Iowa Admin. Code r. 701-20.1
As used in the rules contained herein, the following definitions apply unless the context otherwise requires:
"Assessment issued" means the same as defined in Iowa Code section 422.26(10).
"Charge off" means moving an unpaid account to inactive status. "Charge off" does not mean the account is deleted from the department's records or that the account is not due and owed. Charge off does not prevent the department from recovering all or part of the account through actions including but not limited to bankruptcy, probate, or setoff or through voluntary payment.
"Department" means the Iowa department of revenue.
"Director" means the director of the department or the director's authorized representative.
"Lien" means the legal right or interest against personal or real property provided by Iowa Code section 422.26 or other Iowa Code sections making reference to Iowa Code section 422.26.
"Recorder" means the county recorder of any county in the state of Iowa.
"Taxes" means all taxes or charges administered by the department and any tax or charge to which Iowa Code section 422.26 applies.
Iowa Admin. Code r. 701-20.1