reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 9 - Field Services › Rule 685-9.1 - Objective

Current through Register Vol. 47, No. 3, July 24, 2024
OSA continues to expand and develop programs for the public.
				This is achieved by providing assistance to local and regional groups or
				individuals throughout the state in the areas of lectures, general assistance
				on public and private projects as they relate to this agency's mission,
				curation of artifacts and programs of assistance for public schools. In all
				cases, requests are granted if appropriate resources are available.
(1) Requests for these services are made in
			 writing and are considered in the order in which they are received.
(2) Trips in a specific area of the state may
			 be delayed until additional appointments in the area can be arranged.
This rule is intended to implement Iowa Code section
				263B.2.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 10 - Liaison With the Department of Anthropology › Rule 685-10.1 - Definition

Current through Register Vol. 47, No. 3, July 24, 2024
By statute the state board of regents shall appoint a state
				archaeologist, who shall be a member of the department of anthropology of the
				State University of Iowa. Midwestern archaeological programs of the department
				of anthropology and the OSA are coordinated through the cooperative efforts of
				the state archaeologist and the faculty of the department of anthropology. Such
				programs include, but are not limited to, field, laboratory, and research
				projects. As a faculty member, the state archaeologist is also involved in
				routine interaction with the anthropology faculty on departmental
				business.
(1) In order to facilitate
			 cooperative efforts with the department of anthropology, professors and
			 students under their sponsorship will be granted as free, direct and complete
			 access to the repository and documents collection as OSA staff time will
			 permit. Research projects involving tests which will modify or physically
			 damage specimens in the repository must be cleared with the director.
(2) OSA staff will cooperate fully with
			 researchers, aiding with the location of materials needed. Work areas will be
			 provided for reasonable lengths of time. All publications or reports resulting
			 in full or in part from the use of OSA collections and facilities shall include
			 an appropriate acknowledgment. One print and one electronic copy of all such
			 publications or reports shall be sent to OSA for inclusion in the documents
			 collection.
This rule is intended to implement Iowa Code section
				263B.1.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 11 - Ancient Human Skeletal Remains › Rule 685-11.1 - Procedures

Current through Register Vol. 47, No. 3, July 24, 2024
OSA is the appropriate agency to contact regarding the
				discovery of human physical remains or suspected human physical remains
				believed to be over 150 years in age. OSA should be notified of the location of
				areas believed to represent ancient burial grounds. The director has the
				authority to deny permission to disinter human physical remains from aboriginal
				ossuaries, grave sites, cemeteries or any other archaeological deposit
				determined to have state and national significance from the standpoint of
				history or science.
(1) A site will be
			 judged significant if it has been demonstrated by archaeological investigation,
			 including but not limited to excavation and analysis appropriate to the
			 context, that it possesses one or more of the qualities listed below:
a. Substantial information bearing on the
			 biology of past populations.
b.
			 Substantial information bearing on the technology, society or ideology of past
			 populations.
c. Potential for
			 public interpretation of past lifeways.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 12 - Iowa Archaeological Site File › Rule 685-12.1 - Definition

Current through Register Vol. 47, No. 3, July 24, 2024
Pursuant to the statutory responsibilities of locating and
				recovering archaeological and paleontological remains, OSA maintains the Iowa
				Archaeological Site File in digital and paper formats. OSA is the appropriate
				agency for the public or other agencies to contact to report sites or to
				receive information concerning known sites in the inventory. OSA assigns all
				official site numbers following written guidelines which are available from OSA
				upon request.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 12 - Iowa Archaeological Site File › Rule 685-12.2 - The Iowa Archaeological Site File

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The official site numbers used in the
			 Iowa Archaeological Site File conform to the Smithsonian trinomial system which
			 incorporates state and county designations coded with sequentially numbered
			 sites within each county.
(2)
			 Numbers are assigned on an individual basis as needed. Individuals, firms, and
			 agencies that are assigned site numbers must submit site data for the assigned
			 numbers within six months of the date assigned.
(3) If an individual, firm, or agency fails
			 to submit site data within the period allowed, the numbers may be renewed or
			 revoked depending upon the circumstances. OSA may revoke site number assignment
			 privileges to any individual, firm, or agency that consistently fails to submit
			 data for its assigned site numbers.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 12 - Iowa Archaeological Site File › Rule 685-12.3 - Iowa Site Database

