Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 89. FIDUCIARY INCOME TAX |
Section 701.89.1. Administration. |
Section 701.89.2. Confidentiality. |
Section 701.89.3. Situs of trusts. |
Section 701.89.4. Fiduciary returns and payment of the tax. |
Section 701.89.5. Extension of time to file and pay the tax. |
Section 701.89.6. Penalties. |
Section 701.89.7. Interest or refunds on net operating loss carrybacks. |
Section 701.89.8. Reportable income and deductions. |
Section 701.89.9. Audits, assessments and refunds. |
Section 701.89.10. The income tax certificate of acquittance. |
Section 701.89.11. Appeals to the director. |