Iowa Admin. Code r. 701-202.9

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

Rule 701-202.9 - Bankruptcy, insolvency, or assignment for benefit of creditors

In cases of bankruptcy, insolvency or assignment for the benefit of creditors by the taxpayer, the taxpayer shall immediately file a return with the tax being due.

This rule is intended to implement Iowa Code section 423.31.

ARC 7714C, IAB 3/6/24, effective 4/10/24