Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 104. HOTEL AND MOTEL— FILING RETURNS, PAYMENT OF TAX, PENALTY, AND INTEREST |
Section 701.104.1. Returns, time for filing. |
Section 701.104.2. Remittances. |
Section 701.104.3. Permits. |
Section 701.104.4. Sale of business. |
Section 701.104.5. Bankruptcy, insolvency or assignment for benefit of creditors. |
Section 701.104.6. Claim for refund of tax. |
Section 701.104.7. Application of payments. |
Section 701.104.8. Interest and penalty. |
Section 701.104.9. Request for waiver of penalty. |
Section 701.104.10. Extension of time for filing. |
Section 701.104.11. Personal liability of corporate officers and partners for unpaid tax. |
Section 701.104.12. Good faith exception for successor liability. |