Current through Register Vol. 47, No. 3, July 24, 2024
Specific locational and descriptive information on each
				reported site is recorded in the Iowa Archaeological Site File database in a
				data format developed by OSA. The electronically digitized, mapped location of
				each reported site is part of the Iowa Archaeological Site File database.
				Information explaining the process of reporting site information is available
				from OSA upon request.
(1) OSA shall
			 develop and maintain a system for Internet access to the Iowa Archaeological
			 Site File database. Information about access to the system is available from
			 OSA on request.
(2) The Internet
			 system is updated on a regular basis as new site information is added to the
			 Iowa Archaeological Site File.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 14 - Confidentiality of Archaeological Site Information › Rule 685-14.1 - Objective

Current through Register Vol. 47, No. 3, July 24, 2024
Pursuant to Iowa Code section
				263B.10,
				specific locational information on archaeological resources and sites is
				confidential unless approved for disclosure. This is intended to provide such
				resources and sites protection from unreasonable risk of damage or loss. The
				state archaeologist is the appropriate authority to approve disclosure of
				information on the location of archaeological resources and
				sites.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 14 - Confidentiality of Archaeological Site Information › Rule 685-14.2 - Definition

Current through Register Vol. 47, No. 3, July 24, 2024
"Qualified archaeologist" means an individual who has:
1. A graduate degree in archaeology,
			 anthropology, or a closely related field of equivalent specialized training in
			 archaeological research, administration, or management,
2. At least one year of full-time
			 professional experience,
3. At
			 least four months of supervised field and analytic experience in general North
			 American archaeology, and
4. A
			 demonstrated ability to carry research to completion.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 14 - Confidentiality of Archaeological Site Information › Rule 685-14.3 - Iowa Archaeological Site File

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Upon request, OSA will make the Iowa
			 Archaeological Site File including site location maps available to the
			 following individuals for inspection and copying:
a. Members of the Association of Iowa
			 Archaeologists;
b. Members of the
			 Register of Professional Archaeologists;
c. Qualified archaeologists;
d. OSA staff;
e. Students or researchers under the
			 supervision of a person meeting any of the above criteria;
f.Amateur archaeologists, at the discretion
			 of the state archaeologist;
g.
			 Other persons if OSA determines that disclosure will not result in unreasonable
			 risk of damage to or loss of the resource or site.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 15 - Public Records and Fair Information Practices › Rule 685-15.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
As used in this chapter:
"Agency"
means the office of state
				archaeologist (OSA).
"Confidential record"
means a record which is
				not available as a matter of right for examination and copying by members of
				the public under applicable provisions of law. Confidential records include
				records or information contained in records that the agency is prohibited by
				law from making available for examination by members of the public and records
				or information contained in records that are specified as confidential by Iowa
				Code section
				22.7, Iowa Code
				section
				263B.10,
				or other provision of law, but that may be disclosed upon order of a court, the
				lawful custodian of the record, or by another person duly authorized to release
				the record.
"Custodian"
means the state archaeologist or a
				person lawfully delegated authority by the state archaeologist to act for the
				agency in implementing Iowa Code chapter 22.
"Open record"
means a record other than a
				confidential record.
"Personally identifiable information "
means
				information about or pertaining to an individual in a record which identifies
				the individual and which is contained in a record system.
"Record"
means the whole or a part of a
				"public record" as defined in Iowa Code section
				22.1.
"Record system "
means any group of records
				under the control of the agency from which a record may be retrieved by a
				personal identifier such as the name of an individual, number, symbol, or other
				unique retriever assigned to an individual.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 15 - Public Records and Fair Information Practices › Rule 685-15.3 - Consent to Disclosure by the Subject of a Confidential Record

Current through Register Vol. 47, No. 3, July 24, 2024
To the extent permitted by any applicable provision of law, a
				person who is the subject of a confidential record may have a copy of the
				portion of that record concerning the subject disclosed to a third party. A
				request for such a disclosure must be in writing and must identify the
				particular record or records that may be disclosed and the particular person or
				class of persons to whom the record may be disclosed (and, where applicable,
				the time period during which the record may be disclosed). The person who is
				the subject of the record and, where applicable, the person to whom the record
				is to be disclosed may be required to provide proof of identity. (Additional
				requirements may be necessary for special classes of records.) Appearance of
				counsel on behalf of a person who is the subject of a confidential record is
				deemed to constitute consent for the agency to disclose records about that
				person to the person's attorney.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 15 - Public Records and Fair Information Practices › Rule 685-15.4 - Disclosures Without the Consent of the Subject

