reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 22 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-22.3 - Duties of the Agency

Current through Register Vol. 47, No. 3, July 24, 2024
A public agency seeking the use of the central collections
				  unit shall have the following duties regarding the department and
				  debtors.
(1)
Notification to
				the department.
The public agency must provide a list of debtors to
				the department of revenue. This list must be in a format and type prescribed by
				the department and include information relevant to the identification of the
				debtor and the source and amount of the debt. The public agency shall terminate
				all collection activities once notification is given to the
				department.
(2)
Change in
				status of debt.
A public agency that has provided liability
				information to the department of revenue must notify the department immediately
				of any change in the status of a debt. This notification shall be made no later
				than ten calendar days from the occurrence of the change. Change in status may
				come from payment of the debt or liability, invalidation of the liability,
				alternate payment arrangements with the debtor, bankruptcy, or other
				factors.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 22 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-22.4 - Duties of the Agency

Current through Register Vol. 47, No. 3, July 24, 2024
The agency seeking the use of the centralized collection
				  system shall have the following duties regarding the department and
				  debtors.
(1)
Notification to
				the department.
The agencies must provide a list of debtors to the
				department of revenue. This list must be in a format and type prescribed by the
				department and include information relevant to the identification of the debtor
				and the source and amount of the debt. The agencies shall terminate all
				collection activities once notification is given to the department.
(2)
Change in status of
				debt.
A state agency which has provided liability information to the
				department of revenue must notify the department immediately of any change in
				the status of a debt. This notification shall be made no later than ten
				calendar days from the occurrence of the change. Change in status may come from
				payment of the debt or liability, invalidation of the liability, alternate
				payment arrangements with the debtor, bankruptcy, or other factors.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 22 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-22.5 - Duties of the Department-performance of Collection

Current through Register Vol. 47, No. 3, July 24, 2024
The department will develop procedures for administering the
				  collection program on an agency basis. Procedures may vary in order to achieve
				  the greatest efficiency in administering the collection program for each
				  agency.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 22 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-22.6 - Payment of Collected Amounts

Current through Register Vol. 47, No. 3, July 24, 2024
Payments of collected amounts shall be made by the department
				  monthly, but other arrangements can be made if agency requirements specify a
				  different time period. Payments will be made to the agency, to the general
				  fund, split between the two, or as required by the agency depending on the
				  circumstances of each agency.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 22 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-22.7 - Reimbursement for Collection of Liabilities

Current through Register Vol. 47, No. 3, July 24, 2024
Costs incurred by the department in administering the
				  collection program will be charged to the state agency requesting collection.
				  The costs will be charged to the agency or deducted from the gross proceeds
				  collected whichever the director determines is reasonable based on the
				  requesting agency's circumstances. Costs may include direct expenses such as
				  salaries, travel, telephone, supplies, equipment, and system modification and
				  development costs; or indirect costs such as space, security, or utility costs.
				  If the above-described procedure is prohibited by paramount state or federal
				  law, the director shall allow charges, deductions, or reimbursement in a manner
				  which conforms to the paramount law.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 22 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-22.8 - Confidentiality of Information

Current through Register Vol. 47, No. 3, July 24, 2024
Information shared between state agencies shall be deemed
				  confidential and shall be disclosed only to the extent that sufficient
				  information is given that is relevant to the identification of persons liable
				  to state agencies. The confidentiality provisions of Iowa Code sections
				  422.20 and
				  422.72 do not apply to tax
				  information contained in the centralized computer data bank. The information is
				  to be used for purpose of debt collection or license application or
				  renewal.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 22 - Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-22.9 - Subpoena of Records From Public or Private Utility Companies

