Iowa Admin. Code r. 871-23.61

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 871-23.61 - Collection of interest and penalties

When wage detail is filed with contributions paid but penalties and interest due, penalties and interest may be assessed and a lien filed in the same manner as for unpaid contributions.

Amended by IAB October 11, 2017/Volume XL, Number 8, effective 11/15/2017