Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 11. ADMINISTRATION |
Section 701.11.1. Definitions.
Latest version.
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When the word “department” appears in this chapter it means the “Iowa Department of Revenue”; the word “director” means the “director of revenue”; the word “tax” means the “tax upon retail sales or use of tangible personal property or taxable services.”
This rule is intended to implement Iowa Code sections 422.3 and 422.68(1).