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us-ia/regulation/iac/701/305 — Iowa Administrative Code 701—Chapter 305: Assessments and Refunds · Axiom
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Part 701
Iowa Administrative Code 701—Chapter 305: Assessments and Refunds
6 sections
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1 Notice of discrepancies.
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2 Notice of assessment, supplemental assessments and refund adjustments. If after
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3 Overpayments of tax. The following are provisions for refunding or crediting to the
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4 Optional designations of funds by taxpayer.
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5 Abatement of tax. Rescinded ARC 7192C, IAB 12/13/23, effective 1/17/24.
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8 Livestock production credit refunds for corporate taxpayers and individual
