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us-ia/regulation/iac/701/306 — Iowa Administrative Code 701—Chapter 306: Penalty and Interest · Axiom
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Part 701
Iowa Administrative Code 701—Chapter 306: Penalty and Interest
4 sections
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1 Penalty. See rule 701—10.6(421) for penalty for tax periods beginning on or after
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2 Computation of interest on unpaid tax. Interest shall accrue on tax due from the
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3 Computation of interest on refunds resulting from net operating losses. If the amount
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4 Computation of interest on overpayments. If the amount of tax determined to be due
