Section 701.9.1. Definitions.

As used in the rules contained herein the following definitions apply unless the context otherwise requires:

“Assessment issued” means the most recent assessment in point of time for tax due from the taxpayer for the tax type and tax period.

“Charging off” means deleting an unpaid tax account from records of the department but may not include filing a release of the lien with the office of the recorder in which filed.

“Defunct corporation” means a corporation that has dissolved or ceased to exist with no assets remaining.

“Department” means the Iowa department of revenue.

“Director” means the director of the department or the director’s authorized representative.

“Lien” means the claim against personal or real property provided by Iowa Code section 422.26, other Code sections making reference to sections 422.26 and 424.11.

“Recorder” means the county recorder of any county in the state of Iowa.

“Taxes” means all taxes or charges administered by the department, which include but are not limited to individual income, fiduciary withholding, corporate income, franchise, sales, use, hotel/motel, railroad fuel, equipment car, motor vehicle fuel taxes and the environmental protection charge imposed upon petroleum diminution due and payable to the state of Iowa.