Current through Register Vol. 47, No. 3, July 24, 2024
The director may, to the extent permissible by federal law,
				  subpoena certain records held by a public or private utility company with
				  respect to an individual who has a debt or obligation placed with the
				  centralized collection unit of the department. This authority may be used only
				  after reasonable efforts have been made by the centralized collection unit of
				  the department to locate the individual.
(1)
Definitions.
a.
"Public or private utility
				company"
means a public utility, cable, video, or satellite television
				company, cellular telephone company, or Internet service provider.
b.
"Reasonable efforts,"
for
				purposes of this rule, will be considered complete when the following
				procedures have been performed by the department:
(1) The department has received returned and
				undeliverable mail sent to the individual's most recent address known to the
				department; and
(2) The department
				has attempted to reach the individual at the listed telephone number and
				discovered that the telephone number is incorrect or the telephone has been
				disconnected.
c.
"Utility"
means the same as "public or private utility
				company" as defined in paragraph 151.9(1)
"a."
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 23 - Debt Collection and Selling of Property to Collect Delinquent Debts › Rule 701-23.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
"Delinquent debtor"
means an individual,
				  corporation, limited liability company, business trust, estate, trust,
				  partnership, or any other legal entity that owes a delinquent liability, or
				  unpaid taxes to the state or a liability that is collectible by the
				  state.
"Department"
means the Iowa department of
				  revenue.
"Director"
means the director of revenue or
				  the director's authorized representative.
"Property"
means any property, including but
				  not limited to real property, tangible property, and intangible property.
				  "Property" includes but is not limited to a homestead.
"State"
means the state of Iowa.
This rule is intended to implement Iowa Code sections
				  421.17 and
				  422.26 and chapters 626 and
				  642.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 23 - Debt Collection and Selling of Property to Collect Delinquent Debts › Rule 701-23.2 - Sale of Property

Current through Register Vol. 47, No. 3, July 24, 2024
Property may be seized and sold to satisfy unpaid taxes,
				  delinquent liabilities owed to the state, and liabilities collected by the
				  state. A homestead may be sold to satisfy delinquent taxes collected under Iowa
				  Code section 422.26 and any other similar
				  section, with the written authorization of the director. However, a homestead
				  will not be sold for collection of any other liability owed to or collected by
				  the state other than taxes unless specifically authorized by statute.
This rule is intended to implement Iowa Code sections
				  421.17 and
				  422.26 and chapters 626 and
				  642.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 23 - Debt Collection and Selling of Property to Collect Delinquent Debts › Rule 701-23.3 - Means of Sale

Current through Register Vol. 47, No. 3, July 24, 2024
The department shall, when the sale of property has been
				  approved by a person authorized by the director or when the director has
				  authorized in writing the sale of real property or a homestead to satisfy
				  unpaid taxes, delinquent liabilities owed to the state and liabilities
				  collected by the state, issue a distress warrant or obtain a writ of execution
				  directed to the county sheriff in the county where the property is located, or
				  by other means authorized by statute to satisfy delinquent liabilities owed to
				  the state and liabilities collected by the state, and proceed as authorized by
				  relevant provisions of the Iowa Code, including chapters 422, 626, and
				  642.
This rule is intended to implement Iowa Code sections
				  421.17 and
				  422.26 and Iowa Code chapters
				  626 and 642.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of this chapter, the following terms shall have
				  the same definitions as Iowa Code section
				  272D.1:
1. Certificate of noncompliance.
2. Liability.
3. License.
4. Licensee.
5. Licensing authority.
6. Obligor.
7. Person.
8. Unit.
9. Withdrawal of a certificate of
				noncompliance.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.2 - Notice to Person of Potential Sanction of License

Current through Register Vol. 47, No. 3, July 24, 2024
Before issuing a certificate of noncompliance, the unit must
				  send a notice to a person in accordance with Iowa Code section
				  272D.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.3 - Challenges

Current through Register Vol. 47, No. 3, July 24, 2024
A person may challenge the unit's issuance of a certificate
				  of noncompliance by requesting a conference. Upon receiving a timely written
				  request for a conference, the unit shall grant the person a stay of the
				  issuance of a certificate of noncompliance. The stay shall remain in effect
				  pending the decision of the unit under Iowa Code section
				  272D.6(1).
(1)
Conference.
The person
				may request a conference with the unit to challenge the unit's issuance of a
				certificate of noncompliance following the mailing of the notice of potential
				license sanction or at any time after a licensing authority serves notice of
				suspension, revocation, denial of issuance, or nonrenewal of a license. The
				request for a conference shall be made in writing to the unit. If the
				conference is requested pursuant to and after the unit's mailing of a notice of
				potential license sanction under rule
				701-24.2 (272D), the request
				must be received by the unit within 20 days following the mailing or service of
				that notice.
(2)
Notification.
The unit shall notify the person of the date,
				time, and location of the conference by regular mail, with the date of the
				conference to be no earlier than ten days following the unit's issuance of the
				notice of the conference. If the person fails to appear at the conference, the
				unit shall issue a certificate of noncompliance.
(3)
Location.
The conference
				will be conducted by telephone unless otherwise indicated in the written
				notification by the department.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.4 - Issuance of Certificate of Noncompliance

