Iowa Admin. Code r. 701-300.8 - Delegations to Audit and Examine

701—300.8(422) Delegations to audit and examine. Pursuant to statutory authority, the director delegates to authorized assistants and employees the power to examine returns and make audits; and to determine the correct amount of tax due, subject to review by or appeal to the director.

This rule is intended to implement Iowa Code section 422.70

$$Editorial change: IAC Supplement 11/2/22$$

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