reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 900 - Inheritance Tax › Rule 701-900.12 - The Inheritance Tax Clearance

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In general.
The
				inheritance tax clearance is a written certificate of the department
				documenting the satisfaction of the inheritance tax obligation of the persons
				succeeding to the property included in the gross estate and the personal
				representative of the estate, and also the obligation of the qualified heir, in
				case special use valuation is elected under Iowa Code chapter 450B. The
				clearance is either in the form of a full payment tax receipt or a statement
				that no tax is due on the shares of the estate. Even though the department of
				revenue has issued an inheritance tax clearance, the tax may be subject to
				change as a result of any federal estate tax changes affecting the Iowa
				inheritance tax. Absent an agreement to the contrary, the six-month extension
				of the statute of limitations for assessing Iowa inheritance tax based on
				federal audit adjustments is limited to federal audit adjustments that directly
				affect Iowa inheritance tax and involve Iowa inheritance tax law that
				incorporates Internal Revenue Code provisions-see Iowa Code section
				450.94(5)  and
Kelly-Springfield Tire Co. v. Iowa State Board of Tax Review,
414 N.W.2d 113 (Iowa 1987).
(2)
Limitations on the clearance.
Limitations on the inheritance
				clearance include, but are not limited to:
a.
				If special use valuation has been elected under Iowa Code chapter 450B, a
				clearance certifying all inheritance tax has been paid in full, or that no
				inheritance tax is due, does not extend to any additional inheritance tax that
				may be imposed under Iowa Code section
				450B.3 by reason of the early
				disposition or early cessation of the qualified use of the real estate
				specially valued. Provided, this limitation shall be null and void if:
(1) The real estate specially valued remains
				in qualified use for the ten-year period after the decedent's death,
				or
(2) There is an early
				disposition or early cessation of the qualified use and any additional
				inheritance tax imposed by Iowa Code section
				450B.3 is paid in
				full.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 900 - Inheritance Tax › Rule 701-900.13 - No Lien on the Surviving Spouse's Share of the Estate

Current through Register Vol. 47, No. 3, July 24, 2024
Effective for estates of decedents dying on or after January
				  1, 1988, no inheritance tax lien is imposed on the share of the decedent's
				  estate passing to the surviving spouse. In addition, effective for estates of
				  decedents dying on or after July 1, 1997, no inheritance tax lien is imposed on
				  the share of the decedent's estate passing to the decedent's parents,
				  grandparents, great-grandparents, and other lineal ascendants, children
				  (including legally adopted children and biological children entitled to inherit
				  under the laws of this state), grandchildren, great-grandchildren, and other
				  lineal descendants and stepchildren.
This rule is intended to implement Iowa Code sections
				  450.7(1)  and
				  450.12 as amended by 1997 Iowa
				  Acts, Senate File 35.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 900 - Inheritance Tax › Rule 701-900.15 - Applicability

Current through Register Vol. 47, No. 3, July 24, 2024
Any references made within Chapter 86 of these rules to
				  Chapter 87 of these rules, "Iowa Estate Tax," are applicable only for deaths
				  that occurred prior to January 1, 2005.
This rule is intended to implement 2014 Iowa Acts, House File
				  2435, section 25.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 901 - Iowa Estate Tax › Rule 701-901.1 - Administration

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Applicability.
This chapter is applicable only for dates of
				death occurring prior to January 1, 2005.
(2)
Definitions.
The
				following definitions cover 701-Chapter 87 and are in addition to the
				definitions contained in Iowa Code section
				451.1.
"Administrator"
means the administrator of
				  the compliance division of the department of revenue.
"Compliance division"
is the administrative
				  unit of the department created by the director to administer the inheritance,
				  estate, generation skipping transfer, and fiduciary income tax laws of the
				  state.
"Department"
means the Iowa department of
				  revenue.
"Director"
means the director of
				  revenue.
"Tax"
means the Iowa estate tax imposed by
				  Iowa Code chapter 451.
"Taxpayer"
means the personal representative
				  of the decedent's estate as defined in Iowa Code subsection
				  633.3(29)  and
				  any other person or persons liable for the payment of the federal estate tax
				  under 26 U.S.C. Section
				  2002.
(3)
Delegation of authority.
The director delegates to the administrator of the compliance division, subject
				always to the supervision and review by the director, the authority to
				administer the Iowa estate tax. This delegated authority specifically includes,
				but is not limited to: the determination of the correct Iowa estate tax
				liability; making assessments against the taxpayer for additional tax due;
				authorizing refunds of excessive tax paid; executing releases of the tax lien;
				and the determination of reasonable cause for failure to file and timely pay
				the tax due and granting extensions of time to file the return and pay the tax
				due. The administrator of the compliance division may delegate the examination
				and audit of tax returns to the supervisors, examiners, agents and any other
				employees or representatives of the department.
This rule is intended to implement Iowa Code sections
				  421.2,
				  421.4 and chapter
				  451.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 901 - Iowa Estate Tax › Rule 701-901.2 - Confidential and Nonconfidential Information

