TourAxiom/Iowa/Regulations/Iac/Part 701/§ 701.300/(11)11 Appeals of notices of assessment and notices of denial of taxpayer’s refund claims.Official sourceciteRescinded ARC 7192C, IAB 12/13/23, effective 1/17/24.← 10 Indexation. Iowa Code section 422.5 provides for the adjustment of the tax brackets by12 Indexation of the optional standard deduction for inflation. Effective for tax years →