Iowa Code agency 701, tit. VI, ch. 504 - ASSESSMENTS, REFUNDS, APPEALS

  1. Rule 701-504.1 - Notice of discrepancies
  2. Rule 701-504.2 - Notice of assessment
  3. Rule 701-504.3 - Refund of overpaid tax
  4. Rule 701-504.4 - [Rescinded]
  5. Rule 701-504.5 - [Rescinded]

Notes

Iowa Code agency 701, tit. VI, ch. 504

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

[Prior to 11/2/22, see Revenue Department[701] Ch 55]

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

[Filed 12/12/74]

[Filed 9/18/78, Notice 7/26/78-published 10/18/78, effective 11/22/78]

[Filed emergency 3/2/79-published 3/21/79, effective 3/2/79]

[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 2/10/84, Notice 1/4/84-published 2/29/84, effective 4/5/84]

[Filed 7/27/84, Notice 6/20/84-published 8/15/85, effective 9/19/84]

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

[Filed 8/22/86, Notice 7/16/86-published 9/10/86, effective 10/15/86]

[Filed 9/5/86, Notice 7/30/86-published 9/24/86, effective 10/29/86]

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

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

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

[Filed 9/13/91, Notice 8/7/91-published 10/2/91, effective 11/6/91]

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

[Filed 8/5/98, Notice 7/1/98-published 8/26/98, effective 9/30/98]

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

[Filed 2/14/02, Notice 1/9/02-published 3/6/02, effective 4/10/02]

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

[Filed 3/7/08, Notice 1/30/08-published 3/26/08, effective 4/30/08]

[Filed ARC 0337C (Notice ARC 0232C, IAB 7/25/12), IAB 9/19/12, effective 10/24/12]

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

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

[Filed ARC 7192C (Notice ARC 7101C, IAB 10/18/23), IAB 12/13/23, effective 1/17/24]

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.