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Confidential
				information.
Federal tax returns, federal return information,
				inheritance tax returns, and the books, records, documents and accounts of any
				person, firm or corporation, including stock transfer books, requested to be
				submitted to the department for the enforcement of the Iowa estate tax law,
				shall be deemed and held confidential by the department, subject to public
				disclosure only as provided by law. See
				26 U.S.C. Section
				6103 pertaining to the confidentiality and
				disclosure of federal tax returns and federal return information. See rule
				701-6.3 (17A).
(2)
Information not
				confidential.
Copies of wills, probate inventories, trust instruments,
				deeds, release of a real estate lien, and other documents which are filed for
				public record are not deemed confidential by the department.
This rule is intended to implement Iowa Code chapter 22, and
				  Iowa Code chapters 450 and 451 as amended by 1992 Iowa Acts, Second
				  Extraordinary Session, chapter 1001.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 901 - Iowa Estate Tax › Rule 701-901.4 - Audits, Assessments and Refunds

Current through Register Vol. 47, No. 3, July 24, 2024
701-subrules 86.3(1) to 86.3(3) providing for the audit,
				  assessment and refund of the Iowa inheritance tax shall also be the rules for
				  the audit, assessment and refund of the Iowa estate tax.
This rule is intended to implement Iowa Code sections
				  451.3,
				  451.6,
				  451.8,
				  451.10 and
				  451.12.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 901 - Iowa Estate Tax › Rule 701-901.5 - Appeals

Current through Register Vol. 47, No. 3, July 24, 2024
Rule
				  701-86.4 (450), providing for an
				  appeal to the director and a subsequent appeal to district court under the Iowa
				  Administrative Procedure Act in inheritance tax disputes, shall also be the
				  rule for appeals in Iowa estate tax disputes. See 701-Chapter 7.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 901 - Iowa Estate Tax › Rule 701-901.6 - Applicable Rules

Current through Register Vol. 47, No. 3, July 24, 2024
Unless otherwise provided in this chapter, the rules found in
				  701-Chapter 86 apply to the administration of estate tax including, but not
				  limited to, rules regarding statutes of limitations provided, however, that the
				  estate tax is applicable only to deaths occurring prior to January 1,
				  2005.
This rule is intended to implement Iowa Code chapter 17A and
				  section 450.94 and 2014 Iowa Acts, House
				  File 2435, section 25.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 902 - Generation Skipping Transfer Tax › Rule 701-902.1 - Administration

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definitions.
The following definitions cover and supplement
				the definitions contained in Iowa Code section
				450A.1.
"Administrator"
means the administrator of
				  the compliance division of the department of revenue.
"Compliance division"
is the administrative
				  unit of the department created by the director to administer the inheritance,
				  estate, generation skipping transfer, and fiduciary income tax laws of the
				  state.
"Department"
means the department of
				  revenue.
"Director"
means the director of
				  revenue.
"Direct skip"
means the same as the term is
				  defined in Section 2612(c) of the Internal Revenue Code.
"Tax"
means the generation skipping transfer
				  tax imposed by Iowa Code chapter 450A.
"Taxable distribution"
means the same as the
				  term is defined in Section 2612(b) of the Internal Revenue Code.
"Taxable termination"
means the same as the
				  term is defined in Section 2612(a) of the Internal Revenue Code.
"Taxpayer"
means the transferee of the
				  property subject to the generation skipping transfer in case of a taxable
				  distribution or the trustee and the transferee in case of a taxable
				  termination.
"Transferor," "trust," "trustee,"
and
"interest"
mean the same as those respective terms are defined
				  in Section 2652 of the Internal Revenue Code.
(2)
Delegation of authority.
The director delegates to the administrator of the compliance division, subject
				always to the supervision and review by the director, the authority to
				administer the generation skipping transfer tax. This delegated authority
				specifically includes, but is not limited to: the determination of the correct
				generation skipping transfer tax liability; making assessments against the
				taxpayer for additional tax due; authorizing refunds of excessive tax paid;
				executing releases of the tax lien; and granting extensions of time to file the
				return and pay the tax due. The administrator of the compliance division may
				delegate the examination and audit of the tax returns to such supervisors,
				examiners, agents and any employees or representatives of the department as the
				administrator may designate.
This rule is intended to implement Iowa Code sections
				  421.2 and
				  421.4 and chapter
				  450A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 902 - Generation Skipping Transfer Tax › Rule 701-902.2 - Confidential and Nonconfidential Information