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Open records are routinely disclosed
			 without the consent of the subject.
(2) To the extent allowed by law, disclosure
			 of confidential records or exempt records may occur without the consent of the
			 subject. Without limiting the custodian's discretion to disclose records
			 pursuant to Iowa Code section
			 22.7 and applicable
			 law, the following are nonexhaustive examples of instances where disclosure, if
			 lawful, can generally occur without notice to the subject:
a. For a routine use as defined in rule
			 685-15.5
			 (17A,22,263B) or in any notice for a particular record system.
b. To a recipient who has provided the agency
			 with advance written assurance that the record will be used solely as a
			 statistical research or reporting record, provided that the record is
			 transferred in a form that does not identify the subject.
c. To another government agency or to an
			 instrumentality of any governmental jurisdiction within or under the control of
			 the United States for a civil or criminal law enforcement activity if the
			 activity is authorized by law, and if an authorized representative of the
			 government agency or instrumentality has submitted a written request to the
			 agency specifying the record desired and the law enforcement activity for which
			 the record is sought.
d. To an
			 individual pursuant to a showing of compelling circumstances affecting the
			 health or safety of any individual if a notice of the disclosure is transmitted
			 to the last-known address of the subject.
e. To the legislative services agency under
			 Iowa Code section
			 2A.3.
f. Disclosures in the course of employee
			 disciplinary proceedings.
g. In
			 response to a court order or subpoena.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 15 - Public Records and Fair Information Practices › Rule 685-15.5 - Routine Use

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definition.
"Routine use" means the disclosure of a record
			 without the consent of the subject or subjects for a purpose which is
			 compatible with the purpose for which the record was collected. It includes
			 disclosures required to be made by statute other than the public records law,
			 Iowa Code chapter 22.
(2)
Examples.
To the extent allowed by law, the following uses are
			 considered routine uses of all agency records:
a. Disclosure to those officers, employees,
			 and agents of the agency who have a need for the record in the performance of
			 their duties. The custodian of the record may, upon request of any officer or
			 employee, or on the custodian's own initiative, determine what constitutes
			 legitimate need to use confidential or exempt records.
b. Disclosure of information indicating an
			 apparent violation of the law to appropriate law enforcement authorities for
			 investigation and possible criminal prosecution, civil court action, or
			 regulatory order
c. Disclosure to
			 the agency or officer which the office is advising or representing in the
			 matter in question or to the department of inspections and appeals for matters
			 in which it is performing services or functions on behalf of the
			 agency.
d. Transfers of information
			 within the agency, to other state agencies, or to local units of government as
			 appropriate to administer the program for which the information is
			 collected.
e. Information released
			 to staff of federal and state entities for audit purposes or for purposes of
			 determining whether the agency is operating a program lawfully.
f. Any disclosure specifically authorized by
			 the statute under which the record was collected or maintained.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 15 - Public Records and Fair Information Practices › Rule 685-15.6 - Consensual Disclosure of Confidential Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Consent to disclosure by a
			 subject individual.
To the extent permitted by law, the subject may
			 consent in writing to agency disclosure of confidential records as provided in
			 rule
			 685-15.3
			 (17A,22,263B).
(2)
Complaints to public officials.
A letter from a subject of a
			 confidential record to a public official which seeks the official's
			 intervention on behalf of the subject in a matter that involves the agency may
			 to the extent permitted by law be treated as an authorization to release
			 sufficient information about the subject to the official to resolve the
			 matter
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 15 - Public Records and Fair Information Practices › Rule 685-15.7 - Release to Subject

