https://library.partnertax.ai/us-ia/regs/ 2026-05-25 https://library.partnertax.ai/us-ia/regs/206.3 [ARC 8153C, IAB 7/24/24, effective 8/28/24] These rules are intended to implement Iowa Code section 423.2(8). [Filed ARC 5605C (Notice ARC 5504C, IAB 3/10/21), IAB 5/5/21, effective 6/9/21] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Filed ARC 8153C (Notice ARC 7148C, IAB 12/13/23), IAB 7/24/24, effective 8/28/24] Revenue https://library.partnertax.ai/us-ia/regs/207.1 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.2 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.3 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.4 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.5 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.6 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.7 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.8 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.9 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.10 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.11 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.12 [ARC 7621C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/207.13 [ARC 7621C, IAB 2/7/24, effective 3/13/24] Revenue[701]Ch 207, p.4 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/207.14 [ARC 7621C, IAB 2/7/24, effective 3/13/24] These rules are intended to implement Iowa Code section 423.14A. [Filed ARC 4644C (Notice ARC 4292C, IAB 2/13/19; Amended Notice ARC 4535C, IAB 7/3/19), IAB 8/28/19, effective 10/2/19] [Filed Emergency ARC 6398C, IAB 7/13/22, effective 7/1/22] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 7621C (Notice ARC 7172C, IAB 12/13/23), IAB 2/7/24, effective 3/13/24] Reven https://library.partnertax.ai/us-ia/regs/208.1 [ARC 8154C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/208.2 [ARC 8154C, IAB 7/24/24, effective 8/28/24] These rules are intended to implement Iowa Code sections 421.5 and 421.17. [Filed 9/15/00, Notice 8/9/00—published 10/4/00, effective 11/8/00] [Filed 3/30/01, Notice 2/21/01—published 4/18/01, effective 5/23/01] [Filed 7/3/01, Notice 5/30/01—published 7/25/01, effective 8/29/01] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] Revenue [Editorial change: IAC Supplement 10/18/23] [Filed ARC 8154C (Notice ARC 7173C, IAB 12 https://library.partnertax.ai/us-ia/regs/209.1 This rule is intended to implement Iowa Code sections 423.45 and 423.51. [ARC 8151C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/209.2 This rule is intended to implement Iowa Code section 423.45. [ARC 8151C, IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 209, p.4 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/209.3 This rule is intended to implement Iowa Code section 423.45. [ARC 8151C, IAB 7/24/24, effective 8/28/24] [Filed ARC 8151C (Notice ARC 7196C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24] Revenue https://library.partnertax.ai/us-ia/regs/210.1 This rule is intended to implement Iowa Code section 423.2(1). [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.2 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.3 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.4 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.5 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.6 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.7 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.8 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.9 This rule is intended to implement Iowa Code sections 423.2 and 423.33. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.10 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 210, p.2 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/210.11 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.12 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.13 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.14 This rule is intended to implement Iowa Code section 423.2. [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.15 This rule is intended to implement Iowa Code section 423.2(2). [ARC 8155C, IAB 7/24/24, effective 8/28/24] Revenue https://library.partnertax.ai/us-ia/regs/210.16 2026-05-25 https://library.partnertax.ai/us-ia/regs/210.17 This rule is intended to implement Iowa Code section 423.2(2). [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.18 This rule is intended to implement Iowa Code sections 423.2(1) and 423.5(1). [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.19 This rule is intended to implement Iowa Code sections 423.2(1) and 423.5(1). [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.20 This rule is intended to implement Iowa Code section 423.1(50). [ARC 8155C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/210.21 [ARC 8155C, IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 210, p.4 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/210.22 This rule is intended to implement Iowa Code section 423.3(71). [ARC 8155C, IAB 7/24/24, effective 8/28/24] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 8155C (Notice ARC 7197C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24] Revenue https://library.partnertax.ai/us-ia/regs/211.1 This rule is intended to implement Iowa Code section 423.2. [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.2 This rule is intended to implement Iowa Code section 423.3(2). [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.3 This rule is intended to implement Iowa Code section 423.2(6)“u.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.4 This rule is intended to implement Iowa Code section 423.2(6)“e.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.5 This rule is intended to implement Iowa Code section 423.2(6)“f.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.6 This rule is intended to implement Iowa Code sections 423.2(6)“g” and 423.36. [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.7 This rule is intended to implement Iowa Code section 423.2(6)“bo” and “bp.