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Confidential
				information.
Federal tax returns, federal return information, Iowa
				generation skipping transfer tax returns, and the books, records, documents and
				accounts of any person, firm or corporation, including stock transfer books,
				requested to be submitted to the department for the enforcement of the
				generation skipping transfer tax law, shall be deemed and held confidential by
				the department, subject to public disclosure only as provided by law. See
				26 U.S.C. Section
				6103 pertaining to the confidentiality and
				disclosure of federal tax returns and federal return information. See rule
				701-6.3 (17A).
(2)
Information not
				confidential.
Copies of wills, release of real estate liens, probate
				inventories, trust instruments, deeds and other documents which are filed for
				public record are not deemed confidential by the department.
This rule is intended to implement Iowa Code chapters 22 and
				  450A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 902 - Generation Skipping Transfer Tax › Rule 701-902.4 - Audits, Assessments and Refunds

Current through Register Vol. 47, No. 3, July 24, 2024
701-subrules 86.3(1) to 86.3(3) providing for the audit,
				  assessment and refund of the Iowa inheritance tax shall also be the rules for
				  the audit, assessment and refund of the Iowa generation skipping transfer
				  tax.
This rule is intended to implement Iowa Code sections
				  450A.2,
				  450A.4,
				  450A.5,
				  450A.8 to
				  450A.12 and
				  450A.14.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 902 - Generation Skipping Transfer Tax › Rule 701-902.5 - Appeals

Current through Register Vol. 47, No. 3, July 24, 2024
Rule
				  701-86.4 (450A) providing for an
				  appeal to the director and a subsequent appeal to district court under the Iowa
				  Administrative Procedure Act in inheritance tax disputes shall also be the rule
				  for appeals in Iowa generation skipping transfer tax disputes. See 701-Chapter
				  7.
This rule is intended to implement Iowa Code chapter 17A and
				  sections 450.94 and
				  450A.12.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 902 - Generation Skipping Transfer Tax › Rule 701-902.6 - Generation Skipping Transfers Prior to Public Law 99-514

Current through Register Vol. 47, No. 3, July 24, 2024
Public
				  Law 99-514 repealed the federal generation
				  skipping transfer tax retroactive to June 11, 1976, and provided for a refund
				  of any federal generation skipping transfer tax that had been paid. As a result
				  of this federal statute there is no Iowa generation skipping transfer tax on
				  those transfers which are exempted from the federal tax under
				  Public Law
				  99-514.
This rule is intended to implement Iowa Code chapter 450A and
				  1988 Iowa Acts, chapter 1028.
Iowa Administrative Code › Agency 701 - Revenue Department › Title X - Inheritance Tax › Chapter 902 - Generation Skipping Transfer Tax › Rule 701-902.7 - Applicability

Current through Register Vol. 47, No. 3, July 24, 2024
This chapter is applicable only for dates of death occurring
				  prior to January 1, 2005.
This rule is intended to implement 2014 Iowa Acts, House File
				  2435, section 25.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 1 - Description of Organization › Rule 721-1.1 - Central Organization

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The
										secretary of state is the head of the agency. The secretary is an elected official elected for a term of four
										years. The secretary's office is on the first floor of the Statehouse, Des Moines, Iowa 50319, telephone
										number (515)281-6230. The secretary is assisted by the following appointed officials who are responsible to
										the secretary.
(2) The deputy secretary of state is appointed by
										the secretary and performs such duties as the secretary may prescribe, including general supervision of all
										matters and personnel pertaining to the office. During the absence or disability of the secretary, or as
										directed by the secretary, the deputy possesses most of the powers and performs the duties of the
										secretary.
(3) The secretary of state's office is an
										administrative and ministerial office performing the duties in the following rules.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 1 - Description of Organization › Rule 721-1.2 - Corporations

