IDR Administrative Rules: Reorganization Update

During 2022, the Iowa Department of Revenue reorganized its administrative rules 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 table). The changes were made primarily in an editorial filing effective November 2, 2022. Not all chapter numbers have changed, while some existing chapters were rescinded and other new chapters have been adopted. The table below represents a comprehensive list of all current and recently changed chapters.

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.

Original Number Subject Current
Number
N/A Conversion Chart Ch. 1
Ch. 3 Voluntary Disclosure Program Ch. 3
Ch. 4 Multi level marketers Ch. 208
Ch. 5 Public Records and Fair Information Practices Ch. 5
Ch. 6 Organization (Formerly Organization, Public Inspection) Ch. 6
Ch. 7 Appeals, Taxpayer Representation, and Other Administrative Procedures Ch. 7
Ch. 8 Forms and Communications Ch. 8
Ch. 9 Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts Ch. 20
Ch. 10 Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments Ch. 10
Ch. 11 Administration Ch. 11
Ch. 12 Filing Returns and Payment of Tax
(Formerly Filing Returns, Payment of Tax, Penalty and Interest)		 Ch. 202
Ch. 13 Sales and Use Tax Permits
(Formerly Permits)		 Ch. 201
Ch. 14 Rescinded
(Formerly Computation of Tax)		 Rule 14.2 now 203.9
Ch. 15 Determination of a Sale and Sale Price Ch. 288
Ch. 16 Rescinded
(Formerly Taxable Sales)		 See Chs. 210, 213
Ch. 17 Exempt Sales Ch. 284
Ch. 18 Taxable and Exempt Sales Determined by Method of Transaction or Usage Ch. 285
Ch. 19 Rescinded
(Formerly Sales and Use Tax on Construction Activities)		 See Ch. 219
Ch. 20 Rescinded
(Formerly Food for Human consumption, Prescription Drugs, Insulin, Hypodermic Syringes, Diabetic Testing Materials, Prosthetic, Orthotic or Orthopedic Devices)		 See Ch. 220
Ch. 26 Rescinded
(Formerly Sales and Use Tax on Services)		 See Chs. 211, 218, 219
Ch. 27 Automobile Rental Excise Tax Ch. 251
Ch. 28 Rescinded
(Formerly Definitions)		 N/A
Ch. 29 Rescinded
(Formerly Certificates)		 N/A
Ch. 30 Rescinded
(Formerly Filing Returns, Payment of Tax, Penalty and Interest)		 N/A
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. 34 Vehicle Fee for New Registration Ch. 250
Ch. 37 Underground Storage Tank Rules Incorporated By Reference 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 for Tax Years Beginning Prior to January 1, 2022 (Formerly 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. 67 Motor Fuel Excise Tax Administration Ch. 259
Ch. 68 Motor Fuel and Undyed Special Fuel Ch. 260
Ch. 69 Liquefied Petroleum Gas, Compressed Natural Gas, Liquefied Natural Gas Ch. 261
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. 81 Cigarette and Tobacco Tax Administration Ch. 254
Ch. 82 Cigarette Tax and Regulation of Delivery Sales of Alternative Nicotine Products or Vapor Products Ch. 255
Ch. 83 Tobacco Tax Ch. 256
Ch. 84 Unfair Cigarette Sales Ch. 257
Ch. 85 Tobacco Master Settlement Agreement Ch. 258
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. 91 Administration of Marijuana and Controlled Substances Drug Stamp Tax Ch. 262
Ch. 97 State-Imposed Water Service Excise Tax Ch. 252
Ch. 103 State-Imposed and Locally Imposed Hotel and Motel Taxes Ch. 253
Ch. 107 Local Option Sales and Services Tax (LOST) Ch. 270
Ch. 108 Rescinded
(Formerly Local Option School Infrastructure Sales And Service Tax)		 N/A
Ch. 109 Securing an Advanced Vision for Education (SAVE) Ch. 271
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
Ch. 211 Sales Tax Definitions Ch. 200
Ch. 212 Elements Included or Excluded from Sales Price Ch. 203
Ch. 214 Miscellaneous Nontaxable Transactions Ch. 221
Ch. 215 Remote and Marketplace Sales Ch. 207
Ch. 216 Bundled Transactions Ch. 206
Ch. 223 Sourcing Ch. 205
Ch. 224 Telecommunications Services Ch. 217
N/A Purchases by Businesses Ch, 210
N/A Governments and Nonprofits Ch. 212
N/A Miscellaneous Taxable Sales Ch. 213
Ch. 226 Agriculture Ch. 214
Ch. 230 Manufacturing Ch. 215
Ch. 231 Exemptions Primarily of Benefit to Consumers Ch. 220
N/A Events, Amusements, and Other Related Activities Ch. 216
N/A Services Related to Vehicles Ch. 218
Ch. 219 Sales and Use Tax on Construction Activities Ch. 219
Ch. 235 Rebate Programs Ch. 275
Ch. 237 Reinvestment Districts Ch. 273
Ch. 238 Flood Mitigation Program Ch. 272
Ch. 239 Urban Renewal Projects Ch. 274
Ch. 240 Implementation of Streamlined Sales and Use Tax Agreement Ch. 204
Ch. 242 Response to Disasters Ch. 276
Ch. 250 Sales and Use Tax Refunds for Biodiesel Production Ch. 277
Ch. 258 Refunds for Eligible Businesses Under IEDA Programs Ch. 278
N/A Administration Ch. 400
N/A Composite Returns for Tax Years Beginning on or After January 1, 2022 Ch. 405
N/A Tax Credits Ch. 800