Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle I - ADMINISTRATION
Chapter 19 - SETTLEMENTS-COMPROMISES AND ABATEMENTS OF TAX, PENALTY, OR INTEREST
Rule 701-19.1 - Settlements

Iowa Admin. Code r. 701-19.1

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Current through Register Vol. 47, No. 13, December 25, 2024
Rule 701-19.1 - Settlements

Pursuant to Iowa Code section 421.5, in addition to the authority granted to the department pursuant to Iowa Code section 17A.10 and notwithstanding Iowa Code section 7D.9, the department may, in its sole discretion, settle any taxes, penalties, or interest. A settlement may be a compromise or full abatement of any amount in dispute.

Iowa Admin. Code r. 701-19.1

ARC 7192C, IAB 12/13/23, effective 1/17/24