reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.37 - Appeals of Director's Rejection of Assessor Appointment or Reappointment

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Written
				request for appeal.
Any assessor or conference board wishing to
				contest the director's rejection of the conference board's appointment of an
				assessor under 701-subrule 72.15(4) or reappointment of an assessor under
				701-subrule 72.16(3) shall file an appeal, in writing, within 30 days of the
				director's notice of decision. Any person who does not seek an appeal within 30
				days of the director's notice shall be precluded from challenging the
				director's decision.
(2)
Procedures.
Appeals will be governed by the procedures set
				forth in this rule together with the procedures set forth in the following
				rules:
a. Subrules 7.3(2) and
				7.3(3);
b. Rule
				701-7.7(17A);
c. Rule
				701-7.8(17A);
d. The introductory
				paragraph of rule 701-7.9 (17A) and subrule
				7.9(7);
e. Subrules 7.12(1),
				7.12(2), and 7.12(4);
f. Subrule
				7.13(1);
g. Subrules 7.14(1) to
				7.14(3);
h. Rule
				701-7.15(17A);
i. Rule
				701-7.16(17A);
j. Rule
				701-7.17(17A);
k. Rule
				701-7.18(17A);
l. Subrule 7.19(1);
				subrules 7.19(3) through 7.19(7); subrule 7.19(8), except paragraph
				7.19(8)
"b"
related to costs shall not apply; additionally,
				Iowa Code section 421.60 shall not apply; subrules
				7.19(9) and 7.19(13);
m. Rule
				701-7.20(17A);
n. Rule
				701-7.21(17A);
o. Rule
				701-7.22(17A); and
p. Rule
				701-7.23(17A).
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.38 - Appeals and Hearings Regarding the Director's Intent to Remove a Member of the Board of Review

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Written request for hearing.
A member of the board of review
				who has received a notice of intent to remove from the director and who wishes
				to contest the removal shall file a written request for a hearing within 30
				days after the receipt of the notice of the director's intent to remove the
				member. Any person who does not seek a hearing within 30 days of receipt of the
				notice of the director's intent to remove shall be precluded from challenging
				the removal.
(2)
Procedures.
Hearings will be governed by the procedures set
				forth in this rule together with the procedures set forth in the following
				rules:
a. The introductory paragraph of rule
				701-7.8(17A), excluding the first sentence of the introductory paragraph of
				701-7.8(17A); and subrules 7.8(8) and 7.8(9);
b. Subrules 7.9(1) and 7.9(2);
c. Rule
				701-7.10 (17A);
d. Paragraphs 7.11(2)
"d"
and
"e"
;
e. Subrules
				7.12(2) to 7.12(4);
f. Rule
				701-7.13(17A);
g. Rule
				701-7.14(17A);
h. Rule
				701-7.15(17A);
i. Rule
				701-7.16(17A);
j. Subrule 7.17(1);
				subrules 7.17(3) through 7.17(7); subrule 7.17(8), except paragraph
				7.17(8)
"b"
related to costs shall not apply; additionally,
				Iowa Code section
				421.60
				shall not apply; subrules 7.17(9), 7.17(10), and 7.17(14);
k. Rule 701-7.18(17A);
l. Rule 701-7.19(17A);
m. Rule 701-7.20(17A);
n. Rule 701-7.21(17A); and
o. Rule 701-7.22(17A).
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.39 - Licenses

