| Chapter 3. VOLUNTARY DISCLOSURE PROGRAM |
| Chapter 4. MULTILEVEL MARKETER AGREEMENTS |
| Chapter 5. PUBLIC RECORDS AND FAIR INFORMATION PRACTICES |
| Chapter 6. ORGANIZATION, PUBLIC INSPECTION |
| Chapter 7. PRACTICE AND PROCEDURE BEFORE THE DEPARTMENT OF REVENUE |
| Chapter 8. FORMS AND COMMUNICATIONS |
| Chapter 9. FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS |
| Chapter 10. INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS |
| Chapter 11. ADMINISTRATION |
| Chapter 12. FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST |
| Chapter 13. PERMITS |
| Chapter 14. COMPUTATION OF TAX |
| Chapter 15. DETERMINATION OF A SALE AND SALE PRICE |
| Chapter 16. TAXABLE SALES |
| Chapter 17. EXEMPT SALES |
| Chapter 18. TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE |
| Chapter 19. SALES AND USE TAX ON CONSTRUCTION ACTIVITIES |
| Chapter 20. FOODS FOR HUMAN CONSUMPTION, PRESCRIPTION DRUGS, INSULIN, HYPODERMIC SYRINGES, DIABETIC TESTING MATERIALS, PROSTHETIC, ORTHOTIC OR ORTHOPEDIC DEVICES |
| Chapter 26. SALES AND USE TAX ON SERVICES |
| Chapter 27. AUTOMOBILE RENTAL EXCISE TAX |
| Chapter 28. DEFINITIONS |
| Chapter 29. CERTIFICATES |
| Chapter 30. FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST |
| Chapter 31. RECEIPTS SUBJECT TO USE TAX |
| Chapter 32. RECEIPTS EXEMPT FROM USE TAX |
| Chapter 33. RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION |
| Chapter 34. VEHICLES SUBJECT TO REGISTRATION |
| Chapter 37. UNDERGROUND STORAGE TANK RULES INCORPORATED BY REFERENCE |
| Chapter 38. ADMINISTRATION |
| Chapter 39. FILING RETURN AND PAYMENT OF TAX |
| Chapter 40. DETERMINATION OF NET INCOME |
| Chapter 41. DETERMINATION OF TAXABLE INCOME |
| Chapter 42. ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS |
| Chapter 43. ASSESSMENTS AND REFUNDS |
| Chapter 44. PENALTY AND INTEREST |
| Chapter 45. PARTNERSHIPS |
| Chapter 46. WITHHOLDING |
| Chapter 48. COMPOSITE RETURNS |
| Chapter 49. ESTIMATED INCOME TAX FOR INDIVIDUALS |
| Chapter 50. APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS |
| Chapter 51. ADMINISTRATION |
| Chapter 52. FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS |
| Chapter 53. DETERMINATION OF NET INCOME |
| Chapter 54. ALLOCATION AND APPORTIONMENT |
| Chapter 55. ASSESSMENTS, REFUNDS, APPEALS |
| Chapter 56. ESTIMATED TAX FOR CORPORATIONS |
| Chapter 57. ADMINISTRATION |
| Chapter 58. FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS |
| Chapter 59. DETERMINATION OF NET INCOME |
| Chapter 60. ASSESSMENTS, REFUNDS, APPEALS |
| Chapter 61. ESTIMATED TAX FOR FINANCIAL INSTITUTIONS |
| Chapter 67. ADMINISTRATION |
| Chapter 68. MOTOR FUEL AND UNDYED SPECIAL FUEL |
| Chapter 69. LIQUEFIED PETROLEUM GAS— COMPRESSED NATURAL GAS—LIQUEFIED NATURAL GAS |
| Chapter 70. REPLACEMENT TAX AND STATEWIDE PROPERTY TAX |
| Chapter 71. ASSESSMENT PRACTICES AND EQUALIZATION |
| Chapter 72. EXAMINATION AND CERTIFICATION OF ASSESSORS AND DEPUTY ASSESSORS |
| Chapter 73. PROPERTY TAX CREDIT AND RENT REIMBURSEMENT |
