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

Section 701.57.8. Delegation to audit and examine.

Latest version.

Pursuant to statutory authority the director delegates to the authorized assistants and employees the power to examine returns and make audits, and to determine the correct amount of tax due, subject to review by or appeal to the director.
This rule is intended to implement Iowa Code sections 422.66 and 422.70.

                    
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