Iowa Admin. Code r. 701-901.4

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

Rule 701-901.4 - Audits, assessments and refunds

701-subrules 900.3(1) to 900.3(3) providing for the audit, assessment and refund of the Iowa inheritance tax shall also be the rules for the audit, assessment and refund of the Iowa estate tax.

This rule is intended to implement Iowa Code sections 451.3, 451.6, 451.8, 451.10 and 451.12.

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