Current through Register Vol. 47, No. 3, July 24, 2024
(1) All matters involving
										corporations, profit and nonprofit, organized in Iowa or authorized to do business in Iowa, are handled by
										the business services division. The office issues all certificates of incorporation for new domestic
										corporations and issues certificates for authority and certificates of registration to do business in Iowa
										for foreign corporations. Also, certificates of good standing, amendments, mergers, certified copies of
										articles and other corporate papers are issued by the office.
(2)
										The biennial report forms required of all corporations are sent from the office and upon return by the
										corporations are processed for accuracy and proper fee and kept for public record.
(3) Any questions on corporations or procedures should be directed to the
										business services division located in the Lucas State Office Building, Des Moines, Iowa 50319. The telephone
										number is (515)281-5204.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 1 - Description of Organization › Rule 721-1.3 - Uniform Commercial Code

Current through Register Vol. 47, No. 3, July 24, 2024
(1) All
										matters pertaining to the secretary of state's responsibilities under the Uniform Commercial Code are
										processed by the business services division of the office. See 721-Chapter 30.
(2) The business services division office is located in the Lucas State
										Office Building, 321 East 12th Street, Des Moines, Iowa 50319, and the telephone number is
										(515)281-5204.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 1 - Description of Organization › Rule 721-1.4 - Elections

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The secretary of state is the state
				commissioner of elections and the deputy is the deputy state commissioner of
				elections.
(2) There is an election
				department in the office under the supervision of a director of elections. The
				director is under the supervision of the state commissioner or the
				deputy.
(3) The department is in
				contact with every county commissioner of elections and helps them with their
				questions, prescribes various uniform forms used in elections and makes rules
				and procedures as directed by the election laws.
(4) All nomination papers for federal,
				statewide and legislative office are furnished by the department and the
				candidates file their nomination papers here. A certification of candidates is
				sent to the commissioner before the primary election.
(5) All forms for the certifications of the
				election results are sent to the commissioners. The results are returned to the
				office to await the state canvass. The same procedure is used on constitutional
				amendments.
(6) The election
				division is located in the main office on the first floor of the Statehouse and
				the telephone number is (515)281-5865.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 1 - Description of Organization › Rule 721-1.5 - Land Office

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The state land office is apart of
										the general office and is under the supervision of a land records officer. A record of all lands owned by the
										state of Iowa, the original land surveys and plats are part of the records.
(2) Patents issued by the state of Iowa are prepared by the land
										office.
(3) The land office is located in the general office on
										the first floor of the Statehouse, and the telephone number is (515)281-5864.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 1 - Description of Organization › Rule 721-1.6 - Notaries Public

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The business services
										division processes all applications for notary public commissions and on expiration of commissions sends out
										applications for renewal and processes their return. The commission is signed by the secretary of
										state.
(2) The division also issues certificates of good standing
										upon the payment of the proper fee. Notaries public have statewide jurisdiction.
(3) Notary public services are part of the business services division
										located in the Lucas State Office Building, Des Moines, Iowa 50319. The telephone number is
										(515)281-5204.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 1 - Description of Organization › Rule 721-1.7 - Legislative Division-enrolled Bills

Current through Register Vol. 47, No. 3, July 24, 2024
The secretary of state's office is the depository for all
				  bills introduced in the legislature as well as all bills enacted into law and
				  signed by the governor. Any bill that calls for publication is sent to the
				  designated newspapers. The Constitution of Iowa and all amendments are kept in
				  this office. For location see 1.1(1).
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 1 - Description of Organization › Rule 721-1.8 - Process Agent

Current through Register Vol. 47, No. 3, July 24, 2024
The secretary of state, by various chapters in the Iowa Code, is made the
											  process agent upon whom the service of original notices in law suits may be made. The filing of the original
											  notices is handled by the business services division. For location see 1.2(3).
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 1 - Description of Organization › Rule 721-1.9 - Oaths and Bonds

Current through Register Vol. 47, No. 3, July 24, 2024
Oaths of office, and bonds where required, for elected officials,
											  appointed officials, and appointees to various boards and commissions are filed in the general office. The
											  records officer is in charge of this function. For location and telephone number see
											  1.5(3).
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 1 - Description of Organization › Rule 721-1.12 - Judiciary