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The
			 subject of a confidential record may file a written request to review
			 confidential records about that person as provided in rule
			 685-15.3
			 (17A,22,263B). However, the agency need not release the following records to
			 the subject:
a. The identity of a person
			 providing information to the agency need not be disclosed directly or
			 indirectly to the subject of the information when the information is authorized
			 to be held confidential pursuant to Iowa Code section
			 22.7(18)
			  or other provision of law.
b. Records need not be disclosed to the
			 subject when they are the work product of an attorney or records otherwise
			 privileged.
c. Peace officers'
			 investigative reports may be withheld from the subject, except as required by
			 the Iowa Code. (See Iowa Code section
			 22.7(5).)
d. As otherwise authorized by law.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 15 - Public Records and Fair Information Practices › Rule 685-15.8 - Availability of Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
General.
Agency records are open for public inspection and
			 copying unless otherwise provided by rule or law.
(2)
Confidential records.
The following records may be withheld from public inspection. Records are
			 listed by category, according to the legal basis for withholding them from
			 public inspection.
a. Records which are exempt
			 from disclosure under Iowa Code section
			 22.7.
b. Records which constitute attorney work
			 product or attorney-client communications or which are otherwise privileged.
			 Attorney work product is confidential under Iowa Code sections
			 22.7(4),
			 622.10,
			 and
			 622.11, Iowa R.
			 Civ. P. 1.503(c), Fed. R. Civ. P. 26(b)(3), and case law. Attorney-client
			 communications are confidential under Iowa Code sections
			 622.10
			 and
			 622.11, the rules
			 of evidence, the code of professional responsibility, and case law.
c. Records relating to the nature and
			 location of archaeological resources or sites, which are exempt from disclosure
			 pursuant to Iowa Code section
			 22.7(20)
			  and Iowa Code section
			 263B.10.
d. Personal information in confidential
			 personnel records pursuant to Iowa Code section
			 22.7 (
			 11).
e. Any other records made
			 confidential by law.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 15 - Public Records and Fair Information Practices › Rule 685-15.9 - Personally Identifiable Information

Current through Register Vol. 47, No. 3, July 24, 2024
This rule describes the nature and extent of personally
				identifiable information which is collected, maintained, and retrieved by the
				agency by personal identifier in record systems as defined in rule
				685-15.1
				(17A,22,263B). For each record system, this rule describes the legal authority
				for the collection of that information and the means of storage of that
				information and indicates whether a data processing system matches, collates,
				or permits the comparison of personally identifiable information in one record
				system with personally identifiable information in another record system. The
				record systems maintained by OSA are personnel and employment management
				information systems, the records for which are collected pursuant to the
				authority of Iowa Code chapter 263B. Storage is in paper form, though certain
				employment information may be incorporated into electronic records which could
				then be matched, collated, or compared.
Iowa Administrative Code › Agency 685 - Archaeologist › Chapter 15 - Public Records and Fair Information Practices › Rule 685-15.10 - Other Groups of Records

Current through Register Vol. 47, No. 3, July 24, 2024
This rule describes groups of records maintained by the agency
				other than record systems as defined in rule
				685-15.1
				(17A,22,263B). These records are routinely available to the public. However,
				the agency's files of these records may contain confidential information. In
				addition, some records may contain information about individuals. All records
				are stored both on paper and in automated data processing systems unless
				otherwise noted.
(1)
Rule
			 making.
Rule-making records may contain information about individuals
			 making written or oral comments on proposed rules. This information is
			 collected pursuant to Iowa Code section
			 17A.4.
			 This information is not stored in an automated data processing
			 system.
(2)
Publications.
News releases, annual reports, project reports,
			 and agency newsletters are available through OSA's Web site or from the agency.
			 Any news releases, annual or project reports, or newsletters may contain
			 information about individuals, including agency staff members.
(3)
Statistical reports.
Periodic reports for various OSA programs may be available from OSA.
(4)
Grants/contracts.
OSA
			 may have communications with prospective granting agencies or clients about
			 grants or contracts.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 1 - State Board of Tax Review-administration › Rule 701-1.1 - Establishment, Membership and Location of the State Board of Tax Review

Current through Register Vol. 47, No. 3, July 24, 2024
By an Act of the Sixty-second General Assembly (1967 Iowa
				  Acts, chapter 342), the state board of tax review (state board) was established
				  within the department of revenue. The state board consists of three members who
				  are appointed by the governor and subject to confirmation by the senate. The
				  board also has a secretary who assists in administrative tasks and serves the
				  board. One of the three members is selected as the chairperson of the state
				  board, and it is the chairperson's duty to call and chair meetings. The members
				  shall serve staggered terms and each member shall serve a six-year term. A
				  member shall not be permitted a successive term.
The state board determines when it should convene to discuss
				  or conduct hearings regarding matters that are appealed to the board. The
				  office of the state board is maintained in the department of revenue, and its
				  mailing address is State Board of Tax Review, Department of Revenue, Hoover
				  State Office Building, Fourth Floor, 1305 E. Walnut Street, Des Moines, Iowa
				  50319.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 1 - State Board of Tax Review-administration › Rule 701-1.2 - Powers and Duties of the State Board