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Denial
				of license; refusal to renew license.
a. When the department is required by
				constitution or statute to provide notice and an opportunity for an evidentiary
				hearing prior to the refusal or denial of a license, a notice, as prescribed in
				rule 701-7.16 (17A), shall be served
				by the department upon the licensee or applicant. Prior to the refusal or
				denial of a license, the department shall give 30 days' written notice to the
				applicant or licensee in which to appear at a hearing to show cause why a
				license should not be refused or denied. In addition to the requirements of
				rule 701-7.16 (17A), the notice shall
				contain a statement of facts or conduct and the provisions of law which warrant
				the denial of the license or the refusal to renew a license. If the licensee so
				desires, the licensee may file a petition as provided in subrule 7.39(3) with
				the presiding officer within 30 days prior to the hearing. The department may,
				in its discretion, file an answer to a petition filed by the licensee prior to
				the hearing. Thereafter, rule
				701-7.19 (17A) governing
				contested case proceedings shall apply.
b. When a licensee has made timely and
				sufficient application for the renewal of a license or a new license with
				reference to any activity of a continuing nature, the existing license does not
				expire until the application has been finally determined by the department, and
				in case the application is denied or the terms of the new license limited,
				until the last date for seeking judicial review of the department's order or a
				later date fixed by order of the department or the reviewing court. See rule
				481-100.3(99B) regarding gambling license applications.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 8 - Forms and Communications › Rule 701-8.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
For the purposes of this chapter, the following definitions
				  apply, unless the context otherwise requires:
"Communication"
means any method of transfer
				  of data, information, or money by any conduit or mechanism.
"Department"
means the Iowa department of
				  revenue.
"Department form"
means a form that is
				  distributed by the department.
"Director"
means the director of the
				  department.
"Form"
means any overall physical
				  arrangement and general layout of communications, using any method of
				  communication, related to tax or other administration and prescribed by the
				  director or otherwise required by law.
"IRS"
means the federal Internal Revenue
				  Service.
"Person"
means any individual, corporation,
				  limited liability company, government or governmental subdivision or agency,
				  business trust, estate, trust, partnership or association, or any other legal
				  entity.
"Return"
means any form required for tax
				  administration from any person to the department.
"Substitute form"
means a form that is
				  intended to replace a department form.
This rule is intended to implement Iowa Code sections
				  17A.3(1)
"b"
and 421.14.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 8 - Forms and Communications › Rule 701-8.3 - Substitute Forms

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Generally.
A substitute form may be in electronic format, on
				paper, or created using other media for communication. Approval shall be
				obtained prior to the use of any substitute form, unless otherwise noted in
				this rule. The director may change any department form without providing notice
				to users of any substitute form. The director may require use of department
				forms in communications with the department concerning tax administration or
				other matters.
(2)
Types of
				substitute forms.
Many types of forms may, upon approval when
				necessary, be substituted for department forms. Descriptions of a partial list
				follow.
a.
Reproduced forms.
A reproduced form is a legible photocopy or an exact copy of a department form.
				A reproduced form may be used without prior approval of the department if the
				reproduced form meets the following conditions:
(1) The reproduced form does not vary from
				the department form in size or any other format specification.
(2) No rule prohibits the reproduction of the
				department form.
(3) The reproduced
				form does not vary from criteria stated elsewhere in this chapter.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 8 - Forms and Communications › Rule 701-8.6 - Electing to Receive Communications in Electronic Format in Lieu of Paper

Current through Register Vol. 47, No. 3, July 24, 2024
A taxpayer that is a registered account holder in
				  GovConnectIowa may elect to receive notices, correspondence, or other
				  communication electronically through GovConnectIowa in lieu of receiving them
				  by mail.
(1)
How to make the
				election.
The election must be made by selecting the appropriate
				setting on GovConnectIowa.
(2)
Limitations.
a. This
				election only exists for persons registered in GovConnectIowa.
b. Unless specified elsewhere in rule, this
				option is limited to notices, correspondence, or other communications on tax
				types managed in GovConnectIowa.
c.
				Where the department finds it beneficial to continue to send items by regular
				mail, the department may continue to send regular mail even if an electronic
				copy is also provided and even if the person elects to receive electronic
				mail.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 9 - Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts › Rule 701-9.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
As used in the rules contained herein the following
				  definitions apply unless the context otherwise requires:
"Assessment issued"
means the most recent
				  assessment in point of time for tax due from the taxpayer for the tax type and
				  tax period.
"Charging off"
means deleting an unpaid tax
				  account from records of the department but may not include filing a release of
				  the lien with the office of the recorder in which filed.
"Defunct corporation "
means a corporation
				  that has dissolved or ceased to exist with no assets remaining.
"Department"
means the Iowa department of
				  revenue.
"Director"
means the director of the
				  department or the director's authorized representative.
"Lien "
means the claim against personal or
				  real property provided by Iowa Code section
				  42226.,
				  other Code sections making reference to sections
				  42226.
				  and
				  42411..
"Recorder "
means the county recorder of any
				  county in the state of Iowa.
"Taxes "
means all taxes or charges
				  administered by the department, which include but are not limited to individual
				  income, fiduciary withholding, corporate income, franchise, sales, use,
				  hotel/motel, railroad fuel, equipment car, motor vehicle fuel taxes and the
				  environmental protection charge imposed upon petroleum diminution due and
				  payable to the state of Iowa.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 9 - Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts › Rule 701-9.2 - Lien Attaches

