Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
As used in this chapter:
"Confidential record"
means a record that 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 but
				  are not limited to records or information contained in records that the
				  department is prohibited by law from making available for examination by
				  members of the public; records or information contained in records that are
				  specified as confidential by Iowa Code section
				  22.7, 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; and confidential state tax information and federal tax information.
				  Mere inclusion in a record of information declared confidential by an
				  applicable provision of law does not necessarily make that entire record a
				  confidential record.
"Confidential state tax information"
means
				  information that is protected from disclosure by Iowa Code sections
				  422.20
				  and 422.72. Confidential state tax information includes but is not limited to
				  state tax returns and return information. Confidential state tax information
				  does not include federal tax information (FTI). If confidential state tax
				  information is contained in a record, that record may also be considered a
				  confidential record protected by Iowa Code chapter 22.
"Custodian"
means the department, the
				  director of revenue, the department's public information officer, or a person
				  lawfully delegated authority by the department to act for the department in
				  implementing Iowa Code chapter 22.
"Department"
means the department of
				  revenue.
"Federal tax information"
or
"FTI"
means return or return information received directly
				  from the IRS or obtained through an authorized secondary source such as Social
				  Security Administration (SSA), federal Office of Child Support Enforcement
				  (OCSE), Bureau of the Fiscal Service (BFS) or Centers for Medicare and Medicaid
				  Services (CMS) or another entity acting on behalf of the IRS pursuant to an IRC
				  §6103(p)(2)(B) agreement. Copies of tax returns or return information
				  provided to the department directly by a taxpayer or the taxpayer's
				  representative or obtained from public information files (e.g., federal tax
				  liens on file with the county clerk, Offers in Compromise available for public
				  inspection, court records) are not considered FTI for the purposes of this
				  chapter.
"GovConnectIowa"
means the e-services portal
				  of the department.
"IRC"
means the Internal Revenue
				  Code.
"IRS"
means the Internal Revenue
				  Service.
"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. The term "personally
				  identifiable information" includes "personal information" as defined in Iowa
				  Code section
				  715C.1.
"Record"
means the whole or a part of a
				  "public record" as defined in Iowa Code section
				  22.1, that is owned
				  by or in the physical possession of the department. Records include
				  confidential records.
"Record system"
means any group of records
				  under the control of the department 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. A record system is a "system," as
				  defined below.
"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. "Routine use"
				  includes disclosures required to be made by statute other than the public
				  records laws codified at Iowa Code chapter 22.
"System"
means any of the following:
1. Computer hardware or software;
2. Computerized processes and procedures;
3. Noncomputerized processes and procedures.
"Tax administration"
means the
				  administration, management, conduct, direction, and supervision of the
				  execution and application of the state tax laws; means the development and
				  formulation of state tax policy; and includes assessment, collection,
				  enforcement, litigation, publication, and statistical gathering
				  functions.
This rule is intended to implement Iowa Code chapters 17A,
				  22, 421, and 422.