Current through Register Vol. 47, No. 3, July 24, 2024
(1) If the person
				fails to appear at the conference, the unit shall issue a certificate of
				noncompliance. If the person does not timely request a conference or pay the
				amount of liability owed within 20 days of the date the notice was postmarked,
				the unit shall issue a certificate of noncompliance.
(2) However, the unit will not issue a
				certificate of noncompliance if:
a. The unit
				finds a mistake in the identity of the person;
b. The unit finds a mistake in determining
				the amount of the liability;
c. The
				unit determines the amount of the liability is less than $1,000;
d. The obligor pays the amount due or enters
				into an acceptable payment plan; or
e. The unit finds additional time is required
				for the person to comply.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.5 - Written Agreements

Current through Register Vol. 47, No. 3, July 24, 2024
The obligor and the unit may enter into a written agreement
				  for payment of the liability owed pursuant to Iowa Code section
				  272D.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.6 - Decision of the Unit

Current through Register Vol. 47, No. 3, July 24, 2024
(1) If the unit
				mails a notice to a person and the person requests a conference, the unit shall
				issue a written decision if any of the conditions in Iowa Code section
				272D.6(1) exist.
(2) Mailing of
				decision. The unit shall send a copy of the written decision as described in
				Iowa Code section 272D.6(2).
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.7 - Certificate of Noncompliance to Licensing Authority

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The unit shall
				issue a certificate of noncompliance to any appropriate licensing authority as
				required by Iowa Code section
				272D.7.
(2) The suspension, revocation, or denial
				shall be effective no sooner than 30 days following the date of notice to the
				person.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.8 - Requirements of the Licensing Authority

Current through Register Vol. 47, No. 3, July 24, 2024
Licensing authorities shall observe the requirements and
				  procedures of Iowa Code section
				  272D.8.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.9 - District Court Hearing

Current through Register Vol. 47, No. 3, July 24, 2024
A person may file an application for review of the decision
				  by the unit or following issuance of notice by the licensing authority with the
				  district court as described in Iowa Code section
				  272D.9. Actions initiated by the
				  unit under this chapter shall not be subject to contested case proceedings or
				  further review pursuant to Iowa Code chapter 17A, and any resulting court
				  hearing shall be an original hearing before the district
				  court.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.10 - Decision of the Unit

Current through Register Vol. 47, No. 3, July 24, 2024
(1) If the unit
				mails a notice to a person and the person requests a conference, the unit shall
				issue a written decision if any of the following conditions exist:
a. The person fails to appear at a scheduled
				conference.
b. A conference is held
				and the unit makes a decision based upon that conference.
c. The obligor fails to comply with a written
				agreement entered into by the obligor and the unit.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.11 - Withdrawal of Certificate of Noncompliance

Current through Register Vol. 47, No. 3, July 24, 2024
Once it has issued a certificate of noncompliance, the unit
				  shall issue a withdrawal of the certificate of noncompliance only if any of the
				  following applies:
1. The unit or the
				court finds a mistake in the identity of the person;
2. The unit or the court finds a mistake in
				the amount owed;
3. The obligor
				enters into a written agreement with the unit to pay the liability owed, the
				obligor complies with an existing written agreement, or the obligor pays the
				total amount of liability owed; or
4. The unit finds that a hardship exists,
				such as catastrophic illness or state or federally declared
				disasters.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.12 - Certificate of Noncompliance to Licensing Authority

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The unit shall issue a certificate of
				noncompliance to any appropriate licensing authority. The certificate of
				noncompliance shall contain the person's name and social security number and
				shall request that the licensing authority do the following:
a. Initiate its procedures to revoke or
				suspend the person's license or to deny the issuance or renewal of a license;
				and
b. Provide to the person notice
				of intent to suspend, revoke, deny issuance, or deny renewal of a license,
				including the effective date of the action.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.13 - Requirements of the Licensing Authority

