Iowa Administrative Code Agency 701 - Revenue Department
Iowa Administrative Code – Agency 701: Revenue Department
The Iowa Department of Revenue (IDR) is governed by Agency 701 in the Iowa Administrative Code. This agency is responsible for administering state tax laws, collecting tax revenues, enforcing tax compliance, and providing guidance to taxpayers.
Structure of Agency 701
Agency 701 is divided into several chapters, each addressing specific areas of tax policy, procedure, and administration. Some key areas include:
🔹 701—Chapter 7: Practice and Procedure Before the Department of Revenue
Rules for how taxpayers can appeal or contest actions by the department.
🔹 701—Chapter 10: Taxpayer Rights
Details the rights of taxpayers, including confidentiality and appeal rights.
🔹 701—Chapters 15-18: Sales and Use Tax
Covers collection, exemptions, local option sales tax, and taxability of specific items and services.
🔹 701—Chapters 38-50: Income Tax (Individual and Corporate)
Rules on income tax returns, withholdings, credits, and deductions.
🔹 701—Chapter 52: Motor Fuel and Special Fuel Taxes
Tax rules relating to fuel distributors and retailers.
🔹 701—Chapter 60: Property Tax Credits and Reimbursements
Administers property tax relief programs such as homestead and elderly credits.
🔹 701—Chapter 71: Excise Tax on Cigarettes and Tobacco Products
Tax regulations for tobacco and nicotine products.
🔹 701—Chapter 201+: Centralized Operations and General Administration
Covers administrative organization, tax forms, electronic filing, and department practices.
Responsibilities of the Department
Tax collection: Income tax, sales/use tax, fuel tax, etc.
Compliance and audits
Property assessment and utility tax oversight
Education and outreach: Guidance, publications, and assistance for taxpayers.
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