Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 12. FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST |
Section 701.12.1. Returns and payment of tax. |
Section 701.12.2. Remittances. |
Section 701.12.3. Permits and negotiated rate agreements. |
Section 701.12.4. Nonpermit holders. |
Section 701.12.5. Regular permit holders responsible for collection of tax. |
Section 701.12.6. Sale of business. |
Section 701.12.7. Bankruptcy, insolvency or assignment for benefit of creditors. |
Section 701.12.8. Vending machines and other coin-operated devices. |
Section 701.12.9. Claim for refund of tax. |
Section 701.12.10. Audit limitation for certain services. |
Section 701.12.11. Reserved |
Section 701.12.12. Extension of time for filing. |
Section 701.12.13. Determination of filing status. |
Section 701.12.14. Immediate successor liability for unpaid tax. |
Section 701.12.15. Officers and partners—personal liability for unpaid tax. |
Section 701.12.16. Show sponsor liability. |
Section 701.12.17. Purchaser liability for unpaid sales tax. |
Section 701.12.18. Biodiesel production refund. |
Section 701.12.19. Sales and use tax refund for eligible businesses. |