Iowa Admin. Code r. 701-11.1
Current through Register Vol. 47, No. 13, December 25, 2024
When the word "department" appears in this chapter it means the "Iowa Department of Revenue"; the word "director" means the "director of revenue"; the word "tax" means the "tax upon retail sales or use of tangible personal property or taxable services."
This rule is intended to implement Iowa Code sections 422.3 and 422.68(1).
Iowa Admin. Code r. 701-11.1