Current through Register Vol. 47, No. 3, July 24, 2024
The state board's powers and duties include, but may not be
				  limited to, the following:
1.
				Reviewing matters appealed to the state board from the department of revenue or
				by an affected taxpayer;
2.
				Reviewing matters of original jurisdiction and matters on the board's own
				motion as set out in Iowa Code section
				4211(4).;
3. Determining and adopting policies that are
				authorized by law and that are necessary for the more efficient operation of
				any phases of tax review;
4.
				Advising and counseling the director of revenue concerning tax laws and
				regulations;
5. Preparing and
				submitting to each regular session of the general assembly a report containing
				recommendations regarding new laws, the amendment of current law, or review for
				repeal of laws;
6. Reviewing and
				recommending appropriate action regarding petitions of interested persons to
				amend or rescind the procedural or administrative rules that govern the state
				board which are limited to 701-Chapters 1 and 2.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 1 - State Board of Tax Review-administration › Rule 701-1.3 - Powers and Duties Not Subject to the Jurisdiction of the State Board

Current through Register Vol. 47, No. 3, July 24, 2024
The state board shall not consider or review either of the
				  following items:
(1)
Declaratory orders.
The state board shall not consider or rule
				on petitions for declaratory orders as to the applicability of any statutory
				provision, rule or other written statement of law or policy, decision, or order
				Upon request, the state board may review a ruling of the department of revenue
				concerning the appropriate action regarding the petition.
(2)
Petitions for rule
				making.
The state board will not consider any petitions of interested
				persons requesting the promulgation, amendment or rescission of any substantive
				tax rule. Petitions regarding these topics should be submitted to the
				department of revenue. The board shall review and recommend appropriate action
				regarding petitions of interested persons to amend or rescind the procedural or
				administrative rules that govern the state board which are limited to
				701-Chapters 1 and 2.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
For the purposes of these rules, the following definitions
				  shall apply:
"Board"
or
"state board"
means the state board of tax review as created by chapter 342 of the Acts of
				  the Sixty-second General Assembly and governed by Iowa Code chapter 17A and
				  section
				  4211..
"Department"
means the Iowa department of
				  revenue.
"Director "
means the director of the Iowa
				  department of revenue.
"Secretary "
means the secretary for the
				  state board of tax review.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.2 - Appeal and Jurisdiction

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Jurisdiction.
Jurisdiction is conferred upon the state board
				by the giving of written notice to the department within 30 days of the
				rendering of the decision, order, or directive, which is a final agency action
				from which such appeal is taken. The appellant may appeal the entire decision
				or order issued by the director or the appellant may appeal only certain issues
				set forth in the review by the director In cases in which the state board does
				not have original jurisdiction, the state board has the power to review all of
				the original issues raised by the parties in the contested case, even if the
				issues were not appealed or subject to cross-appeal by the parties.
(2)
Notice of appeal.
The
				notice of appeal must be proper in format and content as set forth in
				701-23. (421,17A),
				which governs the notice of appeal.
Notice of appeal may be given by certified mail, return
				  receipt requested, addressed to the department of revenue to the attention of
				  the director, or by service on the director as provided by the Iowa Rules of
				  Civil Procedure. The mailing address for the notice of appeal is Secretary for
				  the State Board, Director's Office, State Board of Tax Review, Hoover State
				  Office Building, 1305 East Walnut Street, Fourth Floor, Des Moines, Iowa
				  50319.
Proof that the notice of appeal was filed with the state
				  board shall be made by executing an affidavit of mailing signed by the
				  appellant or the appellant's duly authorized representative, with return
				  receipt and a copy of the notice attached. The affidavit shall state that the
				  notice of appeal was mailed to the secretary for the state board indicating the
				  mailing address that was used, or the affidavit shall state that the filing of
				  the notice of appeal was conducted by in-person delivery to the secretary for
				  the state board with a file-stamped copy of the notice having been received and
				  attached to the affidavit.
(3)
Scheduling of case briefs and
				arguments.
The state board will determine the briefing and argument
				schedule for the matter on appeal. The state board may resolve the appeal based
				on the briefs or provide an opportunity for oral argument. The state board may
				amend a scheduling notice that was issued by the state board. The state board
				may amend the notice on the board's own motion or after consideration of a
				petition requesting such a modification from any of the parties involved in the
				appeal.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.3 - Form of Appeal

