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 Not all chapter numbers have changed, while some existing chapters were rescinded and other new chapters have been adopted.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.