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.8 This rule is intended to implement Iowa Code section 423.2(6)“y.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.9 This rule is intended to implement Iowa Code section 423.2(6)“ad.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.10 This rule is intended to implement Iowa Code section 423.2(6)“ae.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.11 This rule is intended to implement Iowa Code section 423.2(6)“ah.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.12 This rule is intended to implement Iowa Code section 423.2(6)“ak.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.13 This rule is intended to implement Iowa Code section 423.2(6)“ap” and “aq.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.14 This rule is intended to implement Iowa Code section 423.2(6)“ax.” Revenue[701]Ch 211, p.6 IAC 2/5/25 [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.15 This rule is intended to implement Iowa Code sections 423.2(6)“bc,”423.3(102), and 423.3(26A). [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.16 This rule is intended to implement Iowa Code sections 423.2(6)“bd” and 423.3(5). [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.17 This rule is intended to implement Iowa Code section 423.2(6)“bg.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.18 This rule is intended to implement Iowa Code section 423.2(6)“bl.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] Revenue https://library.partnertax.ai/us-ia/regs/211.19 This rule is intended to implement Iowa Code section 423.2(6)“bm.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.20 This rule is intended to implement Iowa Code section 423.2(6)“al.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.21 This rule is intended to implement Iowa Code section 423.2(6)“w.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.22 This rule is intended to implement Iowa Code section 423.2(6)“w.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.23 This rule is intended to implement Iowa Code section 423.2(6)“z.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.24 This rule is intended to implement Iowa Code sections 423.1 and 423.2(6)“ab.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.25 This rule is intended to implement Iowa Code section 423.2(6)“am.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.26 This rule is intended to implement Iowa Code section 423.2(6)“ar.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 211, p.10 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/211.27 This rule is intended to implement Iowa Code section 423.2(6)“bh.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.28 This rule is intended to implement Iowa Code section 423.2(6)“as.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.29 This rule is intended to implement Iowa Code section 423.2(7). [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.30 This rule is intended to implement Iowa Code section 423.2(6)“at.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.31 This rule is intended to implement Iowa Code section 423.2(6)“aw.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.32 This rule is intended to implement Iowa Code section 423.2(6)“n.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.33 This rule is intended to implement Iowa Code sections 423.2(6)“ac” and 423.3(106). [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.34 This rule is intended to implement Iowa Code section 423.2(6)“br.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.35 This rule is intended to implement Iowa Code section 423.2(6)“bu.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.36 This rule is intended to implement Iowa Code section 423.2(6)“bt.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] Revenue https://library.partnertax.ai/us-ia/regs/211.37 This rule is intended to implement Iowa Code section 423.2(6)“bs.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/211.38 This rule is intended to implement Iowa Code section 423.2(6)“bq.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] [Filed ARC 6704C (Notice ARC 6577C, IAB 10/5/22), IAB 11/30/22, effective 1/4/23] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 8156C (Notice ARC 7198C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 211, p.16 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/212.1 This rule is intended to implement Iowa Code section 423.3(78). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.2 This rule is intended to implement Iowa Code sections 423.3(1) and 423.3(31). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.3 This rule is intended to implement Iowa Code section 423.3(43). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.4 This rule is intended to implement Iowa Code section 423.3(17). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.5 This rule is intended to implement Iowa Code section 423.3(18). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.6 [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.7 This rule is intended to implement Iowa Code sections 423.3(23) and 423.3(35). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.8 This rule is intended to implement Iowa Code section 423.3(28). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.9 This rule is intended to implement Iowa Code section 423.3(22). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.10 This rule is intended to implement Iowa Code section 423.3. [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.11 This rule is intended to implement Iowa Code chapter 423. [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.12 [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.13 This rule is intended to implement Iowa Code section 423.3(32). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.14 This rule is intended to implement Iowa Code section 423.3(19). