Administrative Rules - Adopted & Filed
The Iowa Department of Revenue previously submitted the following rule makings to the Iowa Legislature. The following rule makings have been adopted and filed, effective November 10, 2021.
- Appeals, Taxpayer Presentation, and Other Administrative Procedures
The amendments accomplish a variety of objectives. Many are related to the implementation of the Department’s modernized tax management system and e-services portal, GovConnectIowa. Other amendments are to clarify various aspects of the appeals process. The Department will renumber several rules to improve the order of the chapter and to create rules on important topics formerly housed in subrules. To improve the consistency of terminology used in the rules with terminology used elsewhere by the department, the term “protester” is being updated to “taxpayer” and “protest” is being updated to “appeal.” Additional amendments more closely align the rules on dismissal of untimely protests with the narrow statutory grounds for waiving the statute of limitations on filing appeals and to align the grounds for reinstating protests following a failure to pursue with the grounds for default judgments. Other amendments to the rule on rule making will incorporate provisions of the Uniform Rules on Agency. Minor typographical changes were made to the Notice of Intended Action (NOIA) for this rule making.
- 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 amendments outline the procedure a taxpayer will follow to file the motion and the requirements thereof. No changes were made to the NOIA for this rule making.
This information was sent via GovDelivery to those subscribed to receive Law & Policy updates from the Department. To receive notifications of resources and guidance issued by the Department, subscribe to updates by selecting the tax topics of interest.