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 Not all chapter numbers have changed, while some existing chapters were rescinded and other new chapters have been adopted.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. 19
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Ch. 14	Rescinded (Formerly Computation of Tax)	Rule 14.2 now 203.9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Ch. 16	Rescinded (Formerly Taxable Sales)	See Chs. 210, 213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Ch. 19	Rescinded (Formerly Sales and Use Tax on Construction Activities)	See Ch. 219
Ch. 20	Rescinded (Formerly Food for Human consumption, Prescription Drugs, Insulin, Hypodermic Syringes, Diabetic Testing Materials, Prosthetic, Orthotic or Orthopedic Devices)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Ch. 26	Rescinded (Formerly Sales and Use Tax on Services)	See Chs. 211, 218, 219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