Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 10. INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS |
Section 701.10.1. Definitions. |
Section 701.10.2. Interest. |
Section 701.10.3. Interest on refunds and unpaid tax. |
Section 701.10.4. Frivolous return penalty. |
Section 701.10.5. Improper receipt of credit or refund. |
Section 701.10.6. Penalties. |
Section 701.10.7. Waiver of penalty—definitions. |
Section 701.10.8. Penalty exceptions. |
Section 701.10.9. Notice of penalty exception for one late return in a three-year period. |
Section 701.10.10. Reserved |
Section 701.10.11. Reserved |
Section 701.10.12. Reserved |
Section 701.10.13. Reserved |
Section 701.10.14. Reserved |
Section 701.10.15. Reserved |
Section 701.10.16. Reserved |
Section 701.10.17. Reserved |
Section 701.10.18. Reserved |
Section 701.10.19. Reserved |
Section 701.10.20. Penalty and interest computation. |
Section 701.10.21. Request for waiver of penalty. |
Section 701.10.22. Reserved |
Section 701.10.23. Reserved |
Section 701.10.24. Reserved |
Section 701.10.25. Reserved |
Section 701.10.26. Reserved |
Section 701.10.27. Reserved |
Section 701.10.28. Reserved |
Section 701.10.29. Reserved |
Section 701.10.30. Penalties for late filing of a monthly tax deposit or use tax returns. |
Section 701.10.31. Reserved |
Section 701.10.32. Reserved |
Section 701.10.33. Reserved |
Section 701.10.34. Reserved |
Section 701.10.35. Reserved |
Section 701.10.36. Reserved |
Section 701.10.37. Reserved |
Section 701.10.38. Reserved |
Section 701.10.39. Reserved |
Section 701.10.40. General rule. |
Section 701.10.41. Computation for tax payments due on or after January 1, 1981, but before January 1, 1982. |
Section 701.10.42. Interest commencing on or after January 1, 1982. |
Section 701.10.43. Request for waiver of penalty. |
Section 701.10.44. Reserved |
Section 701.10.45. Reserved |
Section 701.10.46. Reserved |
Section 701.10.47. Reserved |
Section 701.10.48. Reserved |
Section 701.10.49. Reserved |
Section 701.10.50. Penalty and interest. |
Section 701.10.51. Reserved |
Section 701.10.52. Reserved |
Section 701.10.53. Reserved |
Section 701.10.54. Reserved |
Section 701.10.55. Reserved |
Section 701.10.56. Penalty and interest. |
Section 701.10.57. Penalty and interest. |
Section 701.10.58. Waiver of penalty and interest. |
Section 701.10.59. Reserved |
Section 701.10.60. Reserved |
Section 701.10.61. Reserved |
Section 701.10.62. Reserved |
Section 701.10.63. Reserved |
Section 701.10.64. Reserved |
Section 701.10.65. Reserved |
Section 701.10.66. Penalty and interest. |
Section 701.10.67. Reserved |
Section 701.10.68. Reserved |
Section 701.10.69. Reserved |
Section 701.10.70. Reserved |
Section 701.10.71. Penalty and enforcement provisions. |
Section 701.10.72. Interest. |
Section 701.10.73. Reserved |
Section 701.10.74. Reserved |
Section 701.10.75. Reserved |
Section 701.10.76. Penalties. |
Section 701.10.77. Interest. |
Section 701.10.78. Waiver of penalty or interest. |
Section 701.10.79. Request for statutory exception to penalty. |
Section 701.10.80. Reserved |
Section 701.10.81. Reserved |
Section 701.10.82. Reserved |
Section 701.10.83. Reserved |
Section 701.10.84. Reserved |
Section 701.10.85. Penalty—delinquent returns and payment. |
Section 701.10.86. Reserved |
Section 701.10.87. Reserved |
Section 701.10.88. Reserved |
Section 701.10.89. Reserved |
Section 701.10.90. Penalty—delinquent return and payment. |
Section 701.10.91. Reserved |
Section 701.10.92. Reserved |
Section 701.10.93. Reserved |
Section 701.10.94. Reserved |
Section 701.10.95. Reserved |
Section 701.10.96. Penalty—delinquent return and payment for deaths occurring before January 1, 1991. |
Section 701.10.97. Interest on tax due. |
Section 701.10.98. Reserved |
Section 701.10.99. Reserved |
Section 701.10.100. Reserved |
Section 701.10.101. Penalties. |
Section 701.10.102. Penalty. |
Section 701.10.103. Interest on unpaid tax. |
Section 701.10.104. Reserved |
Section 701.10.105. Reserved |
Section 701.10.106. Reserved |
Section 701.10.107. Reserved |
Section 701.10.108. Reserved |
Section 701.10.109. Reserved |
Section 701.10.110. Interest and penalty. |
Section 701.10.111. Request for waiver of penalty. |
Section 701.10.112. Reserved |
Section 701.10.113. Reserved |
Section 701.10.114. Reserved |
Section 701.10.115. Application of payments to penalty, interest, and then tax due for payments made on or after January 1, 1995, unless otherwise designated by the taxpayer. |
Section 701.10.116. Jeopardy assessments. |
Section 701.10.117. Procedure for posting bond. |
Section 701.10.118. Time limits. |
Section 701.10.119. Amount of bond. |
Section 701.10.120. Posting of bond. |
Section 701.10.121. Order. |
Section 701.10.122. Director’s order. |
Section 701.10.123. Type of bond. |
Section 701.10.124. Form of surety bond. |
Section 701.10.125. Duration of the bond. |
Section 701.10.126. Exoneration of the bond. |