Current through Register Vol. 47, No. 3, July 24, 2024
If tax is unpaid, a lien shall attach at the time the tax
				  became due and payable.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 9 - Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts › Rule 701-9.3 - Purpose of Filing

Current through Register Vol. 47, No. 3, July 24, 2024
The notice of lien is filed with the county recorder to
				  establish a priority interest in assets of the taxpayer for unpaid tax,
				  penalty, and interest and to provide constructive notice of an unpaid tax
				  liability as a matter of public record.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 9 - Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts › Rule 701-9.4 - Place of Filing

Current through Register Vol. 47, No. 3, July 24, 2024
A notice of lien may be filed in the office of the recorder
				  in the county of the taxpayer's last-known address, as well as with the
				  recorder in any other county in the state of Iowa in which the taxpayer is
				  known to own property.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 9 - Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts › Rule 701-9.5 - Time of Filing

Current through Register Vol. 47, No. 3, July 24, 2024
A notice of lien will be filed after failure of taxpayer to
				  protest the notice of assessment or to pay the full amount of the assessment
				  within the time periods provided by law. In case a return is not timely filed,
				  or is received without a remittance, or an unhonored check is submitted, or in
				  case a jeopardy assessment is made, a lien may be filed at the time the notice
				  of assessment is issued. Notwithstanding a timely protest of the assessment by
				  the taxpayer, a notice of tax lien may be filed if the director has reason to
				  believe that collection of the taxes may be jeopardized by
				  delay.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 9 - Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts › Rule 701-9.6 - Period of Lien

Current through Register Vol. 47, No. 3, July 24, 2024
A lien continues in effect for ten years from the date the
				  last assessment in point of time is issued unless extended, released, or
				  discharged as hereinafter provided. Liens attaching prior to January 1, 1969,
				  expire on January 1, 1979, unless extended, released, or discharged as
				  hereinafter provided.
(1) A lien may
				be extended by the director for an additional ten years, from the expiration
				date of the original lien or prior extension, with no limit, on the number of
				extensions, by filing a written notice of extension with the recorder of the
				county where the lien was filed. The extension notice shall be made within ten
				years from the date the last assessment in point of time is issued or within
				ten years of a prior extension.
(2)
				A lien will be released by the director when payment of the tax, penalty,
				interest and costs is made. The release shall be evidenced by a satisfaction of
				the tax liability filed by the director with the recorder and the proper entry
				of the satisfaction on the index of the notice of lien on file in the office of
				the recorder The satisfaction of the tax, penalty, interest and costs will be
				filed immediately only if payment is made by cash, cashier's check, or similar
				guarantee of funds.
(3) The
				director may charge off any account before the lien has lapsed if it meets one
				or more of the following criteria:
a. The
				taxpayer is deceased and there are no assets in the estate or there are no
				assets available for the payment of taxes under Iowa Code section
				633425..
b. The taxpayer is a defunct
				corporation.
c. The taxpayer is
				found not to have been properly notified by assessment notice of a tax due for
				a period outside the statute of limitations for assessment.
d. The taxpayer is retired because of age or
				total disability (see
				701-7312. (425)
				for definition) with income such that it would cause the taxpayer undue
				financial hardship if the department enforced collection of past due taxes. The
				director may require an income statement, net worth statement or other evidence
				to determine when collection of tax would be a hardship on a
				taxpayer.
e. The taxpayer has
				unpaid tax amounting to less than $50.
f. The taxpayer cannot be found, after
				diligent inquiry, and has no property upon which the lien can attach.
g. The taxpayer is insolvent with no
				property, real or personal, upon which the lien can attach.
A lien may be released by the director, as provided in
				  subrule 9.6(2), when an account is charged off under
"c, " "d, " "e, "
				  "f,"
or
"g"
above.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 9 - Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts › Rule 701-9.7 - Fees

Current through Register Vol. 47, No. 3, July 24, 2024
Any fee charged by the recorder for recording a lien or a
				  lien extension will be paid by the department, with the cost added to the
				  unpaid liability of the taxpayer.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
As used in the rules contained herein, the following
				  definitions apply unless the context otherwise requires:
(1)
"Department"
means the
				department of revenue.
(2)
"Director"
means the director of the department or authorized
				representative.
(3) "Taxes" means
				all taxes and charges arising under Title X of the Iowa Code, which include but
				are not limited to individual income, withholding, corporate income, franchise,
				sales, use, hotel/motel, railroad fuel, equipment car, replacement tax,
				statewide property tax, motor vehicle fuel, inheritance, estate and generation
				skipping transfer taxes and the environmental protection charge imposed upon
				petroleum diminution due and payable to the state of Iowa.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.3 - Interest on Refunds and Unpaid Tax

