Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle IV - INDIVIDUAL INCOME TAX
Chapter 300 - ADMINISTRATION
Rule 701-300.8 - Delegations to audit and examine

Iowa Admin. Code r. 701-300.8

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Current through Register Vol. 47, No. 11, December 11, 2024
Rule 701-300.8 - Delegations to audit and examine

Pursuant to statutory authority, the director delegates to authorized assistants and employees the power to examine returns and make audits; and to determine the correct amount of tax due, subject to review by or appeal to the director.

This rule is intended to implement Iowa Code section 422.70.

Iowa Admin. Code r. 701-300.8

Editorial change: IAC Supplement 11/2/22