Iowa Admin. Code r. 701-43.5

Current through Register Vol. 47, No. 10, November 13, 2024

Rule 701-43.5 - Abatement of tax

For notices of assessment issued on or after January 1, 1995, if the statutory period for appeal has expired, the director may abate any portion of unpaid tax, penalties or interest which the director determines to be erroneous, illegal, or excessive. See rule 701-731. (421) for procedures on requesting abatement of tax.

This rule is intended to implement Iowa Code section 42160..