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Under Iowa Code chapter 46 the justices
				of the supreme court, the judges of the district court and associate district
				court judges must notify the state commissioner of elections of their intention
				to stand for retention at the general election preceding the expiration of
				their term of office.
(2) The state
				commissioner certifies to the commission the names of the justices, judges and
				associated district judge to be placed on the ballot in their county. The
				certification of election and the canvass of the vote are handled as described
				in 1.4(5).
(3) When a vacancy
				occurs, or will occur, by resignation, the judge of supreme court or district
				court shall notify the state commissioner as well as the governor, and if the
				vacancy occurs because of death, the clerk of court of the county of the
				judge's residence shall notify the state commissioner as well as the governor,
				and the state commissioner within 60 days shall notify the chairman of the
				proper nominating committee.
(4)
				The governor shall notify the state commissioner of the appointive members of
				the state and district nominating committees and the clerk of the supreme court
				shall notify the state commissioner of the elective members of the state and
				district nominating committees. The deputy is in charge of this function. For
				location see subrule 1.1(1).
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 2 - Rules of Practice › Rule 721-2.2 - Filing Complaints

Current through Register Vol. 47, No. 3, July 24, 2024
All complaints or objections relating to any matter involving the
											  secretary of state's office shall be in writing addressed to the secretary of state. The complaint or
											  objection may be either mailed or hand delivered. Oral complaints or objections will be handled through an
											  informal procedure by the secretary or secretary's designee with the complainant at the convenience of both
											  parties.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 2 - Rules of Practice › Rule 721-2.3 - Payment for Services

Current through Register Vol. 47, No. 3, July 24, 2024
The secretary of state may approve accounts to be used for the payment of
											  services provided by the secretary of state. A user of a service provided by the secretary of state may make
											  payment for the service by authorizing a charge to be made upon an account held by the user.
(1) The secretary of state may prescribe and furnish forms for the purpose
										of authorizing a charge to be made upon an account. The secretary of state may refuse to charge an account
										for service requested without the appropriate form.
(2)
										Application for account. Application for an account shall be made upon a form prescribed and furnished by the
										secretary of state. The account holder is subject to the terms and conditions contained in the application.
										The secretary of state reserves the right to adopt changes to the terms and conditions of the account. The
										secretary of state reserves the right to close a delinquent account.
(3) Account holders will receive a monthly statement of account. The
										statement will include, for each transaction, the date and amount of the transaction. A transaction may
										include more than one filing fee.
(4) Payment in full is due
										within 15 days of the date of the statement of account. An account is considered delinquent after the
										expiration of 30 days from the date of the statement of account. Interest and finance charges may be assessed
										on delinquent accounts in accordance with Iowa Code chapter 535.
(5) An annual fee of $25 shall be paid by an account holder for the
										privilege of maintaining an account. The annual fee shall cover a 12-month period measured from the first day
										of the month in which the account is approved by the secretary of state. An account that is not delinquent
										one month prior to the expiration of the annual period shall be renewed upon the payment of the annual fee.
										The secretary of state shall charge the annual fee to the account on the statement of the account for the
										monthly period prior to the expiration date. The annual fee shall be used for the purpose of offsetting the
										expenses incurred by the secretary of state in maintaining the account.
(6) The secretary of state shall assess a fee of $10 for the receipt of a
										document filed under Iowa Code section 631.4(1)
"d."
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 2 - Rules of Practice › Rule 721-2.4 - Examination and Preservation of Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1) "Lawful custodian" shall include the secretary of state and staff
										personnel authorized by the secretary of state.
(2) No person,
										except the lawful custodian, shall place a mark upon, or in any manner damage, deface, alter, or destroy a
										public record.
(3) Examination and copying of public records
										shall be conducted under the supervision of the lawful custodian.
(4) Public records shall not be removed from the offices of the secretary
										of state, except for the purposes of:
a. Complying with a subpoena duces
										tecum,
b. Microfilming the records by the department of general
										services, or
c. Retaining and preserving the public records
										pursuant to Iowa Code chapter 305.
d. Complying with Iowa Code
										section 2B.10.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 2 - Rules of Practice › Rule 721-2.5 - Telecopier Service

Current through Register Vol. 47, No. 3, July 24, 2024
The secretary of state may provide copies of official records
				  by telecopier to persons who hold an account authorized by the secretary of
				  state pursuant to rule 2.3(17A). In addition to any fee imposed by statute for
				  reproduction of the record, the secretary of state shall charge to the account
				  a fee of $1 per page to offset the cost of the telecopier
				  service.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 3 - Administrative Hearings › Rule 721-3.1 - Scope