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Records.
A licensing
				authority shall collect and maintain records of its licensees. The records
				shall be made available to the unit so that the unit may match to the records
				the names of persons with any liabilities placed with the unit for collections.
				The records must be submitted in an electronic format and updated on a periodic
				basis and must include, at a minimum, the following:
a. The licensee's first and last
				names.
b. The licensee's current
				known address.
c. The licensee's
				social security number.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 24 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-24.14 - District Court Hearing

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of this rule, "notice of intent" means a
				  licensing agency's notice to a person of its intent to suspend, revoke, or deny
				  renewal or issuance of a license under the provisions of 2008 Iowa Acts, Senate
				  File 2428, sections 7 to 15.
(1)
Actions that may be reviewed.
A person may file an application
				for review with the district court following:
a. The issuance of a written decision and
				certificate of noncompliance by the unit; or
b. The provision of a notice of intent by a
				licensing authority.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 25 - Challenges to Administrative Levies › Rule 701-25.2 - Challenges to Administrative Levies

Current through Register Vol. 47, No. 3, July 24, 2024
A challenge to an administrative levy against an account can
				  only be made by an obligor or a person named on the account. Challenges may be
				  submitted to the department via the manner described on the challenge notice
				  furnished to the obligor by the department pursuant to Iowa Code section
				  421.17A(3)  or
				  421.17B(3).
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 25 - Challenges to Administrative Levies › Rule 701-25.3 - Challenge Procedure

Current through Register Vol. 47, No. 3, July 24, 2024
A challenge to an administrative levy will be reviewed by the
				  central collections unit of the department. This review is not subject to the
				  provisions of Iowa Code chapter 17A.
(1) Upon receipt of a timely challenge, the
				central collections unit of the department will review the obligor's account
				and contact the obligor. If the central collections unit of the department
				declines to release the levy, a telephone hearing will be scheduled.
(2) When a telephone hearing is scheduled,
				the central collections unit of the department will send a notice to the
				obligor containing the hearing time.
(3) The central collections unit will issue a
				decision in writing.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 25 - Challenges to Administrative Levies › Rule 701-25.4 - Form and Time of Challenge

Current through Register Vol. 47, No. 3, July 24, 2024
The obligor or an account holder of interest must submit a
				  written challenge to an administrative levy within ten days of the date of the
				  notice. Challenges must be submitted to the department in the manner described
				  on the notice furnished by the department to the obligor or account holder of
				  interest.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 25 - Challenges to Administrative Levies › Rule 701-25.5 - Issues That May Be Raised

Current through Register Vol. 47, No. 3, July 24, 2024
The issues raised by the challenging party, which are limited
				  to a mistake of fact, may include but are not limited to:
1. The challenging party has the same name as
				the obligor but is not the obligor.
2. The challenging party does not have an
				interest in the account that is being seized.
3. The amount listed in the notice to the
				obligor is greater than the amount actually owed.
4. In cases of non-tax debt, exemptions
				claimed by the debtor under state or federal law.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 25 - Challenges to Administrative Levies › Rule 701-25.6 - Review of Challenge

Current through Register Vol. 47, No. 3, July 24, 2024
Review of a challenge to an administrative levy shall be
				  conducted by the facility within ten days of receipt of the written challenge.
				  If the challenging party is not available for the review on the scheduled date,
				  the review shall take place without the challenging party being present.
				  Information in favor of the challenging party shall be considered by the
				  facility in the review. The facility may utilize additional information if
				  available. Only a mistake of fact, including but not limited to, a mistake of
				  identity of the obligor or a mistake in the amount owed to or being collected
				  by the state shall be considered as a reason to dismiss or modify the
				  action.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 25 - Challenges to Administrative Levies › Rule 701-25.7 - Actions Where There Is a Mistake of Fact

Current through Register Vol. 47, No. 3, July 24, 2024
Actions to be taken if the facility determines that a mistake
				  of fact has occurred:
1. If a mistake
				of identity has occurred or the obligor does not have a delinquent or accrued
				amount owed to or being collected by the state, the facility shall notify the
				financial institution that the administrative levy has been released. The
				facility shall provide the obligor with a copy of the notice by regular
				mail.
2. If the delinquent or
				accrued amount owed to or being collected by the state is less than the amount
				indicated in the notice of administrative levy, the facility shall provide a
				notice to the financial institution of the revised amount, with a copy of the
				original notice, and issue a notice to the obligor by regular mail. Upon
				written receipt of the notice from the facility, the financial institution
				shall release funds in excess of the revised amount and forward the revised
				amount to the facility pursuant to the administrative levy.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 25 - Challenges to Administrative Levies › Rule 701-25.8 - Action if There Is Not a Mistake of Fact

