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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