Current through Register Vol. 47, No. 3, July 24, 2024
Iowa Code chapter 17A and the rules contained in this chapter govern the
											  practice, procedure, and conduct of contested case proceedings, including proceedings related to the grant,
											  denial, revocation, or renewal of any license issued by the agency where such action is required by
											  constitution or statute to be preceded by notice and opportunity for an evidentiary
											  hearing.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 3 - Administrative Hearings › Rule 721-3.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
As used in these rules:
"Agency"
means the secretary of state.
"Contested case"
means a proceeding, including
											  licensing, in which the legal rights, duties or privileges of a party are required by constitution or
											  statutes to be determined by an agency after an opportunity for an evidentiary hearing.
"License"
means the whole or a part of any permit,
											  certificate, approval, registration, charter, or similar form of permission required by statute.
"Presiding officer"
means the person assigned to hear
											  and decide the contested case, whether that individual is the secretary or secretary's designee, or an
											  administrative law judge appointed according to Iowa Code chapter 17A.
"Proceeding"
includes licensing, rule making,
											  declaratory ruling, contested cases, review, and formal or informal procedures allowed by
											  law.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 3 - Administrative Hearings › Rule 721-3.3 - General Information

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Legal
										representation.
Individuals, at their own expense, may be represented by counsel at contested case
										hearings. If the individual is not represented by counsel, the presiding officer may meet with the individual
										to explain the individual's rights and responsibilities in the contested case process.
(2)
Prehearing conference.
At the discretion of the
										presiding officer or on the motion of any party to the contested case, a prehearing conference may be held
										for the purpose of settlement of the case, facilitating the hearing, or facilitating the decision of the
										presiding officer. Notice shall be given to the parties of the time and place of the conference and its
										purpose. A record shall be made of all agreements and actions resulting from any conference. The presiding
										officer may issue an order setting forth all agreements and actions.
(3)
Informal settlement.
Individuals are encouraged to
										meet informally with agency representatives to resolve issues that might result in a contested case. If a
										settlement is reached, it shall be set out in writing. The agreement, when signed by the individual and the
										appropriate representative of the agency, is binding on the individual and the agency.
(4)
Waiver.
Any of the rights established in Iowa Code
										chapter 17A or these rules may be waived by the individual.
(5)
Ex parte communications.
No person shall engage in ex parte communication prohibited by Iowa
										Code subsections 17A.17(1)  and 17A.17(2). The recipient of any prohibited ex parte communication shall submit
										the communication if written, or a summary of the communication if oral, for inclusion in the record of the
										contested case proceeding. When the presiding officer is the recipient of such communication, an order shall
										be entered placing it in the record. Any party shall be given an opportunity to respond to statements made in
										such a communication.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 3 - Administrative Hearings › Rule 721-3.4 - Commencing the Contested Case

Current through Register Vol. 47, No. 3, July 24, 2024
A request for a hearing shall be submitted within 15 days
				  from the individual's receipt of the agency's intended action and shall be
				  submitted in writing by personal service or by certified mail, return receipt
				  requested, to the Secretary of State, Business Services Division, Lucas State
				  Office Building, Des Moines, Iowa 50319. A request for a hearing shall be
				  considered filed on the date of personal service or on the date of the United
				  States Postal Service postmark.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 3 - Administrative Hearings › Rule 721-3.5 - Notice of Hearing

Current through Register Vol. 47, No. 3, July 24, 2024
Notice of the hearing shall be prepared by the presiding
				  officer and mailed by certified mail, return receipt requested, to the person
				  requesting the hearing at least 30 days before the date of the hearing unless
				  an earlier date is agreed to by the parties. The notice shall include:
1. A statement of time, place, and nature of
				the hearing.
2. A statement of the
				legal authority under which the hearing is to be held.
3. A reference to the pertinent sections of
				law or administrative rules.
4. A
				brief statement of the issues.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 3 - Administrative Hearings › Rule 721-3.7 - Presiding Officer

Current through Register Vol. 47, No. 3, July 24, 2024
The presiding officer shall:
1. Open the record and receive
				appearances.
2. Administer oaths
				and issue subpoenas.
3. Enter the
				notice of hearing into the record.
4. Receive testimony and exhibits presented
				by the parties.
5. Interrogate
				witnesses.
6. Rule on objections
				and motions.
7. Close the
				hearing.
8. Issue a decision
				containing findings of facts and conclusions of law.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 3 - Administrative Hearings › Rule 721-3.8 - Decisions