Current through Register Vol. 47, No. 3, July 24, 2024
If the facility finds that no mistake of fact has occurred,
				  the facility shall provide notice to that effect to the challenging party by
				  regular mail and notify the financial institution to forward the moneys
				  pursuant to the administrative levy.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 25 - Challenges to Administrative Levies › Rule 701-25.16 - List for Publication

Current through Register Vol. 47, No. 3, July 24, 2024
The director may compile and make available for publication a
				  list of names, with last-known addresses and amounts of indebtedness owed to or
				  being collected by the state if the indebtedness is subject to the centralized
				  debt collection procedure established in Iowa Code subsection
				  421.17(34). The
				  director shall determine when to compile the list, but shall not be required to
				  do so.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 25 - Challenges to Administrative Levies › Rule 701-25.17 - Names to Be Published

Current through Register Vol. 47, No. 3, July 24, 2024
Names selected for release for publication shall be based on
				  the records of the facility. The director may not include the names of persons
				  who owe less than $100 or the threshold amounts determined by the director. The
				  threshold amounts may vary by the debt types being collected by the central
				  collection facility. The director may withhold names from publication if in the
				  director's opinion publication would not assist in the collection of the
				  debt.
The director will not release for publication names of
				  parties who have made arrangements with the facility to pay the outstanding
				  debt and are current in liquidating the debt based on the arrangements
				  made.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 25 - Challenges to Administrative Levies › Rule 701-25.18 - Release of Information

Current through Register Vol. 47, No. 3, July 24, 2024
The director may release the information, as the director
				  deems necessary, as follows:
1. The
				director will issue a press release to the daily and weekly newspapers
				describing the manner in which a copy of the list of names for publication may
				be obtained. The director will make the list available in an electronic medium
				of the director's choice.
2. The
				director will release to credit reporting agencies the names selected for
				release for publication upon request. The names are to be released in the same
				electronic medium as the names are released to the press.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 26 - Setoff of Qualifying Debts Owed to Public Agencies › Rule 701-26.1 - Minimum Qualifying Debt Amounts Accepted

Current through Register Vol. 47, No. 3, July 24, 2024
Before a qualifying debt may be submitted by a public agency
				  to the setoff program, the amount of the qualifying debt must be $50 or more.
				  The minimum amount is the total of all qualifying debt(s) owed to one public
				  agency by one obligor.
This rule is intended to implement Iowa Code section
				  421.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 26 - Setoff of Qualifying Debts Owed to Public Agencies › Rule 701-26.2 - Minimum Setoff Amount

Current through Register Vol. 47, No. 3, July 24, 2024
If the balance of a qualifying debt, according to the records
				  of the department, reaches an amount that is less than $50, the debt will be
				  removed from the setoff program. The minimum amount is the total of all
				  qualifying debt(s) owed to one public agency by one obligor.
This rule is intended to implement Iowa Code section
				  421.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 26 - Setoff of Qualifying Debts Owed to Public Agencies › Rule 701-26.3 - Memorandum of Understanding Required

Current through Register Vol. 47, No. 3, July 24, 2024
Before a public agency may submit qualifying debt to the
				  department for setoff, that public agency shall enter into a memorandum of
				  understanding with the department. The department will reject any debts
				  submitted by a public agency prior to the effective date of the memorandum of
				  understanding. Prior to entering into a memorandum of understanding with the
				  department, the public agency shall provide any relevant information required
				  by the department.
This rule is intended to implement Iowa Code section
				  421.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 26 - Setoff of Qualifying Debts Owed to Public Agencies › Rule 701-26.4 - Certification to the Department

