Title I - ADMINISTRATION

  1. Chapter 1 - STATE BOARD OF TAX REVIEW-ADMINISTRATION (Rule 701-1.1 to 701-1.3)
  2. Chapter 2 - STATE BOARD OF TAX REVIEW-CONDUCT OF APPEALS AND RULES OF PRACTICE AND PROCEDURE (Rule 701-2.1 to 701-2.54)
  3. Chapter 3 - [Rescinded] (Rule 701-3.1)
  4. Chapter 4 - MULTILEVEL MARKETER AGREEMENTS (Rule 701-4.1)
  5. Chapter 5 - PUBLIC RECORDS AND FAIR INFORMATION PRACTICES (Rule 701-5.1 to 701-5.16)
  6. Chapter 6 - ORGANIZATION (Rule 701-6.1 to 701-6.8)
  7. Chapter 7 - APPEALS, TAXPAYER REPRESENTATION, AND OTHER ADMINISTRATIVE PROCEDURES (Rule 701-7.1 to 701-7.39)
  8. Chapter 8 - FORMS AND COMMUNICATIONS (Rule 701-8.1 to 701-8.7)
  9. Chapter 9 - FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS (Rule 701-9.1 to 701-9.7)
  10. Chapter 10 - INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS (Rule 701-10.1 to 701-10.126)
  11. Chapter 11 - ADMINISTRATION (Rule 701-11.1 to 701-11.11)
  12. Chapter 12 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST (RESCINDED) (Rule 701-12.1 to 701-12.20)
  13. Chapter 13 - PERMITS (RESCINDED) (Rule 701-13.1 to 701-13.17)
  14. Chapter 14 - [Rescinded] (Rule 701-14.1 to 701-14.3)
  15. Chapter 15 - DETERMINATION OF A SALE AND SALE PRICE (Rule 701-15.1 to 701-15.20)
  16. Chapter 16 - [Rescinded] (Rule 701-16.1 to 701-16.52)
  17. Chapter 17 - EXEMPT SALES (Rule 701-17.1 to 701-17.41)
  18. Chapter 18 - TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE (Rule 701-18.1 to 701-18.61)
  19. Chapter 19 - SETTLEMENTS-COMPROMISES AND ABATEMENTS OF TAX, PENALTY, OR INTEREST (Rule 701-19.1 to 701-19.20)
  20. Chapter 20 - FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS (Rule 701-20.1 to 701-20.12)
  21. Chapter 21 - FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS (Rule 701-21.1 to 701-21.7)
  22. Chapter 22 - COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY (Rule 701-22.1 to 701-22.9)
  23. Chapter 23 - DEBT COLLECTION AND SELLING OF PROPERTY TO COLLECT DELINQUENT DEBTS (Rule 701-23.1 to 701-23.3)
  24. Chapter 24 - LICENSE SANCTIONS FOR COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY (Rule 701-24.1 to 701-24.14)
  25. Chapter 25 - CHALLENGES TO ADMINISTRATIVE LEVIES (Rule 701-25.1 to 701-25.18)
  26. Chapter 26 - SETOFF OF QUALIFYING DEBTS OWED TO PUBLIC AGENCIES (Rule 701-26.1 to 701-26.81)
  27. Chapter 27 - SUBPOENA OF RECORDS FROM UTILITY COMPANIES AND PUBLICATION OF NAMES OF DEBTORS (Rule 701-27.1 to 701-27.4)
  28. Chapter 28 - DEFINITIONS (RESCINDED) (Rule 701-28.1 to 701-28.4)
  29. Chapter 29 - CERTIFICATES (RESCINDED) (Rule 701-29.1 to 701-29.3)
  30. Chapter 30 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST (RESCINDED) (Rule 701-30.1 to 701-30.12)
  31. Chapter 31 - RECEIPTS SUBJECT TO USE TAX (Rule 701-31.1 to 701-31.7)
  32. Chapter 32 - RECEIPTS EXEMPT FROM USE TAX (Rule 701-32.1 to 701-32.14)
  33. Chapter 33 - RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION (Rule 701-33.1 to 701-33.10)
  34. Chapter 34 - VEHICLES SUBJECT TO REGISTRATION (Rule 701-34.1 to 701-34.21)
  35. Chapter 35 - Reserved
  36. Chapter 36 - Reserved
  37. Chapter 37 - UNDERGROUND STORAGE TANK RULES INCORPORATED BY REFERENCE (Rule 701-37.1)
  38. Chapter 38 - ADMINISTRATION (Rule 701-38.1 to 701-38.19)
  39. Chapter 39 - FILING RETURN AND PAYMENT OF TAX (Rule 701-39.1 to 701-39.15)
  40. Chapter 40 - DETERMINATION OF NET INCOME (Rule 701-40.1 to 701-40.86)
  41. Chapter 41 - DETERMINATION OF TAXABLE INCOME (Rule 701-41.1 to 701-41.13)
  42. Chapter 42 - ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS (Rule 701-42.1 to 701-42.57)
  43. Chapter 43 - ASSESSMENTS AND REFUNDS (Rule 701-43.1 to 701-43.8)
  44. Chapter 44 - PENALTY AND INTEREST (Rule 701-44.1 to 701-44.5)
  45. Chapter 45 - PARTNERSHIPS (Rule 701-45.1 to 701-45.4)
