Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 150. FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS |
Section 701.150.1. Purpose and general application of offset of a federal tax overpayment to collect an Iowa income tax obligation. |
Section 701.150.2. Definitions. |
Section 701.150.3. Prerequisites for requesting a federal offset. |
Section 701.150.4. Procedure after submission of evidence. |
Section 701.150.5. Notice by Iowa to the Secretary to request federal offset. |
Section 701.150.6. Erroneous payments to Iowa. |
Section 701.150.7. Correcting and updating notice to the Secretary. |