Current through Register Vol. 47, No. 3, July 24, 2024
(1) At the time a
				qualifying debt is submitted to the department for setoff, the public agency
				must certify to the department the information required by Iowa Code section
				421.65(2)
"a,"
the amount of each obligor's liability to the public
				agency, the date the debt became qualifying debt, that all liabilities
				submitted constitute qualifying debt, and any other relevant information
				required by the department.
(2) In
				the event that there are existing liabilities in the setoff program when the
				public agency submits new qualifying debt for setoff, the public agency shall
				certify, as described in subrule 26.4(1), all qualifying debt placed in the
				setoff program, including qualifying debt that was previously placed in the
				setoff program. Qualifying debt that is not certified in the manner required by
				the department may be removed from the setoff program.
This rule is intended to implement Iowa Code section
				  421.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 26 - Setoff of Qualifying Debts Owed to Public Agencies › Rule 701-26.5 - Notification of Change in Status of Debt

Current through Register Vol. 47, No. 3, July 24, 2024
Each public agency that has submitted a qualifying debt for
				  participation in the setoff program shall timely notify the department of any
				  change in the status of the public agency's individual debts submitted to the
				  setoff program. This notification shall be made at the time described in the
				  memorandum of understanding. A change in status may come from invalidation of
				  the liability, reduction of the liability, receipt of notice of bankruptcy, or
				  other factors.
This rule is intended to implement Iowa Code section
				  421.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 26 - Setoff of Qualifying Debts Owed to Public Agencies › Rule 701-26.6 - Multiple Claims-priority of Payment

Current through Register Vol. 47, No. 3, July 24, 2024
In the case of multiple claims to public payments, priority
				  shall be determined pursuant to the priority provisions found in Iowa Code
				  section 421.65(4).
				  Among claims entitled to the same priority pursuant to the priority provisions
				  found in Iowa Code section
				  421.65(4),
				  priority shall be determined by the date the debt became a qualifying debt,
				  with higher priority assigned to liabilities that first became qualifying debt.
				  If multiple claims entitled to the same priority became qualifying debt on the
				  same day, priority shall be determined by the date and time that the liability
				  was first submitted to the department for setoff, with higher priority assigned
				  to liabilities first submitted.
This rule is intended to implement Iowa Code section
				  421.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 26 - Setoff of Qualifying Debts Owed to Public Agencies › Rule 701-26.7 - Challenges

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Challenges may
				be submitted to the department via the manner described on the challenge notice
				furnished to the obligor by the department pursuant to Iowa Code section
				421.65(2)
"e."
Challenges shall be submitted within 15 days of the date
				of the notice. Challenges may be initiated only by an obligor.
(2) Upon receipt of a challenge, the
				department will contact the obligor to schedule a review conference.
(3) The department shall notify the public
				agency of the challenge. The public agency shall provide the department with
				any relevant information that the department requests for the
				challenge.
(4) The public agency
				shall hold the setoff funds until final disposition of the challenge.
(5) During the review conference, the
				department will review the information. After the review conference, the
				department will issue a determination based on the preponderance of the
				available information.
(6)
				Successful challenges. The department shall notify a public agency of a
				successful challenge. At the direction of the department, the public agency
				shall refund all or a portion of the setoff amount to the obligor or return all
				or a portion of the setoff amount to the department. The public agency must
				adhere to the department's determination and has no appeal opportunity. In the
				event of a successful challenge, the department shall retain the fee paid by
				the public agency for use of the setoff program.
(7) Unsuccessful challenges. The department
				shall notify a public agency of an unsuccessful challenge.
(8) In the event of an unsuccessful setoff
				challenge, an obligor may file an action in district court as described in Iowa
				Code section 421.65(3)
"f."
The defendant shall be the public
				agency with an additional copy of such petition to be served upon the office of
				the attorney general. Neither the department nor any department officials or
				employees shall be named as parties in such a district court action. The public
				agency shall be responsible for any defense and costs.
(9) The date and time of filing a challenge
				shall be computed in accordance with rule
				701-7.4 (17A).
This rule is intended to implement Iowa Code section
				  421.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 26 - Setoff of Qualifying Debts Owed to Public Agencies › Rule 701-26.8 - Requests for Division of a Public Payment Subject to Setoff

