Administrative Orders

The Department is charged by statute with many administrative duties, some of which it accomplishes by taking administrative actions or issuing administrative orders. Depending on what the statute requires, the administrative actions or orders can be either requested of or initiated by the Director. This page also includes judicial reviews of Director's Orders from the current year.

The following orders are from the current year. All orders from previous years can be found in the Iowa Tax Research Library

2019 Administrative Orders

The Administrative Law Judge affirmed the Department's denial of the taxpayer's request for refund on the grounds that the request was untimely.

Note: The appeal period has expired, the Administrative Law Judge’s proposed decision is adopted as the final decision by the Department.

Date: 2019-08-26

The Administrative Law Judge affirmed the Department's assessment of a ten-percent late filing penalty.

Note: The appeal period has expired, the Administrative Law Judge’s proposed decision is adopted as the final decision by the Department.

Date: 2019-08-26

On July 11, 2019, the Internal Revenue Service updated IA‐2019‐02 (originally issued March 25, 2019) to extend the deadline for taxpayers who live or have a business in the Iowa County of Muscatine until July 31, 2019 to file most 2018 income tax returns, and to make quarterly estimated payments.

Date: 2019-07-11

Director's Final Order on Permit Revocation.

Date: 2019-07-11

The Director affirmed the proposed order of the Administrative Law Judge finding that the Department's 2012 and 2014 assessments of use tax were proper but needed to be remanded for recalculation of the amount of use tax owed using the correct tax percentages.

Date: 2019-06-28

The Iowa District Court dismissed Petitioner’s Petition for Judicial Review, and affirmed the Director’s dismissal of Petitioner’s Petition for Rulemaking because the petition concerned matters that were the subject of an ongoing contested case proceeding and that deciding the merits of the petition should be delayed until the contested case proceeding has been resolved.

Date: 2019-06-28

WHEREAS, the Marshall County Board of Review in a letter dated June 14, 2019, on file with the Iowa Department of Revenue, over the signatures of Val Bellile, Al Brennecke, and Paul Beals, Board Members of the Board of Review, requested that the Director of Revenue extend the time in which said Board of Review shall be in regular session in the year 2019, in order to enable said Board to have sufficient time in which to complete its duties under the law.

Date: 2019-06-17

WHEREAS, the City of Sioux City Board of Review in an email dated June 12, 2019, on file with the Iowa Department of Revenue, over the signature of John C. Lawson, Sioux City Assessor, requested that the Director of Revenue extend the time in which said Board of Review shall be in regular session in the year 2019, in order to enable said Board to have sufficient time in which to complete its duties under the law.

Date: 2019-06-17

The Director of Revenue, in accordance with Iowa Administrative Code rule 701—7.24(9), refused to issue a declaratory order on the question of whether certain plastic containers were subject to sales tax because the Petition did not substantially comply with rule 701—7.24 and because the facts or questions presented in the Petition were unclear, overbroad, insufficient, or otherwise inappropriate as a basis upon which to issue an order.

Date: 2019-06-07

Declaratory Orders

Any person may petition the Department for a declaratory order. For more detailed information about declaratory orders or how to file a petition, see 17A.9 Declaratory Orders and 701-7.24 (17A) Declaratory order-in general.

To view declaratory orders, cases, or rulings published by the Department, visit the Iowa Tax Research Library.