Current through Register Vol. 47, No. 3, July 24, 2024
When the presiding officer is the agency director, the
				  decision is the final decision of the agency. When the presiding officer is an
				  administrative law judge, a proposed decision is issued.
(1) A proposed decision automatically becomes
				the final decision of the agency unless an individual appeals to the agency or
				the agency moves to review the proposed decision within 20 days of the issuance
				of the proposed decision.
(2) On
				appeal the agency has all the authority of the presiding officer and may uphold
				the proposed decision or reverse it, in whole or in part, or remand the case to
				the presiding officer.
(3) An
				intra-agency review is limited to the evidence and issues presented at the
				contested case hearing. The agency may remand the case to the presiding officer
				when compelling reasons justify the taking of new evidence or the consideration
				of new issues.
(4) A proposed or
				final decision or order in a contested case shall be in writing or stated in
				the record. A proposed or final decision shall include findings of fact and
				conclusions of law, separately stated, and must set forth the action to be
				taken or the disposition of the case. Parties shall be promptly notified of
				each proposed or final decision or order by certified mail, return receipt
				requested.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 3 - Administrative Hearings › Rule 721-3.9 - Request for Rehearing

Current through Register Vol. 47, No. 3, July 24, 2024
Any party may file an application for rehearing, stating the
				  specific grounds and the relief sought, within 20 days after the issuance of
				  any final decision by the agency in a contested case. A copy of such
				  application shall be timely mailed by the applicant to all parties of record
				  not joining in the application. An application for rehearing shall be deemed to
				  have been denied unless the agency grants the application within 20 days after
				  its filing. A request for a rehearing need not be made as a prerequisite for
				  seeking judicial review of a final decision.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 3 - Administrative Hearings › Rule 721-3.10 - Judicial Review

Current through Register Vol. 47, No. 3, July 24, 2024
A party who is aggrieved or adversely affected by a final
				  decision of the agency may seek judicial review of that decision as provided in
				  Iowa Code section
				  17A.19.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 4 - Forms › Rule 721-4.1 - Forms and Instructions

Current through Register Vol. 47, No. 3, July 24, 2024
Forms and their instructions are developed by the agency in accordance
											  with statutory directives. Forms used on the secretary of state website's fast track filing system have the
											  same functions and descriptions as the forms described in this chapter.
Copies of forms relating to corporation matters, the Uniform Commercial
											  Code, elections, and other services may be seen at the secretary of state's Lucas State Office Building
											  office, Des Moines, Iowa 50319; or on the secretary of state website at sos.iowa.gov.
The subrules which follow describe those forms which members of the
											  public use when dealing with the agency and its various divisions.
(1) Forms of general application.
a.
										Public disclosure of gifts made to a "local official," "local employee," or to the person's immediate
										family.
b. Disaster Recovery Registration-used for registering in
										compliance with Iowa Code chapter 29C.
c. Apostille or
										Certification Request Form-used to order apostilles or certified copies.
d. Condemnation Application-for use by county recorders and sheriffs
										pursuant to Iowa Code sections 6B.3(3)
"b"
and 6B.38(2).
e. Credit Card Payment Authorization Form-used to pay fees with a credit or
										debit card.
f. Charge Transaction Form-used to charge fees to an
										existing secretary of state charge account.
g. Transient Merchant
										Application-application for transient merchant license required by Iowa Code section 9C.3.
h. Application for Registration/Renewal as an Athlete Agent-used to apply
										for a new certificate of registration to act as an athlete agent in the state of Iowa or to renew an existing
										registration.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 4 - Forms › Rule 721-4.2 - Business Entity Forms

Current through Register Vol. 47, No. 3, July 24, 2024
Copies of business entity forms are available to the public on the
											  secretary of state website at sos.iowa.govor upon request to the Business Services Division, Office of the
											  Secretary of State, Lucas State Office Building, Des Moines, Iowa 50319. The telephone number is
											  (515)281-5204.
(1)
For-profit and nonprofit business entity
										forms.
a. Certificate of Good Standing-shows that a corporation is
										in good standing and is also used to reflect that certain filings have not been made.
b. Certification Certificates-certifies copies attached are true
										reproductions of documents on file.
c. Application for
										Certificate of Withdrawal-used by a foreign entity to stop business in Iowa.
d. Profit Corporation Statement of Withdrawal-used by a foreign profit
										corporation to stop business in Iowa.
e. Application for
										Certificate of Authority-used by a foreign entity to apply for authority to do business in Iowa.
f. Foreign Profit Corporation Registration Statement-used by a foreign
										profit corporation to apply for authority to do business in Iowa.
g. Certificate of Authority-issued to foreign entities that have registered
										to do business in Iowa.
h. Application for Reinstatement-used by
										an administratively dissolved corporation, limited liability company, or cooperative to apply for
										reinstatement.
i. Application for Reservation of Name-form by
										which applicant can reserve an entity name for future use.
j.
										Fictitious Name Resolution-used by a registered entity to notify the office of its adoption of a fictitious
										name.
k. Statement of Change of Registered Office and/or
										Registered Agent-used by a registered entity to change its registered office and/or registered
										agent.
l. Appointment of Agent (50 IB)-used by an unincorporated
										nonprofit association to appoint its registered office and registered agent.
m. Application for Amended Certificate of Authority-used by authorized
										foreign entities to reflect changes of name or authorized purposes.
n. Amended Foreign Registration Statement-used by authorized foreign profit
										corporations to reflect changes of name or other information.
o.
										Application for Registration of a Corporate Name-form by which a foreign corporation may register a
										name.
p. Application for Renewal of Registration of Corporate
										Name-used to renew registration of name.
q. Notice of Transfer of
										Reservation of Name-used to transfer an entity name reservation from one person to
										another.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 4 - Forms › Rule 721-4.4 - Uniform Commercial Code Forms

