Section 701.104.9. Request for waiver of penalty.

Latest version.

See rule 701—10.6(421) for the statutory provisions to penalty for tax periods beginning on or after January 1, 1991.
This rule is intended to implement Iowa Code section 423A.6.
[ARC 7761B, IAB 5/6/09, effective 6/10/09]

                    
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