Chapter 150 - FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS
- Rule 701-150.1 - Purpose and general application of offset of a federal tax overpayment to collect an Iowa income tax obligation
- Rule 701-150.2 - Definitions
- Rule 701-150.3 - Prerequisites for requesting a federal offset
- Rule 701-150.4 - Procedure after submission of evidence
- Rule 701-150.5 - Notice by Iowa to the Secretary to request federal offset
- Rule 701-150.6 - Erroneous payments to Iowa
- Rule 701-150.7 - Correcting and updating notice to the Secretary