Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-ia/regulation/iac/701/300 — Iowa Administrative Code 701—Chapter 300: Administration · Axiom
Axiom
/
Iowa
/
Regulations
/
Iac
/
Part 701
Iowa Administrative Code 701—Chapter 300: Administration
17 sections
1
1 Definitions.
2
2 Statute of limitations.
3
3 Retention of records.
4
4 Authority for deductions. Whether and to what extent deductions shall be allowed
5
5 Jeopardy assessments.
6
6 Information deemed confidential. Iowa Code sections 422.20 and 422.72 apply
8
8 Delegations to audit and examine. Pursuant to statutory authority, the director delegates
9
9 Bonding procedure. The director may, when necessary and advisable in order to secure
10
10 Indexation. Iowa Code section 422.5 provides for the adjustment of the tax brackets by
11
11 Appeals of notices of assessment and notices of denial of taxpayer’s refund claims.
12
12 Indexation of the optional standard deduction for inflation. Effective for tax years
13
13 Reciprocal tax agreements. Effective for tax years beginning on or after January 1,
14
14 Information returns for reporting income payments to the department of revenue.
15
15 Relief from joint and several liability under Iowa Code section 422.21(7) for
16
16 Preparation of taxpayers’ returns by department employees. A department
17
17 Resident determination. For Iowa individual income tax purposes, an individual is a
18
18 Tax treatment of income repaid in current tax year which had been reported on
