Iowa Admin. Code r. 701-306.1

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

Rule 701-306.1 - Penalty

See rule 701-10.6 (421) for penalty for tax periods beginning on or after January 1, 1991. See rule 701-10.7 (421) for statutory exemptions to penalty for tax periods beginning on or after January 1, 1991.

This rule is intended to implement Iowa Code sections 421.27 and 422.25.

Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23