Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 44. PENALTY AND INTEREST |
Section 701.44.1. Penalty. |
Section 701.44.2. Computation of interest on unpaid tax. |
Section 701.44.3. Computation of interest on refunds resulting from net operating losses. |
Section 701.44.4. Computation of interest on overpayments. |
Section 701.44.5. Waiver of penalty and interest related to certain casualty losses. |