Current through Register Vol. 47, No. 3, July 24, 2024
The written notice of appeal shall contain a caption in the
				  following form:
BEFORE THE STATE BOARD OF TAX REVIEW
HOOVER STATE OFFICE BUILDING
DES MOINES, IOWA
IN THE MATTER OF ________________ (state taxpayer's name,
				  address and designate type of proceeding, e.g., income tax refund claim)
}
NOTICE OF APPEAL DOCKET NO. (Docket No. is assigned by
				  Board)
The notice of appeal shall substantially state in separate
				  numbered paragraphs the following:
1.
				The appellant's name and legal residence;
2. The date on which the director's decision,
				order or directive was issued;
3.
				The amount of assessment or refund denial, nature of tax, year or other period,
				date of assessment or refund denial, and approximate amount of total tax
				liability in controversy;
4. A
				clear and concise assignment of each and every error;
5. A clear and concise statement of the facts
				upon which the affected taxpayer relies as sustaining the assignment of
				error;
6. The relief
				requested;
7. The signature of
				affected taxpayer or counsel, together with address to which all subsequent
				correspondence, notice or papers shall be served or mailed.
The notice of appeal must be signed by the appealing party or
				  a representative of that party and contain a certificate of
				  service.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.4 - Certification by Director

Current through Register Vol. 47, No. 3, July 24, 2024
Within 30 days after notice of appeal is given, the director
				  shall certify to the board all records; documents; reports; audits; a copy of
				  the decision, order or directive from which appeal is taken; and all other
				  pertinent information.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.5 - Motions

Current through Register Vol. 47, No. 3, July 24, 2024
All motions shall be in writing and shall be filed with the
				  secretary for the state board within 30 days after the filing of the attached
				  pleading and shall contain the reasons and grounds supporting the motion. The
				  state board shall act upon such motions as justice may require. Motions based
				  on matters which do not appear of record shall be supported by
				  affidavit.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.6 - Answer

Current through Register Vol. 47, No. 3, July 24, 2024
An answer shall be filed with the secretary for the state
				  board within 30 days after the filing of pleading responded to, unless attacked
				  by motion as provided in rule
				  701-25. (421,17A), and
				  then the answer shall be filed within 30 days after the date on which the state
				  board issues a ruling on the motion.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.7 - Docketing

Current through Register Vol. 47, No. 3, July 24, 2024
Appeals shall be assigned consecutive docket numbers. Records
				  must be maintained by the secretary for the state board consisting of the case
				  name and the corresponding docket number assigned to the case. The records of
				  each case shall also include each action and each act done, with the proper
				  dates as follows:
1. The title of the
				appeal;
2. Brief statement of the
				type of tax, year or other period, date of assessment, refund denial, and the
				amount involved including tax, penalty, interest and costs;
3. The manner and time of service of notice
				of appeal;
4. The appearance of all
				parties;
5. Notice of hearing,
				together with manner and time of service; and
6. The decision of the state board or other
				disposition of the case and the date.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.8 - Filing of Papers

Current through Register Vol. 47, No. 3, July 24, 2024
After proof of notice has been filed, all motions, pleadings,
				  briefs, and other papers to be filed shall be filed in quadruplicate with the
				  secretary for the state board who shall send copies to members of the state
				  board and to all other parties of record, unless represented by counsel of
				  record, then to such counsel.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.9 - Hearing an Appeal

Current through Register Vol. 47, No. 3, July 24, 2024
In the event that the case consists of a review by the state
				  board of a decision of or attributable to the director in a contested case
				  proceeding, the state board will consider only those issues or selected issues
				  actually presented at the contested case proceeding where such issues were of
				  the type which by statute were entrusted to the director for determination.
				  Further, when reviewing the decision of or attributable to the director on
				  these issues presented at the contested case proceeding, the board shall not
				  hear any further evidence with respect to those issues, but the board shall
				  afford each party an opportunity to present briefs and oral
				  arguments.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.10 - Appearances by Appellant

Current through Register Vol. 47, No. 3, July 24, 2024
Any appellant may appear in person or, in the case of
				  corporations, partnerships or other associations, by their duly authorized
				  representative, or by an attomey-at-law or a certified public accountant
				  authorized to practice in the state of Iowa.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.11 - Authority of State Board to Issue Procedural Orders

