Iowa Admin. Code agency 701, tit. X, ch. 901 - [Rescinded effective 7/2/2025] IOWA ESTATE TAX
- Rule 701-901.1 - [Rescinded effective 7/2/2025] Administration
- Rule 701-901.2 - [Rescinded effective 7/2/2025] Confidential and nonconfidential information
- Rule 701-901.3 - [Rescinded effective 7/2/2025] Tax imposed, tax returns, and tax due
- Rule 701-901.4 - [Rescinded effective 7/2/2025] Audits, assessments and refunds
- Rule 701-901.5 - [Rescinded effective 7/2/2025] Appeals
- Rule 701-901.6 - [Rescinded effective 7/2/2025] Applicable rules
Notes
[Prior to 12/17/86, Revenue Department[730]]
[Prior to 11/2/22, see Revenue Department[701] Ch 87]
Rescinded ARC 9326C, IAB 5/28/25, effective
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.
- Rule 701-901.1 - Administration
- Rule 701-901.2 - Confidential and nonconfidential information
- Rule 701-901.3 - Tax imposed, tax returns, and tax due
- Rule 701-901.4 - Audits, assessments and refunds
- Rule 701-901.5 - Appeals
- Rule 701-901.6 - Applicable rules
Notes
Prior to 12/17/86, Revenue Department[730]
Prior to 11/2/22, see Revenue Department[701] Ch 87
Filed 4/23/81, Notice 3/18/81-published 5/13/81, effective 6/17/81
Filed 12/31/81, Notice 11/25/81-published 1/20/82, effective 2/24/82
Filed 7/16/82, Notice 6/9/82-published 8/4/82, effective 9/8/82
Filed 9/23/82, Notice 8/18/82-published 10/13/82, effective 11/17/82
Filed 8/22/86, Notice 7/16/86-published 9/10/86, effective 10/15/86
Filed emergency 11/14/86-published 12/17/86, effective 11/14/86
Filed 10/13/89, Notice 9/6/89-published 11/1/89, effective 12/6/89
Filed 1/4/91, Notice 11/28/90-published 1/23/91, effective 2/27/91
Filed 10/9/92, Notice 9/2/92-published 10/28/92, effective 12/2/92
Filed 9/24/93, Notice 8/18/93-published 10/13/93, effective 11/17/93
Filed 6/22/99, Notice 5/5/99-published 7/14/99, effective 8/18/99
Filed 12/10/99, Notice 11/3/99-published 12/29/99, effective 2/2/00
Filed 6/21/02, Notice 5/15/02-published 7/10/02, effective 8/14/02
Filed 12/17/08, Notice 11/5/08-published 1/14/09, effective 2/18/09
Filed ARC 1545C (Notice ARC 1469C, IAB 5/28/14), IAB 7/23/14, effective 8/27/14
Filed ARC 6551C (Notice ARC 6450C, 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