IDR Administrative Rules: Reorganization Update

Wednesday - 11/02/2022

The Iowa Department of Revenue has reorganized its administrative rules under Chapter 701 of the Iowa Administrative Code as of November 2, 2022. The Department completed this renumbering to allow it to reorganize the rules by related tax topics and to leave space in the Titles related to specific tax types for future expansion, as needed. Fifty-eight chapters have been editorially renumbered (see chart below). The renumbered chapters can be found in the November 2, 2022, Iowa Administrative Code Supplement and will be published concurrently in the Iowa Administrative Code on the same date.

The Department plans to adopt a rule in the near future to establish a reference table of chapters that have been editorially renumbered as well as those renumbered by the Department in recent rule-making documents.

NOTE: Internal cross-references to other Department rules may not be updated to reflect the recent reorganization. In that case, internal links to those rules may not work. Please use the table below to help find the current rule.

Old Number Subject New Number
Ch. 9 Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts Ch. 20
Ch. 15 Determination of a Sale and Sale Price Ch. 288
Ch. 17 Exempt Sales Ch. 284
Ch. 18 Taxable and Exempt Sales Determined by Method of Transaction or Usage Ch. 285
Ch. 20 Sales Tax on Food, Drugs, and Other Medical Devices Ch. 287
Ch. 31 Receipts Subject to Use Tax Ch. 280
Ch. 32 Receipts Exempt from Use Tax Ch. 281
Ch. 33 Receipts Subject to Use Tax Depending on Method of Transaction Ch. 282
Ch. 37 Underground Storage Tanks Ch. 289
Ch. 38 Administration Ch. 300
Ch. 39 Filing Return and Payment of Tax Ch. 301
Ch. 40 Determination of Net Income Ch. 302
Ch. 41 Determination of Taxable Income Ch. 303
Ch. 42 Adjustments to Computed Tax and Tax Credits Ch. 304
Ch. 43 Assessments and Refunds Ch. 305
Ch. 44 Penalty and Interest Ch. 306
Ch. 45 Partnerships Ch. 401
Ch. 46 Withholding Ch. 307
Ch. 48 Composite Returns Ch. 404
Ch. 49 Estimated Income Tax for Individuals Ch. 308
Ch. 50 Apportionment of Income for Resident Shareholders of S Corporations Ch. 403
Ch. 51 Administration Ch. 500
Ch. 52 Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits Ch. 501
Ch. 53 Determination of Net Income Ch. 502
Ch. 54 Allocation and Apportionment Ch. 503
Ch. 55 Assessments, Refunds, Appeals Ch. 504
Ch. 56 Estimated Tax for Corporations Ch. 505
Ch. 57 Administration Ch. 600
Ch. 58 Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits Ch. 601
Ch. 59 Determination of Net Income Ch. 602
Ch. 60 Assessments, Refunds, Appeals Ch. 603
Ch. 61 Estimated Tax for Financial Institutions Ch. 604
Ch. 70 Replacement Tax and Statewide Property Tax Ch. 101
Ch. 71 Assessment Practices and Equalization Ch. 102
Ch. 72 Examination and Certification of Assessors and Deputy Assessors Ch. 103
Ch. 73 Property Tax Credit and Rent Reimbursement Ch. 104
Ch. 74 Mobile, Modular, and Manufactured Home Tax Ch. 105
Ch. 75 Property Tax Administration Ch. 100
Ch. 76 Determination of Value of Railroad Companies Ch. 106
Ch. 77 Determination of Value of Utility Companies Ch. 107
Ch. 78 Replacement Tax and Statewide Property Tax on Rate-Regulated Water Utilities Ch. 108
Ch. 79 Real Estate Transfer Tax and Declarations of Value Ch. 109
Ch. 80 Property Tax Credit and Exemptions Ch. 110
Ch. 86 Inheritance Tax Ch. 900
Ch. 87 Iowa Estate Tax Ch. 901
Ch. 88 Generation Skipping Transfer Tax Ch. 902
Ch. 89 Fiduciary Income Tax Ch. 700
Ch. 120 Reassessment Expense Fund Ch. 116
Ch. 122 Administration Ch. 111
Ch. 123 Certification Ch. 112
Ch. 124 Courses Ch. 113
Ch. 125 Review of Agency Action Ch. 114
Ch. 126 Property Assessment Appeal Board Ch. 115
Ch. 150 Federal Offset for Iowa Income Tax Obligations Ch. 21
Ch. 151 Collection of Debts Owed the State of Iowa or a State Agency Ch. 22
Ch. 152 Debt Collection and Selling of Property to Collect Delinquent Debts Ch. 23
Ch. 153 License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency Ch. 24
Ch. 154 Challenges to Administrative Levies and Publication of Names of Debtors Ch. 25

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