| Chapter 74. MOBILE, MODULAR, AND MANUFACTURED HOME TAX |
| Chapter 75. PROPERTY TAX ADMINISTRATION |
| Chapter 76. DETERMINATION OF VALUE OF RAILROAD COMPANIES |
| Chapter 77. DETERMINATION OF VALUE OF UTILITY COMPANIES |
| Chapter 78. REPLACEMENT TAX AND STATEWIDE PROPERTY TAX ON RATE-REGULATED WATER UTILITIES |
| Chapter 79. REAL ESTATE TRANSFER TAX AND DECLARATIONS OF VALUE |
| Chapter 80. PROPERTY TAX CREDITS AND EXEMPTIONS |
| Chapter 81. ADMINISTRATION |
| Chapter 82. CIGARETTE TAX |
| Chapter 83. TOBACCO TAX |
| Chapter 84. UNFAIR CIGARETTE SALES |
| Chapter 85. TOBACCO MASTER SETTLEMENT AGREEMENT |
| Chapter 86. INHERITANCE TAX |
| Chapter 87. IOWA ESTATE TAX |
| Chapter 88. GENERATION SKIPPING TRANSFER TAX |
| Chapter 89. FIDUCIARY INCOME TAX |
| Chapter 91. ADMINISTRATION OF MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX |
| Chapter 103. STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES—ADMINISTRATION |
| Chapter 104. HOTEL AND MOTEL— FILING RETURNS, PAYMENT OF TAX, PENALTY, AND INTEREST |
| Chapter 105. LOCALLY IMPOSED HOTEL AND MOTEL TAX |
| Chapter 107. LOCAL OPTION SALES AND SERVICE TAX |
| Chapter 108. LOCAL OPTION SCHOOL INFRASTRUCTURE SALES AND SERVICE TAX |
| Chapter 109. NEW SCHOOL INFRASTRUCTURE LOCAL OPTION SALES AND SERVICES TAX— EFFECTIVE ON OR AFTER APRIL 1, 2003, THROUGH FISCAL YEARS ENDING DECEMBER 31, 2022 |
| Chapter 120. REASSESSMENT EXPENSE FUND |
| Chapter 122. ADMINISTRATION |
| Chapter 123. CERTIFICATION |
| Chapter 124. COURSES |
| Chapter 125. REVIEW OF AGENCY ACTION |
| Chapter 126. PROPERTY ASSESSMENT APPEAL BOARD |
| Chapter 150. FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS |
| Chapter 151. COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY |
| Chapter 152. DEBT COLLECTION AND SELLING OF PROPERTY TO COLLECT DELINQUENT DEBTS |
| Chapter 153. LICENSE SANCTIONS FOR COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY |
| Chapter 154. CHALLENGES TO ADMINISTRATIVE LEVIES AND PUBLICATION OF NAMES OF DEBTORS |
| Chapter 211. DEFINITIONS |
| Chapter 212. ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE |
| Chapter 213. MISCELLANEOUS TAXABLE SALES |
| Chapter 214. MISCELLANEOUS NONTAXABLE TRANSACTIONS |
| Chapter 219. SALES AND USE TAX ON CONSTRUCTION ACTIVITIES |
| Chapter 223. SOURCING OF TAXABLE SERVICES |
| Chapter 224. TELECOMMUNICATION SERVICES |
| Chapter 225. RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS |
| Chapter 226. AGRICULTURAL RULES |
| Chapter 230. EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING |
| Chapter 231. EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS |
| Chapter 235. REBATE OF IOWA SALES TAX PAID |
| Chapter 237. REINVESTMENT DISTRICTS PROGRAM |
| Chapter 238. FLOOD MITIGATION PROGRAM |
| Chapter 239. LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS |
| Chapter 240. RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT |
| Chapter 241. EXCISE TAXES NOT GOVERNED BY THE STREAMLINED SALES AND USE TAX AGREEMENT |