Iowa Admin. Code r. 701-259.8

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

Rule 701-259.8 - Penalty and interest

See rules 701-10.6 (421) and 701-10.2 (421) for failure to timely file a return or for failure to timely pay the tax. See rule 701-10.8 (421) for penalty exceptions. See rule 701-10.72 (452A) for interest on refunds.

Iowa Admin. Code r. 701-259.8

ARC 6508C, IAB 9/7/22, effective 10/12/22