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Requests for
				division of a public payment subject to setoff may be submitted to the
				department via the manner described on the challenge notice furnished to the
				obligor by the department pursuant to Iowa Code section
				421.65(2)
"e."
Requests for division shall be submitted within 15 days
				of the date of the notice. Requests for division may be made only by an obligor
				or co-payee of the public payment.
(2) The obligor or co-payee requesting the
				division of a payment must submit to the department their full name and social
				security number or similar identifying information for an obligor or co-payee
				who does not have a social security number.
(3) The department shall notify a public
				agency of a successful request for division. At the direction of the
				department, the public agency shall divide a jointly or commonly owned right to
				payment and refund the applicable setoff amount in the manner determined by the
				department. The department may determine that it should refund the setoff
				amount to the obligor or co-payee on behalf of the public agency if the
				department determines, in its sole discretion, that the public agency is unable
				to make the payment or the requirement to make the payment would cause the
				public agency significant hardship. If the department determines that it should
				refund the setoff amount, the public agency must return the setoff funds to the
				department immediately after receiving notice from the department. The public
				agency must adhere to the department's determination and has no appeal
				opportunity. In the event of a successful request for division, the department
				shall retain the fee paid by the public agency for use of the setoff
				program.
(4) Any jointly or
				commonly owned right to payment is rebuttably presumed to be owned in equal
				portions by its joint or common owners.
(5) The date and time of filing a request for
				division shall be computed in accordance with rule
				701-7.4 (17A).
This rule is intended to implement Iowa Code section
				  421.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 26 - Setoff of Qualifying Debts Owed to Public Agencies › Rule 701-26.9 - Transition Period

Current through Register Vol. 47, No. 3, July 24, 2024
Any setoff for which the public payment is made available to
				  the public agency prior to the effective date of Iowa Code section
				  421.65 shall be governed by the
				  statute, rules, and procedures related to Iowa Code section
				  8A.504, even if such procedures
				  continue after the effective date of Iowa Code section
				  421.65.
This rule is intended to implement Iowa Code section
				  421.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 26 - Setoff of Qualifying Debts Owed to Public Agencies › Rule 701-26.10 - Fees

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A fee of $7
				shall be paid by participating public agencies to the department for each
				setoff. The public agency shall be charged the fee each time a public payment
				is set off and applied to the public agency's qualifying debt. The fee shall be
				taken by the department out of the setoff funds before the department transfers
				such funds to the public agency.
(2) The fee shall not be collected by the
				public agency via the setoff program unless it is a qualifying debt as defined
				in Iowa Code section 421.65(1)
"d."
(3) The department shall retain the fee
				regardless of the outcome of any challenge or requests for division of public
				payments.
(4) Examples.
Example 1: Setoff fee is not qualified debt: Debtor A owes
				  $100 of qualified debt to Public Agency Z and $200 of qualified debt to Public
				  Agency Y. Public Agency Z submits $100 to the setoff program, and Public Agency
				  Y submits $207 to the setoff program ($200 of qualified debt and $7 for the
				  setoff fee). The department would accept the placement from Public Agency Z and
				  would try to match public payments for setoff. The department would reject the
				  placement from Public Agency Y and not match it with public payments.
				  Additionally, the department would grant any challenges for setoff fees that
				  were rolled up and resubmitted to the setoff program.
Example 2: Setoff fee is not refundable: Debtor A
				  successfully challenges a setoff placed by Public Agency Z for $100. Public
				  Agency Z will return $100 to Debtor A. The department will not return the fee
				  to Public Agency Z.
Example 3: Setoff fee is credited against qualified debt:
				  Debtor A owes $100 of qualified debt to Public Agency Z. Public Agency Z
				  submits $100 to the setoff program. The setoff program matches a $50 public
				  payment with Debtor A. The department will distribute $43 to Public Agency Z
				  and keep $7 for the setoff fee, and Debtor A will have a remaining balance of
				  $50.
Example 4: Setoff fee is taken per distribution:
Public Agency Z places $100 for Debtor A. The setoff program
				  matches one public payment. The department would take one setoff fee when it
				  distributes the funds to Public Agency Z.
Public Agency Z places $100 for Debtor A. The setoff program
				  matches two public payments from two different sources. The department would
				  take two setoff fees when it distributes the funds to Public Agency Z.
Public Agency Z places $100 for Debtor A and $100 for Debtor
				  B. The setoff program matches one public payment for Debtor A and one public
				  payment for Debtor B. The department would take two setoff fees when it
				  distributes the funds to Public Agency Z.
This rule is intended to implement Iowa Code section
				  421.65.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 27 - Subpoena of Records From Utility Companies and Publication of Names of Debtors › Rule 701-27.1 - Subpoena of Records From Public or Private Utility Company

