Chapter 300 - ADMINISTRATION
- Rule 701-300.1 - Definitions
- Rule 701-300.2 - Statute of limitations
- Rule 701-300.3 - Retention of records
- Rule 701-300.4 - Authority for deductions
- Rule 701-300.5 - Jeopardy assessments
- Rule 701-300.6 - Information deemed confidential
- Rule 701-300.7 - Reserved
- Rule 701-300.8 - Delegations to audit and examine
- Rule 701-300.9 - Bonding procedure
- Rule 701-300.10 - Indexation
- Rule 701-300.11 - [Rescinded]
- Rule 701-300.12 - Indexation of the optional standard deduction for inflation
- Rule 701-300.13 - Reciprocal tax agreements
- Rule 701-300.14 - Information returns for reporting income payments to the department of revenue
- Rule 701-300.15 - Relief from joint and several liability under Iowa Code section 422.21(7) for substantial understatement of tax attributable to nonrequesting spouse or former spouse
- Rule 701-300.16 - Preparation of taxpayers' returns by department employees
- Rule 701-300.17 - Resident determination
- Rule 701-300.18 - Tax treatment of income repaid in current tax year which had been reported on prior Iowa individual income tax return