Iowa Admin. Code r. 701-7.35

Current through Register Vol. 47, No. 13, December 25, 2024

Rule 701-7.35 - Taxpayer designation of tax type and period to which voluntary payments are to be applied

(1) A taxpayer may designate in separate written instructions accompanying the payment the type of tax and tax periods to which any voluntary payment is to be applied. The taxpayer may not designate the application of payments which are the result of enforced collection.

(2) Enforced collection includes, but is not limited to, garnishment of wages, bank accounts, or payments due the taxpayer, or seizure of assets.

This rule is intended to implement Iowa Code section 421.60.

Iowa Admin. Code r. 701-7.35

ARC 0251C, IAB 8/8/12, effective 9/12/12