Chapter 300 - Administration
Browse Chapter 300 - Administration
in: Chapter 300 - Administration
Rule 701-300.1 - DefinitionsRule 701-300.2 - Statute of LimitationsRule 701-300.3 - Retention of RecordsRule 701-300.4 - Authority for DeductionsRule 701-300.5 - Jeopardy AssessmentsRule 701-300.6 - Information Deemed ConfidentialRule 701-300.7 - ReservedRule 701-300.8 - Delegations to Audit and ExamineRule 701-300.9 - Bonding ProcedureRule 701-300.10 - IndexationRule 701-300.11 - Appeals of Notices of Assessment and Notices of Denial of Taxpayer’s Refund ClaimsRule 701-300.12 - Indexation of the Optional Standard Deduction for InflationRule 701-300.13 - Reciprocal Tax AgreementsRule 701-300.14 - Information Returns for Reporting Income Payments to the Department of RevenueRule 701-300.15 - Relief From Joint and Several Liability Under Iowa Code Section 422.21(7) for Substantial Understatement of Tax Attributable to Nonrequesting Spouse or Former SpouseRule 701-300.16 - Preparation of Taxpayers’ Returns by Department EmployeesRule 701-300.17 - Resident DeterminationRule 701-300.18 - Tax Treatment of Income Repaid in Current Tax Year Which Had Been Reported on Prior Iowa Individual Income Tax Return