Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.13 - Availability of Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
General.
Agency records are open for public inspection and
				copying unless otherwise provided by rule or law.
(2)
Confidential records.
The following records may be withheld from public inspection. Records are
				listed by category, according to the legal basis for withholding them from
				public inspection.
a. Sealed bids received
				prior to the time set for public opening of bids. (Iowa Code section
				723..)
b. Records which are exempt from disclosure
				under Iowa Code section
				227..
c. Minutes of closed meetings of a government
				body (Iowa Code section
				215(4).
				).
d. Identifying details in final
				orders, decisions and opinions to the extent required to prevent a clearly
				unwarranted invasion of personal privacy or trade secrets under Iowa Code
				section
				17A3(1).
"d."
e. Those
				portions of agency staff manuals, instructions or other statements issued which
				set forth criteria or guidelines to be used by agency staff in auditing, in
				making inspections, in settling commercial disputes or negotiating commercial
				arrangements, or in the selection or handling of cases, such as operational
				tactics or allowable tolerances or criteria for the defense, prosecution or
				settlement of cases, when disclosure of these statements would:
(1) Enable law violators to avoid
				detection;
(2) Facilitate disregard
				of requirements imposed by law; or
(3) Give a clearly improper advantage to
				persons who are in an adverse position to the agency. (See Iowa Code sections
				17A2. and
				17A3..)
f. Records which constitute
				attorney work product, attorney-client communications, or which are otherwise
				privileged. Attorney work product is confidential under Iowa Code sections
				227(4).,
				62210.
				and
				62211., Iowa
				R.C.R 122(c), Fed. R. Civ. R 26(b)(3), and case law. Attorney-client
				communications are confidential under Iowa Code sections
				62210.
				and
				62211., the rules
				of evidence, the Code of Professional Responsibility, and case law.
g. Corporate income return systems, corporate
				income tax field and office audit systems, related field collections system,
				and corporate tax error resolution system (Iowa Code section
				42220.
				).
h. Individual and fiduciary
				income returns, individual and fiduciary income tax field and office audit
				systems, and related field collections system (Iowa Code section
				42220.,
				42272.,
				and
				45068.
				).
i. Individual income tax
				withholding system, IA-W4 system, declaration of estimated tax, and withholding
				penalty waiver systems (Iowa Code sections
				42220.
				and
				42272.
				).
j. Penalty waiver, abatement,
				and settlement systems (Iowa Code sections
				4215.,
				42220.,
				and
				42272.
				).
k. Franchise tax returns, audit
				and collection systems (Iowa Code section
				42272.
				).
l. Sales and use tax returns,
				field and office audit and collections systems, sales tax refund examination
				system, industrial machinery, equipment, and computer refund systems, and sales
				and use tax penalty waiver systems (Iowa Code section
				42272.
				).
m. Motor vehicle fuel, railway
				fuel tax, and special fuel tax return and error resolution systems, and related
				field and office audit and collection systems (Iowa Code section
				452A63.
				).
n. Inheritance, generation
				skipping transfer, qualified use inheritance and estate tax returns, field and
				office audit systems, and related field collections system (Iowa Code section
				45068.
				).
o. Federal and state exchange of
				information systems (Iowa Code sections
				42220(2).
				and
				42272.
				).
p. Cigarette and tobacco tax
				systems with related office and field audit and field collections systems (Iowa
				Code section
				227(6).
				).
q. Property assessor and deputy
				assessor examination records systems (Iowa Code section
				4415.
				).
r. Central property tax
				assessments systems (Iowa Code sections
				42220.
				and
				227(6).
				).
s. Elderly credit mobile home
				system (Iowa Code section
				42528.
				).
t. Iowa disabled and senior
				citizen property tax and special assessment credit systems (Iowa Code section
				42528.
				).
u. Local option sales and
				services tax system (Iowa Code section
				42272.
				).
v. New job tax credit system
				(Iowa Code section
				42220.
				).
w. Corporate and franchise
				estimated tax systems (Iowa Code section
				42220.
				).
x. Hotel and motel tax system
				(Iowa Code section
				42272.
				).
y. The work product portion of
				the hearing officer case files (Iowa Code subsection
				227(4).
				).
z. Permit application and
				maintenance systems (Iowa Code sections
				227(6).,
				452A63.,
				42220.,
				and
				42272.
				).
aa. Taxpayer contact systems
				(Iowa Code subsection
				227(18). and any
				relevant tax confidentiality sections).
bb. Centralized payroll and department
				personnel and payroll systems to the extent covered (Iowa Code subsection
				227(11).
				).
cc. Inheritance tax returns,
				estate tax returns, and generation skipping transfer tax returns (Iowa Code
				sections
				45068.,
				450A12.,
				450B7.
				and
				45112.).
dd. Any other records made confidential by
				law.