Title VII - FRANCHISE

  1. Chapter 57 - ADMINISTRATION (Rule 701-57.1 to 701-57.8)
  2. Chapter 58 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS (Rule 701-58.1 to 701-58.25)
  3. Chapter 59 - DETERMINATION OF NET INCOME (Rule 701-59.1 to 701-59.32)
  4. Chapter 60 - ASSESSMENTS, REFUNDS, APPEALS (Rule 701-60.1 to 701-60.5)
  5. Chapter 61 - ESTIMATED TAX FOR FINANCIAL INSTITUTIONS (Rule 701-61.1 to 701-61.6)
  6. Chapter 62 - Reserved
  7. Chapter 63 - Reserved
  8. Chapter 64 - Reserved
  9. Chapter 65 - Reserved
  10. Chapter 66 - Reserved
  11. Chapter 67 - ADMINISTRATION (Rule 701-67.1 to 701-67.27)
  12. Chapter 68 - MOTOR FUEL AND UNDYED SPECIAL FUEL (Rule 701-68.1 to 701-68.19)
  13. Chapter 69 - LIQUEFIED PETROLEUM GAS- COMPRESSED NATURAL GAS-LIQUEFIED NATURAL GAS (Rule 701-69.1 to 701-69.19)
  14. Chapter 70 - REPLACEMENT TAX AND STATEWIDE PROPERTY TAX (Rule 701-70.1 to 701-70.24)
  15. Chapter 71 - ASSESSMENT PRACTICES AND EQUALIZATION (Rule 701-71.1 to 701-71.29)
  16. Chapter 72 - EXAMINATION AND CERTIFICATION OF ASSESSORS AND DEPUTY ASSESSORS (Rule 701-72.1 to 701-72.18)
  17. Chapter 73 - PROPERTY TAX CREDIT AND RENT REIMBURSEMENT (Rule 701-73.1 to 701-73.34)
  18. Chapter 74 - MOBILE, MODULAR, AND MANUFACTURED HOME TAX (Rule 701-74.1 to 701-74.8)
  19. Chapter 75 - PROPERTY TAX ADMINISTRATION (Rule 701-75.1 to 701-75.8)
  20. Chapter 76 - DETERMINATION OF VALUE OF RAILROAD COMPANIES (Rule 701-76.1 to 701-76.9)
  21. Chapter 77 - DETERMINATION OF VALUE OF UTILITY COMPANIES (Rule 701-77.1 to 701-77.8)
  22. Chapter 78 - REPLACEMENT TAX AND STATEWIDE PROPERTY TAX ON RATE-REGULATED WATER UTILITIES (Rule 701-78.1 to 701-78.23)
  23. Chapter 79 - REAL ESTATE TRANSFER TAX AND DECLARATIONS OF VALUE (Rule 701-79.1 to 701-79.6)
  24. Chapter 80 - PROPERTY TAX CREDITS AND EXEMPTIONS (Rule 701-80.1 to 701-80.56)
  25. Chapter 81 - ADMINISTRATION (Rule 701-81.1 to 701-81.16)
  26. Chapter 82 - CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS (Rule 701-82.1 to 701-82.12)
  27. Chapter 83 - TOBACCO TAX (Rule 701-83.1 to 701-83.17)
  28. Chapter 84 - UNFAIR CIGARETTE SALES (Rule 701-84.1 to 701-84.7)
  29. Chapter 85 - RENUMBERED (Rule 701-85.1 to 701-85.22)
  30. Chapter 86 - INHERITANCE TAX (Rule 701-86.1 to 701-86.15)
  31. Chapter 87 - IOWA ESTATE TAX (Rule 701-87.1 to 701-87.6)
  32. Chapter 88 - GENERATION SKIPPING TRANSFER TAX (Rule 701-88.1 to 701-88.7)
  33. Chapter 89 - FIDUCIARY INCOME TAX (Rule 701-89.1 to 701-89.11)
  34. Chapter 90 - Reserved
  35. Chapter 91 - ADMINISTRATON OF MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX (Rule 701-91.1 to 701-91.3)
  36. Chapter 92 - Reserved
  37. Chapter 93 - Reserved
  38. Chapter 94 - Reserved
  39. Chapter 95 - Reserved
  40. Chapter 96 - Reserved
  41. Chapter 97 - STATE-IMPOSED WATER SERVICE EXCISE TAX (Rule 701-97.1 to 701-97.9)
  42. Chapter 98 - Reserved
  43. Chapter 99 - Reserved
  44. Chapter 100 - Reserved
  45. Chapter 101 - Reserved
  46. Chapter 102 - Reserved
  47. Chapter 103 - STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES (Rule 701-103.1 to 701-103.15)
  48. Chapter 104 - HOTEL AND MOTEL- FILING RETURNS, PAYMENT OF TAX, PENALTY, AND INTEREST (Rule 701-104.1 to 701-104.12)
  49. Chapter 105 - LOCALLY IMPOSED HOTEL AND MOTEL TAX (Rule 701-105.1 to 701-105.6)
  50. Chapter 106 - Reserved
  51. Chapter 107 - LOCAL OPTION SALES AND SERVICES TAX (Rule 701-107.1 to 701-107.17)
  52. Chapter 108 - [Rescinded effective 10/12/2022] LOCAL OPTION SCHOOL INFRASTRUCTURE SALES AND SERVICE TAX (Rule 701-108.1 to 701-108.9)
