Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 9. FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS |
Section 701.9.1. Definitions. |
Section 701.9.2. Lien attaches. |
Section 701.9.3. Purpose of filing. |
Section 701.9.4. Place of filing. |
Section 701.9.5. Time of filing. |
Section 701.9.6. Period of lien. |
Section 701.9.7. Fees. |