Iowa Code agency 701, tit. VI, ch. 500 - ADMINISTRATION

  1. Rule 701-500.1 - Definitions
  2. Rule 701-500.2 - Statutes of limitation
  3. Rule 701-500.3 - Retention of records
  4. Rule 701-500.4 - Cancellation of authority to do business
  5. Rule 701-500.5 - Authority for deductions
  6. Rule 701-500.6 - Jeopardy assessments
  7. Rule 701-500.7 - Information confidential
  8. Rule 701-500.8 - Reserved
  9. Rule 701-500.9 - Delegation of authority to audit and examine
  10. Rule 701-500.10 - Corporate income tax rate adjustments

Notes

Iowa Code agency 701, tit. VI, ch. 500

[Prior to 12/17/86, Revenue Department[730]]

[Prior to 11/2/22, see Revenue Department[701] Ch 51]

Chapter rescission date pursuant to Iowa Code section 17A.7: 1/1/28

[Filed 12/12/74]

[Filed 12/10/76, Notice 9/22/76-published 12/29/76, effective 2/2/77]

[Filed 12/7/79, Notice 10/31/79-published 12/26/79, effective 1/30/80]

[Filed emergency 7/17/80-published 8/6/80, effective 7/17/80]

[Filed 5/8/81, Notice 4/1/81-published 5/27/81, effective 7/1/81]

[Filed 5/7/82, Notice 3/31/82-published 5/26/82, effective 6/30/82]

[Filed 7/16/82, Notice 6/9/82-published 8/4/82, effective 9/8/82]

[Filed 2/22/85, Notice 1/16/85-published 3/13/85, effective 4/17/85]

[Filed emergency 11/14/86-published 12/17/86, effective 11/14/86]

[Filed 10/16/87, Notice 9/9/87-published 11/4/87, effective 12/9/87]

[Filed 4/13/88, Notice 3/9/88-published 5/4/88, effective 6/8/88]

[Filed 8/19/88, Notice 7/13/88-published 9/7/88, effective 10/12/88]

[Filed 9/29/89, Notice 8/23/89-published 10/18/89, effective 11/22/89]

[Filed 1/17/91, Notice 12/12/90-published 2/6/91, effective 3/13/91]

[Filed 11/18/94, Notice 10/12/94-published 12/7/94, effective 1/11/95]

[Filed 1/12/96, Notice 12/6/95-published 1/31/96, effective 3/6/96]

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

[Filed 10/17/97, Notice 9/10/97-published 11/5/97, effective 12/10/97]

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

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

[Filed 11/4/04, Notice 9/29/04-published 11/24/04, effective 12/29/04]

[Filed ARC 9104B (Notice ARC 8954B, IAB 7/28/10), IAB 9/22/10, effective 10/27/10]

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

[Filed ARC 5940C (Notice ARC 5849C, IAB 8/11/21), IAB 10/6/21, effective 11/10/21]

[Filed ARC 6570C (Notice ARC 6451C, IAB 8/10/22), IAB 10/5/22, effective 11/9/22]

[Editorial change: IAC Supplement 11/2/22]

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

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