Iowa Admin. Code r. 701-700.9

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 701-700.9 - Audits, assessments and refunds

Rules 701-305.1 (422) to 701-305.3 (422) governing the audit of individual income tax returns, the assessment for tax or additional tax due, and the refund of excessive tax paid shall also govern the audit of the fiduciary income tax return and the assessment and refund of fiduciary income tax.

This rule is intended to implement Iowa Code sections 422.16, 422.25, 422.30, 422.70 and 422.73.

Iowa Admin. Code r. 701-700.9

Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23