Iowa Admin. Code r. 741-4.5
Current through Register Vol. 47, No.14, January 8, 2025
A document is deemed to be filed; an assessment is considered "remitted" within the meaning of Iowa Code section 182.16 and a refund application is considered "made" within the meaning of section 182.17:
This rule is intended to implement Iowa Code sections 182.16 and 182.17.
Iowa Admin. Code r. 741-4.5