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Interest on refunds.
For those taxes on which interest accrues
				on refunds under Iowa Code sections
				422.25(3),
				422.28,
				450.94, and
				452A.65, interest shall accrue
				through the month in which the refund is mailed to the taxpayer and no further
				interest will accrue unless the department did not use the most current address
				as shown on the latest return or refund claim filed with the
				department.
(2)
Interest on
				unpaid tax.
Interest due on unpaid tax is not a penalty, but rather it
				is compensation to the government for the period the government was deprived of
				the use of money. Interest due cannot be waived except in accordance with the
				settlement authority described in Iowa Code sections
				421.5 and
				17A.10.
This rule is intended to implement Iowa Code sections
				  421.5,
				  422.25(3),
				  422.28,
				  423.47,
				  450.94 and
				  452A.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.5 - Improper Receipt of Credit, Refund, Exemption, Reimbursement, Rebate, or Other Payment or Benefit

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Erroneous application.
A person who makes an erroneous
				application for refund, credit, exemption, reimbursement, rebate, or other
				payment or benefit shall be liable for any overpayment received plus interest
				at the rate in effect under Iowa Code section
				421.7(2).
(2)
Willfully false or frivolous
				application.
A person who willfully makes a false or frivolous
				application or willfully submits any false information, document, or document
				containing false information in support of an application for refund, credit,
				exemption, reimbursement, rebate, or other payment or benefit with the intent
				to evade tax or with the intent to receive a refund, credit, exemption,
				reimbursement, rebate, or other payment or benefit to which the person is not
				entitled is guilty of a fraudulent practice and is liable for a penalty equal
				to 75 percent of the refund, credit, exemption, reimbursement, rebate, or other
				payment or benefit claimed. This penalty is not subject to waiver.
This rule is intended to implement Iowa Code section
				  421.27 as amended by
				  2021 Iowa Acts, Senate File 608.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.6 - Penalties

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Penalties applicable to all taxpayers.
A penalty shall be
				assessed upon tax due under the circumstances described in this subrule. The
				rates for penalties described in this rule are uniform for all tax types.
				Unless otherwise specified in this subrule, see rule
				701-10.7 (421) for waivers that
				may apply to these penalties.
a. For failure
				to timely file a return, there is a 5 percent penalty on the unpaid tax. This
				penalty, once imposed, will be assessed on all subsequent amounts found by the
				taxpayer or the department to be due for the tax period. This penalty is in
				addition to any other penalty provided by law.
b. For failure to timely pay the tax due on a
				return , there is a 5 percent penalty on the unpaid tax. This penalty is in
				addition to any other penalty provided by law.
c. For a deficiency of tax due found during
				an audit or examination, there is a 5 percent penalty on the unpaid tax. This
				penalty is in lieu of the penalty for failure to timely pay but is in addition
				to any other penalty provided by law.
d. For willful failure to file a return with
				the intent to evade tax or a filing requirement, or in the case of willfully
				filing a false return with the intent to evade tax, there is a 75 percent
				penalty. This penalty is in lieu of other penalties applicable under this rule.
				This penalty is not subject to waiver.
e. For failure to remit at least 90 percent
				of the tax due by the time an extension for further time to file a return is
				made, there is a 10 percent penalty on the unpaid tax.
f. For failure to remit payment of taxes in
				the form or manner required by the rules of the director, there is a 5 percent
				penalty on the amount of the payment remitted in the incorrect form or manner,
				not to exceed $500 per instance. This penalty shall be waived if the taxpayer
				was not notified of the requirement to remit tax payments electronically or if
				the incorrect electronic transmission of the payment was made before the
				taxpayer was notified of the requirement to remit tax payments
				electronically.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.8 - Tax Return Extension in Disaster Areas

Current through Register Vol. 47, No. 3, July 24, 2024
If a natural disaster is declared by the governor in any area
				  of the state, the director may extend for a period of up to one year the due
				  date for the filing of any tax return and may suspend any associated penalty or
				  interest that would accrue during that period of time for any affected taxpayer
				  whose principal residence or business is located in the covered area, if the
				  director determines it necessary for the efficient administration of the tax
				  laws of this state. The director will notify the public of any possible
				  extensions of tax filings as well as possible suspensions of penalty and
				  interest. Notification will be made through different means available to the
				  director including but not limited to press releases, media information, and
				  the department's website. Persons eligible for extension shall complete any
				  application or form if required by the department and satisfy any requirements
				  or conditions for the extension.
This rule is intended to implement Iowa Code section
				  421.17(30).
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.9 - Failure to File Penalty