Current through Register Vol. 47, No. 3, July 24, 2024
UCC1-Financing Statement.
UCClAd-Financing Statement Addendum (used in connection with
											  UCC1).
UCC3-Financing Statement Amendment.
UCC3Ad-Financing Statement Amendment Addendum (used in connection with
											  UCC3).
UCC5-Information Statement.
UCC11-Information Request.
Affidavit of Wrongful Filing-used to assert that a UCC document was not
											  authorized to be filed and was caused to be communicated to the filing office with the intent to harass or
											  defraud the affiant.
Master File Agreement-used to order corporation and UCC data.
Security Authorization Request-used to apply for security authorization
											  to receive corporation and UCC data.
This rule is intended to implement Iowa Code chapter 554 (Article
											  9).
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 4 - Forms › Rule 721-4.5 - Mechanics' Notice and Lien Registry (MNLR) Forms

Current through Register Vol. 47, No. 3, July 24, 2024
1. Mechanics' Notice and Lien Registry-used to provide submitter
										information in conjunction with other MNLR forms.
2. Cover Page
										for Commencement of Work Notice-used in compliance with Iowa Code section 572.13A.
3. Cover Page for Preliminary Notice-used in compliance with Iowa Code
										section 572.13B.
4. Cover Page for Mechanics' Lien -
										Commercial-used in compliance with Iowa Code section 572.8.
5.
										Cover Page for Mechanics' Lien - Residential-used in compliance with Iowa Code section 572.8.
6. Mechanics' Lien-used to comply with Iowa Code section 572.8.
7. Assignment of Mechanics' Lien-used to transfer a lien.
8. Cover Page for Bond for Discharge of Lien-used in compliance with Iowa
										Code section 572.15.
9. Cover Page for Bond to Prevent Exemplary
										Damages-used in compliance with Iowa Code section 572.30(2).
10.
										Affidavit for Release of Mechanics' Lien Bond-used in compliance with 721-subrule 45.8(3).
11. Cover Page for Demand for Acknowledgment-used in compliance with Iowa
										Code section 572.23.
12. Cover Page for Demand to Commence
										Action-used in compliance with Iowa Code section 572.28.
Information regarding forms for the mechanics' notice and lien registry
											  may be requested from the Business Services Division, Office of the Secretary of State, Lucas State Office
											  Building, Des Moines, Iowa 50319. The telephone number is (515)281-5204.
This rule is intended to implement Iowa Code chapter
											  572.
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 721-5.3 - Requests for Access to Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Location of record.
In lieu of the words "(insert agency
				head)", insert "secretary of state". In lieu of the words "(insert agency name
				and address)", insert "the Secretary of State, Statehouse, Des Moines, Iowa
				50319".
(2)
Office
				hours.
In lieu of the words "(insert customary office hours and, if
				agency does not have customary office hours of at least thirty hours per week,
				insert hours specified in Iowa Code section
				22.4) ",
				insert "8 a.m. to 4:30 p.m., Monday through Friday, except for state
				holidays".
(7)
Fees.
c. Supervisory fee. In
				lieu of the words "(specify time period)", insert the words "one hour". Delete
				the words "(An agency wishing to deal with search fees authorized by law should
				do so here.)"
Iowa Administrative Code › Agency 721 - Secretary of State › Division I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 721-5.6 - Procedure by Which Additions, Dissents, or Objections May Be Entered Into Certain Records

Current through Register Vol. 47, No. 3, July 24, 2024
In lieu of the words "(designate office)", insert "the
				  Secretary of State, Statehouse, Des Moines, Iowa 50319".