Iowa Administrative Rules (Last Updated: December 07, 2016)

Section 701.44.1. Penalty.

Latest version.

See rule 701—10.6(421) for penalty for tax periods beginning on or after January 1, 1991. See rule 701—10.8(421) for statutory exemptions to penalty for tax periods beginning on or after January 1, 1991.
This rule is intended to implement Iowa Code sections 421.27 and 422.25.

                    
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