Current through Register Vol. 47, No. 3, July 24, 2024
A penalty may be assessed for failure to file a return if a
				  taxpayer is subject to a return filing requirement. This penalty may be
				  assessed on any person required to file a return for any tax type administered
				  by the department. This penalty shall be assessed 90 days after the department
				  has issued a demand letter if a return has not been filed. This penalty will be
				  equal to $1,000 for each failure to file. This penalty is in addition to any
				  other penalty provided by law.
(1)
Demand letter.
a. The
				department may send a demand letter to a taxpayer at any time after the
				taxpayer has failed to file a return, as defined in Iowa Code section
				421.6, by
				the due date. Once this letter has been issued, the taxpayer has 90 days from
				the date on the letter to file all returns referenced in the letter or show
				proof that all returns referenced in the letter have already been filed before
				a penalty will be assessed.
b. The
				letter shall contain the following title and heading:
FAILURE TO FILE DEMAND LETTER
The Iowa Department of Revenue has determined you have not
				  filed one or more required returns. Under Iowa Code section
				  421.27(8),
				  failure to file your return(s) as described in this letter within 90 days of
				  the date of this letter will result in a $1,000 penalty for each return that is
				  not filed. Penalties under Iowa Code section
				  421.27(8)
				   are in addition to other penalties under
				  Iowa law.
c. The letter
				shall also contain the following:
(1) Date of
				demand letter.
(2) Tax period(s)
				involved.
(3) Return(s) to be
				filed.
(4) Date by which the
				return(s) must be filed to avoid incurring a penalty under Iowa Code section
				421.27(8).
(5) Total penalty under Iowa Code section
				421.27(8) that will be assessed if the return(s) are not filed within 90
				days.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.71 - Penalty and Enforcement Provisions

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Illegal use of dyed fuel.
a. The illegal use of dyed fuel in the supply
				tank of a motor vehicle shall result in a civil penalty assessed against the
				owner or operator of the motor vehicle as follows:
(1) A $500 penalty for the first
				violation.
(2) A $1,000 penalty for
				a second violation within three years of the first violation.
(3) A $2,000 penalty for third and subsequent
				violations within three years of the first violation.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.72 - Interest

Current through Register Vol. 47, No. 3, July 24, 2024
Interest, based on the tax due, shall be assessed against the
				  taxpayer for each month such tax remains unpaid. The interest shall accrue from
				  the date the return was required to be filed. Each fraction of a month shall be
				  considered a full month for the computation of interest. See rule
				  701-102. (421) for the
				  statutory interest rate commencing on or after January 1, 1982.
Refunds on reports or returns filed on or after July 1, 1997,
				  will accrue interest beginning on the first day of the second calendar month
				  following the date of payment or the date the return was filed or due to be
				  filed, whichever is later, at the rate in effect under Iowa Code section
				  4217., counting
				  each fraction of a month as an entire month. Claims for refund filed under Iowa
				  Code sections 452A. 17 and 452A.21 will accrue interest beginning with the
				  first day of the second calendar month following the date the refund claim is
				  received by the department. See rule
				  701-103.
				  (422,450,452A).
This rule is intended to implement Iowa Code section
				  452A65..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.77 - Interest

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Cigarettes.
There shall be assessed interest at the rate
				established by rule
				701-102. (421) from the
				due date of the tax to the date of payment counting each fraction of a month as
				an entire month. For the purpose of computing the due date of any unpaid tax, a
				FIFO inventory method shall be used for cigarettes and stamps. See rule
				701-106. (421) for
				examples of penalty and interest.
(2)
Tobacco.
The interest
				rate on delinquent tobacco tax is the rate established by rule
				701-102. (421) counting
				each fraction of a month as an entire month. If an assessment for taxes due is
				not allocated to any given month, the interest shall accrue from the date of
				assessment. See rule
				701-106. (421) for
				examples of penalty and interest.
This rule is intended to implement Iowa Code sections 453A.28
				  and 453A.46.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.79 - Request for Statutory Exception to Penalty