  53. Chapter 109 - RENUMBERED (Rule 701-109.1 to 701-109.8)
  54. Chapter 110 - Reserved
  55. Chapter 111 - Reserved
  56. Chapter 112 - Reserved
  57. Chapter 113 - Reserved
  58. Chapter 114 - Reserved
  59. Chapter 115 - Reserved
  60. Chapter 116 - Reserved
  61. Chapter 117 - Reserved
  62. Chapter 118 - Reserved
  63. Chapter 119 - Reserved
  64. Chapter 120 - REASSESSMENT EXPENSE FUND (Rule 701-120.1 to 701-120.3)
  65. Chapter 121 - Reserved
  66. Chapter 122 - ADMINISTRATION (Rule 701-122.1 to 701-122.4)
  67. Chapter 123 - CERTIFICATION (Rule 701-123.1 to 701-123.9)
  68. Chapter 124 - COURSES (Rule 701-124.1 to 701-124.6)
  69. Chapter 125 - REVIEW OF AGENCY ACTION (Rule 701-125.1 to 701-125.2)
  70. Chapter 126 - PROPERTY ASSESSMENT APPEAL BOARD (Rule 701-126.1 to 701-126.11)
  71. Chapter 127 - Reserved
  72. Chapter 128 - Reserved
  73. Chapter 129 - Reserved
  74. Chapter 130 - Reserved
  75. Chapter 131 - Reserved
  76. Chapter 132 - Reserved
  77. Chapter 133 - Reserved
  78. Chapter 134 - Reserved
  79. Chapter 135 - Reserved
  80. Chapter 136 - Reserved
  81. Chapter 137 - Reserved
  82. Chapter 138 - Reserved
  83. Chapter 139 - Reserved
  84. Chapter 140 - Reserved
  85. Chapter 141 - Reserved
  86. Chapter 142 - Reserved
  87. Chapter 143 - Reserved
  88. Chapter 144 - Reserved
  89. Chapter 145 - Reserved
  90. Chapter 146 - Reserved
  91. Chapter 147 - Reserved
  92. Chapter 148 - Reserved
  93. Chapter 149 - Reserved
  94. Chapter 150 - FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS (Rule 701-150.1 to 701-150.7)
  95. Chapter 151 - COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY (Rule 701-151.1 to 701-151.9)
  96. Chapter 152 - DEBT COLLECTION AND SELLING OF PROPERTY TO COLLECT DELINQUENT DEBTS (Rule 701-152.1 to 701-152.3)
  97. Chapter 153 - LICENSE SANCTIONS FOR COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY (Rule 701-153.1 to 701-153.14)
  98. Chapter 154 - CHALLENGES TO ADMINISTRATIVE LEVIES AND PUBLICATION OF NAMES OF DEBTORS (Rule 701-154.1 to 701-154.18)
  99. Chapter 155 - COLLECTION OF COURT DEBT (Rule 701-155.1)
  100. Chapter 156 - Reserved
  101. Chapter 157 - Reserved
  102. Chapter 158 - Reserved
  103. Chapter 159 - Reserved
  104. Chapter 160 - Reserved
  105. Chapter 161 - Reserved
  106. Chapter 162 - Reserved
  107. Chapter 163 - Reserved
  108. Chapter 164 - Reserved
  109. Chapter 165 - Reserved
  110. Chapter 166 - Reserved
  111. Chapter 167 - Reserved
  112. Chapter 168 - Reserved
  113. Chapter 169 - Reserved
  114. Chapter 170 - Reserved
  115. Chapter 171 - Reserved
  116. Chapter 172 - Reserved
  117. Chapter 173 - Reserved
  118. Chapter 174 - Reserved
  119. Chapter 175 - Reserved
  120. Chapter 176 - Reserved
  121. Chapter 177 - Reserved
  122. Chapter 178 - Reserved
  123. Chapter 179 - Reserved
  124. Chapter 180 - Reserved
  125. Chapter 181 - Reserved
  126. Chapter 182 - Reserved
  127. Chapter 183 - Reserved
  128. Chapter 184 - Reserved
  129. Chapter 185 - Reserved
  130. Chapter 186 - Reserved
  131. Chapter 187 - Reserved
  132. Chapter 188 - Reserved
  133. Chapter 189 - Reserved
  134. Chapter 190 - Reserved
  135. Chapter 191 - Reserved
  136. Chapter 192 - Reserved
  137. Chapter 193 - Reserved
  138. Chapter 194 - Reserved
  139. Chapter 195 - Reserved
  140. Chapter 196 - Reserved
  141. Chapter 197 - Reserved
  142. Chapter 198 - Reserved
  143. Chapter 199 - Reserved

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