  46. Chapter 46 - WITHHOLDING (Rule 701-46.1 to 701-46.10)
  47. Chapter 47 - Reserved
  48. Chapter 48 - COMPOSITE RETURNS (Rule 701-48.1 to 701-48.9)
  49. Chapter 49 - ESTIMATED INCOME TAX FOR INDIVIDUALS (Rule 701-49.1 to 701-49.7)
  50. Chapter 50 - APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS (Rule 701-50.1 to 701-50.10)
  51. Chapter 51 - ADMINISTRATION (Rule 701-51.1 to 701-51.10)
  52. Chapter 52 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS (Rule 701-52.1 to 701-52.50)
  53. Chapter 53 - DETERMINATION OF NET INCOME (Rule 701-53.1 to 701-53.30)
  54. Chapter 54 - ALLOCATION AND APPORTIONMENT (Rule 701-54.1 to 701-54.9)
  55. Chapter 55 - ASSESSMENTS, REFUNDS, APPEALS (Rule 701-55.1 to 701-55.5)
  56. Chapter 56 - ESTIMATED TAX FOR CORPORATIONS (Rule 701-56.1 to 701-56.6)
  57. Chapter 57 - ADMINISTRATION (Rule 701-57.1 to 701-57.8)
  58. Chapter 58 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS (Rule 701-58.1 to 701-58.25)
  59. Chapter 59 - DETERMINATION OF NET INCOME (Rule 701-59.1 to 701-59.32)
  60. Chapter 60 - ASSESSMENTS, REFUNDS, APPEALS (Rule 701-60.1 to 701-60.5)
  61. Chapter 61 - ESTIMATED TAX FOR FINANCIAL INSTITUTIONS (Rule 701-61.1 to 701-61.6)
  62. Chapter 62 - Reserved
  63. Chapter 63 - Reserved
  64. Chapter 64 - Reserved
  65. Chapter 65 - Reserved
  66. Chapter 66 - Reserved
  67. Chapter 67 - ADMINISTRATION (Rule 701-67.1 to 701-67.27)
  68. Chapter 68 - MOTOR FUEL AND UNDYED SPECIAL FUEL (Rule 701-68.1 to 701-68.19)
  69. Chapter 69 - LIQUEFIED PETROLEUM GAS- COMPRESSED NATURAL GAS-LIQUEFIED NATURAL GAS (Rule 701-69.1 to 701-69.19)
  70. Chapter 70 - REPLACEMENT TAX AND STATEWIDE PROPERTY TAX (Rule 701-70.1 to 701-70.24)
  71. Chapter 71 - ASSESSMENT PRACTICES AND EQUALIZATION (Rule 701-71.1 to 701-71.29)
  72. Chapter 72 - EXAMINATION AND CERTIFICATION OF ASSESSORS AND DEPUTY ASSESSORS (Rule 701-72.1 to 701-72.18)
  73. Chapter 73 - PROPERTY TAX CREDIT AND RENT REIMBURSEMENT (Rule 701-73.1 to 701-73.34)
  74. Chapter 74 - MOBILE, MODULAR, AND MANUFACTURED HOME TAX (Rule 701-74.1 to 701-74.8)
  75. Chapter 75 - PROPERTY TAX ADMINISTRATION (Rule 701-75.1 to 701-75.8)
  76. Chapter 76 - DETERMINATION OF VALUE OF RAILROAD COMPANIES (Rule 701-76.1 to 701-76.9)
  77. Chapter 77 - DETERMINATION OF VALUE OF UTILITY COMPANIES (Rule 701-77.1 to 701-77.8)
  78. Chapter 78 - REPLACEMENT TAX AND STATEWIDE PROPERTY TAX ON RATE-REGULATED WATER UTILITIES (Rule 701-78.1 to 701-78.23)
  79. Chapter 79 - REAL ESTATE TRANSFER TAX AND DECLARATIONS OF VALUE (Rule 701-79.1 to 701-79.6)
  80. Chapter 80 - PROPERTY TAX CREDITS AND EXEMPTIONS (Rule 701-80.1 to 701-80.56)
  81. Chapter 81 - ADMINISTRATION (Rule 701-81.1 to 701-81.16)
  82. Chapter 82 - CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS (Rule 701-82.1 to 701-82.12)
  83. Chapter 83 - TOBACCO TAX (Rule 701-83.1 to 701-83.17)
  84. Chapter 84 - UNFAIR CIGARETTE SALES (Rule 701-84.1 to 701-84.7)
  85. Chapter 85 - RENUMBERED (Rule 701-85.1 to 701-85.22)
  86. Chapter 86 - INHERITANCE TAX (Rule 701-86.1 to 701-86.15)
  87. Chapter 87 - IOWA ESTATE TAX (Rule 701-87.1 to 701-87.6)
  88. Chapter 88 - GENERATION SKIPPING TRANSFER TAX (Rule 701-88.1 to 701-88.7)
  89. Chapter 89 - FIDUCIARY INCOME TAX (Rule 701-89.1 to 701-89.11)
  90. Chapter 90 - Reserved
  91. Chapter 91 - ADMINISTRATON OF MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX (Rule 701-91.1 to 701-91.3)
  92. Chapter 92 - Reserved
  93. Chapter 93 - Reserved
  94. Chapter 94 - Reserved
  95. Chapter 95 - Reserved
  96. Chapter 96 - Reserved
  97. Chapter 97 - STATE-IMPOSED WATER SERVICE EXCISE TAX (Rule 701-97.1 to 701-97.9)
  98. Chapter 98 - Reserved
  99. Chapter 99 - Reserved

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