Current through Register Vol. 47, No. 3, July 24, 2024
Any taxpayer who believes there is a good reason to object
				  to any penalty imposed by the department for failure to timely file returns or
				  pay the tax may submit a request for exception seeking that the penalty be
				  waived. The request must be in the form of a letter or affidavit and must
				  contain all facts alleged by the taxpayer and a reason for why the taxpayer
				  qualifies for the exceptions. See rule
				  701-10.7 (421).
This rule is intended to implement Iowa Code sections
				  453A.31
				  and
				  453A.46.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.116 - Jeopardy Assessments

Current through Register Vol. 47, No. 3, July 24, 2024
A jeopardy assessment may be made where a return has been
				  filed and the director believes for any reason that assessment or collection of
				  the tax will be jeopardized by delay, or where a taxpayer fails to file a
				  return, whether or not formally called upon to file a return. In addition, all
				  assessments made pursuant to Iowa Code chapter 453B are jeopardy assessments.
				  The department is authorized to estimate the applicable tax base and the tax
				  upon the basis of available information, add penalty and interest, and demand
				  immediate payment.
A jeopardy assessment is due and payable when the notice of
				  the assessment is served upon the taxpayer Proceedings to enforce the payment
				  of the assessment by seizure or sale of any property of the taxpayer may be
				  instituted immediately.
This rule is intended to implement Iowa Code sections
				  42230. and
				  453B9..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.117 - Procedure for Posting Bond

Current through Register Vol. 47, No. 3, July 24, 2024
In the event a taxpayer seeks to post a bond in lieu of
				  summary collection of a jeopardy assessment, pending final determination of the
				  amount of tax legally due, an original and four copies of a separate written
				  bond application conspicuously titled "Jeopardy Assessment Bond Request" must
				  be filed with the clerk of the hearings section for the department. Thereafter,
				  if the taxpayer and the department agree on an appropriate bond, the clerk of
				  the hearings section for the department shall be notified and the bond shall be
				  approved by the clerk of the hearings section for the department.
If the clerk of the hearings section for the department has
				  not been notified that an agreement on the bond has been reached within ten
				  days after the date upon which the bond request was filed, the clerk of the
				  hearings section for the department shall transfer the file to the director who
				  shall promptly schedule a hearing on the bond request with written notice to be
				  given the taxpayer and the department at least ten days prior to the
				  hearing.
This rule is intended to implement Iowa Code chapter 17A as
				  amended by 1998 Iowa Acts, chapter 1202, and sections
				  42230. and
				  453B9..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.118 - Time Limits

Current through Register Vol. 47, No. 3, July 24, 2024
Bond requests may be made anytime after a timely protest to
				  the jeopardy assessment has been filed with the clerk of the hearings section
				  for the department, except that any bond request whereby the taxpayer seeks to
				  postpone a scheduled sale of assets seized by or on behalf of the department
				  must be filed with the clerk of the hearings section for the department no
				  later than ten days from the date on which notice of the sale was mailed to, or
				  otherwise served upon, the taxpayer Portions of an assessment which are
				  undisputed must be paid in full at the time a bond request is filed.
This rule is intended to implement Iowa Code chapter 17A as
				  amended by 1998 Iowa Acts, chapter 1202, and sections
				  42230. and
				  453B9..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.119 - Amount of Bond

Current through Register Vol. 47, No. 3, July 24, 2024
In the event no agreement on the bond is reached, bonds must
				  be posted in an amount to be determined by the director consistent with the
				  following:
(1) If property has been
				seized or a lien has been filed and the taxpayer seeks only to postpone the
				sale of property, pending final determination of the amount of tax legally due,
				the bond shall be in an amount equal to the expected depreciation loss, storage
				cost, insurance costs and any and all other costs associated with the distraint
				and storage of the property pending such final determination.
(2) If property has been seized or a lien has
				been filed and the taxpayer seeks to prevent the sale of property and to have
				the property returned for the taxpayer's own use, pending final determination
				of the amount of tax legally due, the bond shall be in an amount equal to the
				sale price the department can reasonably expect to realize on any property
				seized plus all costs related to the distraint and storage of the
				property.
(3) If a taxpayer seeks
				to prevent the department from seizing property or placing a lien upon
				property, pending final determination of the amount of tax legally due, the
				bond shall be in an amount equal to the total amount of the department's
				assessment including interest to the date of the bond.
Bonds may not be required in excess of double the amount of
				  the department's jeopardy assessment.
This rule is intended to implement Iowa Code chapter 17A as
				  amended by 1998 Iowa Acts, chapter 1202, and sections 422.30 and
				  453B.9.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.120 - Posting of Bond

