Administrative Rules - Available for Public Comment

Wednesday - 07/14/2021

The Department has submitted new proposed rules to the Iowa Legislature, available for public comment through August 3, 2021. See individual notices below for details.

  • Protests - Motions to Redact Certain Information
    In its 2020 Legislative Session, the Legislature amended Iowa Code sections 422.20 and 422.72 to explicitly allow those filing protests with the Department to move for certain information to be redacted prior to release in response to a public records request. These proposed amendments outline the procedure a taxpayer will follow to file the motion and the requirements thereof.
  • Vehicles Subject to Registration
    In 2008, the Legislature moved the then-use tax imposed on vehicle registration to Iowa Code section 321.105A and renamed it the “fee for new registration.” The Department proposed revisions to this section in 2021 Iowa Acts, Senate File 366, which was enacted by the Legislature, was signed into law by Governor Reynolds, and became effective July 1, 2021. This proposed new Chapter 34 is significantly updated from the existing chapter and includes many examples. Once these rules are in effect, all parties should discontinue the use of the UT-510 manual as guidance and refer to these rules instead.

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