Iowa Admin. Code r. 701-600.8
Current through Register Vol. 47, No. 6, September 18, 2024
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.
Iowa Admin. Code r. 701-600.8