Current through Register Vol. 47, No. 3, July 24, 2024
If the taxpayer fails to post the bond as agreed upon within
				  15 days from the date the bond is approved by the clerk of the hearings section
				  for the department, no bond will be allowed and the director shall dismiss the
				  bond request. If no agreement was reached and a bond order is issued by the
				  director, the taxpayer has ten days to post the bond. If the bond is not posted
				  within the ten-day period, the director shall dismiss the bond request.
This rule is intended to implement Iowa Code chapter 17A as
				  amended by 1998 Iowa Acts, chapter 1202, and sections
				  42230. and
				  453B9..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.121 - Order

Current through Register Vol. 47, No. 3, July 24, 2024
The director's order shall be in writing and shall include
				  findings of fact based solely on the evidence in the record and on matters
				  officially noticed in the record and shall include conclusions of law. The
				  findings of fact and conclusions of law shall be separately stated. Findings of
				  fact shall be prefaced by a concise and explicit statement of underlying facts
				  supporting the findings. Each conclusion of law shall be supported by cited
				  authority or by a reasoned opinion.
Orders will be issued within a reasonable time after
				  termination of the hearing. Parties shall be promptly notified of each order by
				  delivery to them of a copy of the order by personal service or by ordinary
				  mail.
This rule is intended to implement Iowa Code chapter 17A as
				  amended by 1998 Iowa Acts, chapter 1202, and sections
				  42230. and
				  453B9..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.122 - Director's Order

Current through Register Vol. 47, No. 3, July 24, 2024
The director's order constitutes the final order of the
				  department for purposes of judicial review. Parties shall be promptly notified
				  of the director's order by delivery to them of a copy of the order by personal
				  service or by ordinary mail.
This rule is intended to implement Iowa Code chapter 17A as
				  amended by 1998 Iowa Acts, chapter 1202, and sections
				  42230. and
				  453B9..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.123 - Type of Bond

Current through Register Vol. 47, No. 3, July 24, 2024
The bond shall be payable to the department for the use of
				  the state of Iowa and shall be conditioned upon the full payment of the tax,
				  penalty, interest, or fees that are found to be due which remain unpaid upon
				  the resolution of the contested case proceedings up to the amount of the bond.
				  Upon application of the taxpayer or the department, the director may, upon
				  hearing, fix a greater or lesser amount to reflect changed circumstances, but
				  only after ten days' prior notice is given to the department or the taxpayer as
				  the case may be.
A personal bond, without a surety, is only permitted if the
				  taxpayer posts with the clerk of the hearings section for the department, cash,
				  a cashier's check, a certificate of deposit, or other marketable securities
				  which are approved by the director with a readily ascertainable value which is
				  equal in value to the total amount of the bond required. If a surety bond is
				  posted, the surety on the bond may be either personal or corporate. The
				  provisions of Iowa Code chapter 636 relating to personal and corporate sureties
				  shall govern to the extent not inconsistent with the provisions of this
				  subrule.
This rule is intended to implement Iowa Code chapter 17A as
				  amended by 1998 Iowa Acts, chapter 1202, and sections
				  42230. and
				  453B9..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.124 - Form of Surety Bond

Current through Register Vol. 47, No. 3, July 24, 2024
The surety bond posted shall be in substantially the
				  following form:
BEFORE THE IOWA STATE DEPARTMENT OF REVENUE HOOVER STATE
				  OFFICE BUILDING DES MOINES, IOWA
IN THE MATTER OF
* *
(Taxpayer's Name, Address and * designate proceeding, e.g., *
				  income, sales, etc.) * *
SURETY BOND
DOCKET NO.
KNOW ALL PERSONS BY THESE
				  PRESENTS:
That we______
(taxpayer)
______as
				  principal, and______
(surety)
______, as surety, of the
				  county of_________________, and State of Iowa, are held and firmly bound unto
				  the Iowa Department of Revenue for the use of the State of Iowa, in the sum of
				  $_____________dollars, lawful money of the United States, for the payment of
				  which sum we jointly and severally bind ourselves, our heirs, devisees,
				  successors and assigns firmly by these presents. The condition of the foregoing
				  obligations are, that, whereas the above-named principal has protested an
				  assessment of tax, penalty, interest, or fees or any combination of them, made
				  by the Iowa Department of Revenue, now if the principal
				  __________________________shall promptly pay the amount of the assessed tax,
				  penalty, interest or fees found to be due upon the resolution of the contested
				  case proceedings, then this bond shall be void, otherwise to remain in full
				  force and effect.
Dated this_____________day
				  of________________________________,___________.
_______________
Principal
_______________
Surety
_______________
Surety
(corporate acknowledgment if surety is a corporation)
AFFIDAVIT OF PERSONAL SURETY
STATE OF IOWA)
ss
COUNTY OF)
I hereby swear or affirm that I am a resident of Iowa and am
				  worth beyond my debts the amount set opposite my signature below in the column
				  entitled, "Worth Beyond Debts," and that I have property in the State of Iowa,
				  liable to execution equal to the amount set opposite my signature in the column
				  entitled "Property in Iowa Liable to Execution."
Signature
Worth Beyond Debts
Property
						  in Iowa Liable to Execution
___________
$____________
$______________________
Surety (type name)
____________
$____________
$______________________
Surety (type name)
Subscribed and sworn to before me the undersigned Notary
				  Public this______________day of__________, ___________.
(Seal)
Notary Public in and for the State of Iowa
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.125 - Duration of the Bond

