Iowa Admin. Code r. 701-8.1
For the purposes of this chapter, the following definitions apply, unless the context otherwise requires:
"Communication" means any method of transfer of data, information, or money by any conduit or mechanism.
"Department" means the Iowa department of revenue.
"Department form" means a form that is distributed by the department.
"Director" means the director of the department.
"Form" means any overall physical arrangement and general layout of communications, using any method of communication, related to tax or other administration and prescribed by the director or otherwise required by law.
"GovConnectIowa" means the e-services portal of the department.
"IRS" means the federal Internal Revenue Service.
"Person" means any individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity.
"Return" means any form required for tax administration from any person to the department.
"Substitute form" means a form that is intended to replace a department form.
This rule is intended to implement Iowa Code sections 17A.3(1)"b" and 421.14.
Iowa Admin. Code r. 701-8.1
ARC 2915C, IAB 1/18/17, effective 2/22/17; ARC 5940C, IAB 10/6/21, effective 11/10/21