Current through Register Vol. 47, No. 3, July 24, 2024
The state board or a member of the state board may issue
				  preliminary orders regarding procedural matters. The secretary for the state
				  board shall immediately mail a copy of any such preliminary order entered under
				  this rule to the two members of the board who did not participate in the order
				  All orders entered under this rule shall become the action of the board unless
				  the members of the board who did not participate in the order notify the
				  secretary of their objection within five days of their receipt of the order If
				  the members of the board who did not participate in the order timely object,
				  then the order shall be null and void. The secretary shall notify the parties
				  of the order entered under this rule, when it becomes the order of the board.
				  The chairperson, or other member designated by the chairperson, may grant a
				  continuance of the hearing on appeal for "good cause" even though there is
				  insufficient time before the scheduled hearing for other members of the board
				  to object to the continuance.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.12 - Continuances

Current through Register Vol. 47, No. 3, July 24, 2024
Any hearing may be continued for "good cause." Requests for
				  continuance prior to the hearing shall be in writing and promptly filed with
				  the state board immediately upon "the cause" becoming known.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.13 - Place of Hearing

Current through Register Vol. 47, No. 3, July 24, 2024
Unless otherwise designated by the state board, the hearing
				  shall be held in the office of the State Board of Tax Review, Hoover State
				  Office Building, Fourth Floor, 1305 E. Walnut Street, Des Moines, Iowa
				  50319.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.14 - Members Participating

Current through Register Vol. 47, No. 3, July 24, 2024
All appeals shall be heard by a minimum of two members of the
				  state board. Orders and decisions shall be signed by one member of the board
				  and shall name participating members. Decisions shall affirm, modify, remand,
				  or reverse the decision, order, or directive from which an appeal was made. A
				  majority decision by the state board shall govern and control. Written
				  dissenting decisions may be filed.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.16 - Appeals of State Board Decisions

Current through Register Vol. 47, No. 3, July 24, 2024
Prior to July 1, 2004, only a taxpayer could seek judicial
				  review by the state board of a decision or order previously issued by the
				  director However, effective for state board decisions issued on or after July
				  1, 2004, either the department or the taxpayer may seek judicial review of a
				  decision or order rendered by the state board. The department or taxpayer may
				  seek judicial review of the entire decision or order of the state board or may
				  seek judicial review of only certain issues contained in the decision or order
				  of the state board.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.17 - Applicability and Scope

Current through Register Vol. 47, No. 3, July 24, 2024
The rules set forth under division II govern the proceedings
				  for all cases in which the state board has original jurisdiction to commence a
				  contested case proceeding.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.18 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
For the purposes of division II, the following definitions
				  shall apply:
"Board"
or
"state board"
means the state board of tax review created by Iowa Code section
				  4211..
"Contested case "
means a proceeding defined
				  by Iowa Code section
				  17A2(5)., over which
				  the state board of tax review has original jurisdiction to commence a contested
				  case proceeding, and includes any matter defined as a no factual dispute
				  contested case pursuant to Iowa Code section 17A. 10A.
"Department"
means the department of
				  revenue.
"Department of inspections and appeals"
means the Iowa department of inspections and appeals which was created and is
				  governed by Iowa Code chapter 10A.
"Director"
means the director of the
				  department of revenue or the director's authorized representative.
"Division of administrative hearings"
means
				  the division of the department of inspections and appeals responsible for
				  holding contested case proceedings pursuant to Iowa Code chapter 10A.
"Issuance "
means the date of mailing of a
				  decision or order or date of delivery if service is by other means, unless
				  another date is specified in the order
"Party"
means each person or agency named or
				  admitted as a party or properly seeking and entitled as of right to be admitted
				  as a party.
"Person"
means any individual; estate;
				  trust; fiduciary; partnership including limited liability partnership;
				  corporation including limited liability corporation; association; governmental
				  subdivision; public or private organization of any character; or any other
				  individual or entity allowed by definition under the law of another agency
				  involved in the proceedings under this division.
"Presiding officer"
means the members of the
				  state board officiating over the contested case proceedings or, if the state
				  board exercises its discretion and the notice of appeal is transferred from the
				  state board to the department of inspections and appeals, then "presiding
				  officer" means an administrative law judge employed by the division of
				  administrative hearings of the department of inspections and appeals.
"Proposed decision "
means the presiding
				  officer's recommended findings of fact, conclusions of law, decision, and order
				  in a contested case.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.20 - Notice of Appeal

