№ lp_1_03720
Administrative rule outlining the adoption of Chapter 10 in the Iowa Administrative Code, detailing definitions, interest rates, penalties, exceptions, and procedures for Iowa tax filings and adjustments.
Year: 2025
Jurisdiction: Iowa, United States
Document Type: Administrative rule
Issuing Authority: Iowa Department of Revenue
Legal Authority: Iowa Code section 421.14
Implemented Laws: Iowa Code sections 421.7, 421.27, 421.60
Adoption Date: January 30, 2025
Effective Date: March 26, 2025
Public Comment: Published in Iowa Administrative Bulletin November 13, 2024, two hearings held December 4, 2024
Fiscal Impact: None
Jobs Impact: None
Price: 8 / 10 USD
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