender, dealer, or user licenses
  24. Rule 701-259.24 - [Effective until 4/23/2025] Reinstatement of license canceled for cause
  25. Rule 701-259.25 - [Effective until 4/23/2025] Fuel used in implements of husbandry
  26. Rule 701-259.26 - [Effective until 4/23/2025] Excess tax collected
  27. Rule 701-259.27 - [Effective until 4/23/2025] Retailer gallons report

Notes

Iowa Code agency 701, tit. III, ch. 259

[Prior to 1/1/96, see 701-Ch 63]

[Prior to 9/7/22, see Revenue Department[701] Ch 67]

Chapter rescission date pursuant to Iowa Code section 17A.7: 4/23/30

[Filed 11/3/95, Notice 9/27/95-published 11/22/95, effective 1/1/96]

[Filed 9/20/96, Notice 8/14/96-published 10/9/96, effective 11/13/96]

[Filed 9/5/97, Notice 7/30/97-published 9/24/97, effective 10/29/97]

[Filed 12/12/97, Notice 11/5/97-published 12/31/97, effective 2/4/98]

[Filed 12/11/98, Notice 11/4/98-published 12/30/98, effective 2/3/99]

[Filed 9/17/99, Notice 8/11/99-published 10/6/99, effective 11/10/99]

[Filed 10/15/99, Notice 9/8/99-published 11/3/99, effective 12/8/99]

[Filed 10/12/01, Notice 9/5/01-published 10/31/01, effective 12/5/01]

[Filed 3/15/02, Notice 2/6/02-published 4/3/02, effective 5/8/02]

[Filed 10/25/02, Notice 9/4/02-published 11/13/02, effective 12/18/02]

[Filed 10/24/03, Notice 9/17/03-published 11/12/03, effective 12/17/03]

[Filed 11/6/03, Notice 10/1/03-published 11/26/03, effective 12/31/03]

[Filed 11/16/05, Notice 10/12/05-published 12/7/05, effective 1/11/06]

[Filed 12/13/06, Notice 11/8/06-published 1/3/07, effective 2/7/07]

[Filed 10/5/07, Notice 8/29/07-published 10/24/07, effective 11/28/07]

[Filed 10/31/08, Notice 9/24/08-published 11/19/08, effective 12/24/08]

[Filed ARC 8225B (Notice ARC 8043B, IAB 8/12/09), IAB 10/7/09, effective 11/11/09]

[Filed ARC 9821B (Notice ARC 9741B, IAB 9/7/11), IAB 11/2/11, effective 12/7/11]

[Filed ARC 0251C (Notice ARC 0145C, IAB 5/30/12), IAB 8/8/12, effective 9/12/12]

[Filed ARC 1442C (Notice ARC 1362C, IAB 3/5/14), IAB 4/30/14, effective 6/4/14]

[Filed ARC 1805C (Notice ARC 1681C, IAB 10/15/14), IAB 1/7/15, effective 2/11/15]

[Filed ARC 2247C (Notice ARC 2123C, IAB 9/2/15), IAB 11/25/15, effective 12/30/15]

[Filed ARC 2657C (Notice ARC 2519C, IAB 4/27/16), IAB 8/3/16, effective 9/7/16]

[Filed Emergency ARC 6398C, IAB 7/13/22, effective 7/1/22]

[Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22]

[Editorial change: IAC Supplement 10/18/23]

[Filed ARC 9043C (Notice ARC 8739C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25]

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