Current through Register Vol. 47, No. 3, July 24, 2024
Jurisdiction is conferred upon the state board by the giving
				  of written notice to the department within 30 days of the rendering of the
				  decision, order, or directive from which such appeal is taken. However, the
				  state board does not have jurisdiction with regard to a final equalization
				  notice issued pursuant to Iowa Code section
				  44149.,
				  unless written notice is given within 10 days of the date of the order in
				  accordance with rule
				  701-7115.
				  (441).
Notice of appeal to the state board may be given by certified
				  mail, return receipt requested, and addressed to the department of revenue to
				  the attention of the director at Iowa Department of Revenue, Hoover State
				  Office Building, Fourth Floor, 1305 E. Walnut Street, Des Moines, Iowa 50319,
				  or by service on the director as provided by the Iowa Rules of Civil
				  Procedure.
Notice shall be proved by affidavit of mailing signed by the
				  appellant or the appellant's duly authorized representative, with return
				  receipt and a copy of the notice attached, filed with the secretary, or by
				  filing with the secretary a copy of the notice of appeal with return of service
				  attached.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.21 - Form of Appeal

Current through Register Vol. 47, No. 3, July 24, 2024
The written notice of appeal shall contain a caption in the
				  following form:
BEFORE THE STATE BOARD OF TAX REVIEW
HOOVER STATE OFFICE BUILDING
DES MOINES, IOWA
IN THE MATTER OF ________________ (state taxpayer's name,
				  address and designate type of proceeding, e.g., income tax refund claim)
}
NOTICE OF APPEAL DOCKET NO. (Docket No. is assigned by
				  Board)
The notice of appeal shall substantially state in separate
				  numbered paragraphs the following:
1.
				The appellant's name and legal residence;
2. The date appellant received the director's
				decision, order, or directive;
3.
				The amount of assessment or refund at issue, nature of tax, year or other
				period, date of assessment or refund denial, and approximate amount of total
				tax liability in controversy;
4. A
				clear and concise assignment of each and every error;
5. A clear and concise statement of the facts
				upon which the affected taxpayer relies as sustaining the assignment of
				error;
6. The relief requested;
				and
7. The signature of affected
				taxpayer or counsel, together with address to which all subsequent
				correspondence, notice or papers shall be served or mailed.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.22 - Certification by Director

Current through Register Vol. 47, No. 3, July 24, 2024
Within 30 days after notice of appeal is given, the director
				  shall certify to the board all records; documents; reports; audits; a copy of
				  the decision, order, or directive from which appeal is taken; and all other
				  pertinent information.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.23 - Answer

Current through Register Vol. 47, No. 3, July 24, 2024
An answer shall be filed with the secretary for the state
				  board within 30 days after the filing of pleading responded to, unless attacked
				  by motion as provided in rule
				  701-25. (421,17A). If a
				  motion is filed attacking the pleadings as provided in
				  701-25. (421,17A), then
				  the answer shall be filed within 30 days after the date on which the board
				  issues a ruling on the motion.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.24 - Docketing

Current through Register Vol. 47, No. 3, July 24, 2024
Appeals shall be assigned consecutive docket numbers. Records
				  must be maintained by the secretary for the state board consisting of the case
				  name and the corresponding docket number assigned to the case. The records of
				  each case shall also include each action and each act done, with the proper
				  dates as follows:
1. The title of the
				appeal;
2. Brief statement of the
				type of tax, year or other period, date of assessment, and the amount involved
				including tax, penalty, interest and costs;
3. The manner and time of service of notice
				of appeal;
4. The appearance of all
				parties;
5. Notice of hearing,
				together with manner and time of service; and
6. The decision of the state board or other
				disposition of the case and the date.
Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 2 - State Board of Tax Review-conduct of Appeals and Rules of Practice and Procedure › Rule 701-2.25 - Appearances by Appellant

Current through Register Vol. 47, No. 3, July 24, 2024
Any appellant may appear in person or, in the case of
				  corporations, partnerships or other associations, by their duly authorized
				  representative, or by an attomey-at-law or a certified public accountant
				  authorized to practice in the state of Iowa.