General Provisions
45 Iac 6-1-1 - Statutory Scheme; Purpose of Rules45 Iac 6-1-2 - Petroleum Severance Tax Division (repealed)45 Iac 6-1-3 - Definitions45 Iac 6-1-4 - Tax Rate (repealed)45 Iac 6-1-5 - Time and Place of Tax; Reporting; Payment; Penalty45 Iac 6-1-6 - Confidentiality (repealed)45 Iac 6-1-7 - Exempt Taxpayers (repealed)45 Iac 6-1-8 - Excluded Gas45 Iac 6-1-9 - Refunds45 Iac 6-1-10 - Power of Attorney; Notice (repealed)45 Iac 6-1-11 - Dissolution or Withdrawal of Corporations; Certificate of Clearance (repealed)45 Iac 6-1-12 - Books and Records; Retention45 Iac 6-1-13 - Fraud and Evasion in Recordkeeping (repealed)45 Iac 6-1-14 - Subpoena (repealed)45 Iac 6-1-15 - Powers of Petroleum Severance Tax Division (repealed)