Iowa Admin. Code r. 701-201.11

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

Rule 701-201.11 - Substantially delinquent tax-revocation of permit

(1)Substantial delinquency of tax. The department may revoke a permit if the permit holder has become substantially delinquent in paying any tax that is administered by the department or the interest or penalty on the tax. The department will consider the nonexclusive factors set forth in subrule 201.10(1) to determine whether there is a substantial delinquency.

(2)Child support noncompliance. The holder of a revoked permit will not be permitted to obtain a new permit if the department has received a certificate of noncompliance from the child support recovery unit in regard to the permit holder who is an individual requesting reinstatement until the unit furnishes the department with a withdrawal of the certificate of noncompliance. The department will not revoke a permit from an entity if the department has received a certificate of noncompliance from the child support recovery unit in regard to an individual who is an owner or officer of the entity.

This rule is intended to implement Iowa Code section 423.36.

Iowa Admin. Code r. 701-201.11

ARC 8150C, IAB 7/24/24, effective 8/28/24