Current through Register Vol. 47, No. 3, July 24, 2024
The director may subpoena records of a public or private
				  utility company to the extent permitted by Iowa Code section
				  421.17(32).
(1)
Definitions.
"Reasonable efforts,"
for purposes of Iowa
				  Code section 421.17(32),
				  will be considered complete when the department has attempted to reach the
				  individual using the individual's last-known address as determined pursuant to
				  701-subrule 7.33(2).
"Utility"
means the same as "public or
				  private utility company" as defined in Iowa Code section
				  421.17(32)
"f."
(2)
Procedure for issuing a subpoena; data transfer.
a. The department shall submit the subpoena
				to the utility's designated recipient on or before the date a secure data file
				is submitted for processing. The subpoena will include the director's authority
				to make the request, the name of the file submitted for processing, the
				information to be provided for each individual, the expected response date, and
				the department's contact information. The subpoena must be signed by the
				director. The data file provided to the utility by the department will include
				social security numbers, names, and last-known addresses in the mutually
				agreed-upon format.
b. Within 30
				days of receiving the department's data file, the utility will process and
				return the data file to the department.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 27 - Subpoena of Records From Utility Companies and Publication of Names of Debtors › Rule 701-27.2 - List for Publication

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The director may
				compile and make available for publication a list of names, with last-known
				addresses and amounts of indebtedness owed to or being collected by the state
				if the indebtedness is subject to the centralized debt collection procedure
				established in Iowa Code section
				421.17(27)  and
				421.17(34). The
				director may determine when to compile the list.
(2) Names selected for release for
				publication shall be based on the records of the central collections unit. The
				director will not include the names of persons who owe less than $100 or the
				threshold amounts determined by the director. The threshold amounts may vary by
				the debt types being collected by the central collections unit. The director
				may withhold names from publication if, in the director's opinion, publication
				would not assist in the collection of the debt.
(3) The director will not release for
				publication names of persons who have entered into a payment agreement with the
				central collections unit to pay the outstanding debt and are current in
				liquidating the debt based on the payment agreement. Upon entering a payment
				agreement with the central collections unit, the name of the party will be
				removed from publication within 60 days if the person is current in paying on
				the payment plan. This rule does not prevent the department from disclosing
				information under a provision of law other than Iowa Code section
				421.17(27)
"i."
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 27 - Subpoena of Records From Utility Companies and Publication of Names of Debtors › Rule 701-27.3 - Release of Information

Current through Register Vol. 47, No. 3, July 24, 2024
The director may release the information, as the director
				  deems necessary, as follows:
1. The
				director may issue an announcement describing the manner in which a copy of the
				list of names for publication may be obtained. The director will make the list
				available in an electronic medium of the director's choice.
2. The director may release to credit
				reporting agencies the names selected for release for publication upon request.
				The names are to be released in the same electronic medium as the names are
				released for publication.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 31 - Receipts Subject to Use Tax › Rule 701-31.1 - Transactions Consummated Outside This State

Current through Register Vol. 47, No. 3, July 24, 2024
The Iowa use tax law is cornplementary to the Iowa sales tax
				  law. The general rule is that when a transaction would be subject to Iowa sales
				  tax if consummated in Iowa, such transaction, although consummated outside the
				  state of Iowa but involving tangible personal property sold for use in Iowa and
				  so used in Iowa, is subject to Iowa use tax. Also, when a transaction involving
				  taxable services is subject to Iowa sales tax if rendered, furnished or
				  performed in Iowa, such transaction, although consummated outside the state of
				  Iowa but the product or result of such service is used in Iowa, is subject to
				  Iowa use tax.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 31 - Receipts Subject to Use Tax › Rule 701-31.2 - Goods Corning Into This State

Current through Register Vol. 47, No. 3, July 24, 2024
When tangible personal property is purchased outside the
				  state of Iowa for use or consumption in this state, such sale shall be subject
				  to use tax. Such sale is taxable regardless of the fact that the purchaser's
				  order may specify that the goods are to be manufactured or procured by the
				  seller at a point of origin outside the state, and the seller is required to
				  report all such transactions and collect and remit to this state use tax on all
				  taxable purchases.