Current through Register Vol. 47, No. 3, July 24, 2024
The bond shall remain in full force and effect until the
				  conditions of the bond have been fulfilled or until the bond is otherwise
				  exonerated as provided by law. This rule is intended to implement Iowa Code
				  sections
				  42230. and
				  453B9..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 10 - Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments › Rule 701-10.126 - Exoneration of the Bond

Current through Register Vol. 47, No. 3, July 24, 2024
Upon conclusion of the contested case administrative
				  proceedings, the bond shall be exonerated by the director when any of the
				  following events occur: upon full payment of the tax, penalty, interest, costs
				  or fees found to be due; upon filing a bond for the purposes of judicial review
				  which bond is sufficient to secure the unpaid tax penalty, interest, costs and
				  fees; or if no additional tax, penalty, interest, costs or fees are found to be
				  due that have not been previously paid, upon entry of a final unappealable
				  order which resolves the underlying protest.
This rule is intended to implement Iowa Code chapter 17A as
				  amended by 1998 Iowa Acts, chapter 1202, and sections
				  42230. and
				  453B9..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 11 - Administration › Rule 701-11.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
When the word "department" appears in this chapter it means
				  the "Iowa Department of Revenue"; the word "director" means the "director of
				  revenue"; the word "tax" means the "tax upon retail sales or use of tangible
				  personal property or taxable services." This rule is intended to implement Iowa
				  Code sections
				  4223.
				  and
				  42268(1)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 11 - Administration › Rule 701-11.2 - Statute of Limitations

Current through Register Vol. 47, No. 3, July 24, 2024
On and after July 1, 1987, the period for the department's
				  examination and determination of the correct amount of tax is unlimited in the
				  following circumstances:
1. When a
				return has been filed, if the return was false or fraudulent and made with the
				intent to evade tax, or
2. If there
				has been a failure to file a return.
(1)
Varying periods of Limitation.
In all circumstances other than
				those described in the introductory paragraph of this rule, the department has
				the following limited amounts of time to examine a return, determine sales or
				use tax due, and give notice of assessment to the taxpayer:
a. For returns filed for quarterly periods
				beginning before January 1, 2000, five years.
b. For returns filed for quarterly periods
				beginning on or after January 1,2000, and before January I, 2001, four
				years.
c. For returns filed for
				quarterly periods beginning on or after January 1, 2001, three years.
For agreements entered into on and after July 1, 1992, the
				  applicable period of Limitation can be extended by the taxpayer's signing a
				  waiver on a form provided by the department.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 11 - Administration › Rule 701-11.3 - Credentials and Receipts

Current through Register Vol. 47, No. 3, July 24, 2024
Employees of the department have official credentials, and
				  the taxpayer should require proof of the identity of persons claiming to
				  represent the department. No charges shall be made nor gratuities of any kind
				  accepted by an employee of the department for assistance given in or out of the
				  office of the department.
All employees authorized to collect money are supplied with
				  official receipt forms. When cash is paid to an employee, the taxpayer should
				  require the employee to issue an official receipt. Such receipt shall show the
				  taxpayer's name, address and permit number; the purpose for the payment; and
				  the amount of the payment. The taxpayer should retain all receipts, and only
				  official receipts for payment will be recognized by the department.
This rule is intended to implement Iowa Code sections
				  42268(1).,
				  42271.
				  and
				  42323..