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/212.15 This rule is intended to implement Iowa Code sections 423.3(1) and 423.3(31). [ARC 8157C, IAB 7/24/24, effective 8/28/24] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Filed ARC 8157C (Notice ARC 7199C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 212, p.8 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/213.1 This rule is intended to implement Iowa Code sections 423.1(50) and 423.2(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.2 This rule is intended to implement Iowa Code sections 423.1(46) and 423.2(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.3 This rule is intended to implement Iowa Code sections 423.1(47), 423.2(1) and 423.5. [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.4 This rule is intended to implement Iowa Code section 423.2(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.5 This rule is intended to implement Iowa Code sections 423.2(1) and 423.3(51). [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.6 This rule is intended to implement Iowa Code sections 423.1(46) and 423.2(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.7 This rule is intended to implement Iowa Code section 423.2(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.8 This rule is intended to implement Iowa Code sections 423.2(1) and 423.5(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.9 This rule is intended to implement Iowa Code sections 423.1(54) and 423.2(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.10 This rule is intended to implement Iowa Code sections 423.1 and 423.2. [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.11 This rule is intended to implement Iowa Code sections 423.2(1) and 423.5(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24] Revenue https://library.partnertax.ai/us-ia/regs/213.12 This rule is intended to implement Iowa Code sections 423.2(1) and 423.5(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.13 This rule is intended to implement Iowa Code sections 423.2(1) and 423.5(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.14 This rule is intended to implement Iowa Code section 423.2(1)“b.” [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.15 This rule is intended to implement Iowa Code section 423.2. [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.16 This rule is intended to implement Iowa Code section 423.2(1)“a.” [ARC 8158C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/213.17 This rule is intended to implement Iowa Code sections 423.1 and 423.2. [ARC 8158C, IAB 7/24/24, effective 8/28/24] Revenue 1 https://library.partnertax.ai/us-ia/regs/213.18 This rule is intended to implement Iowa Code section 423.1(55B). [ARC 8158C, IAB 7/24/24, effective 8/28/24] [Filed 11/16/05, Notice 10/12/05—published 12/7/05, effective 1/11/06] [Filed ARC 5201C (Notice ARC 5077C, IAB 7/15/20), IAB 10/7/20, effective 11/11/20] 1 [Filed ARC 5915C (Notice ARC 5790C, IAB 7/28/21), IAB 9/22/21, effective 10/27/21] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Filed ARC 6704C (Notice ARC 6577C, IAB 10/5/22), IAB 11/30/22, effect https://library.partnertax.ai/us-ia/regs/215.1 2026-05-25 https://library.partnertax.ai/us-ia/regs/215.2 This rule is intended to implement Iowa Code section 423.3(49). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.3 This rule is intended to implement Iowa Code section 423.3(50). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.4 This rule is intended to implement Iowa Code section 423.3(51). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.5 This rule is intended to implement Iowa Code section 423.3(52). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.6 This rule is intended to implement Iowa Code section 423.3(53). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.7 2026-05-25 https://library.partnertax.ai/us-ia/regs/215.8 This rule is intended to implement Iowa Code section 423.3(82). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.9 This rule is intended to implement Iowa Code section 423.3(51). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.10 This rule is intended to implement Iowa Code section 423.3(92). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.11 This rule is intended to implement Iowa Code section 423.3(93). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.12 This rule is intended to implement Iowa Code section 423.3(95). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.13 This rule is intended to implement Iowa Code section 423.4(7) and 423.4(8). [ARC 8160C, IAB 7/24/24, effective 8/28/24] 701—215.14(423) Exemption for the sale of computers, computer peripherals, machinery, equipment, replacement parts, supplies, and materials used to construct or self-construct computers, computer peripherals, machinery, equipment, replacement parts, and supplies used for certain manufacturing purposes. The sales price of computers, computer peripherals, machinery, equipment, re https://library.partnertax.ai/us-ia/regs/215.15 This rule is intended to implement Iowa Code section 423.3(47)“a”(1). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.16 This rule is intended to implement Iowa Code section 423.3(47)“a”(2). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/220.7 This rule is intended to implement Iowa Code section 423.3(60). [ARC 8162C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/220.8 This rule is intended to implement Iowa Code section 423.3(68). [ARC 8162C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/220.9 This rule is intended to implement Iowa Code section 423.3(109). [ARC 8162C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/220.10 This rule is intended to implement Iowa Code section 423.3(84). [ARC 8162C, IAB 7/24/24, effective 8/28/24] [Filed 12/29/04, Notice 11/24/04—published 1/19/05, effective 2/23/05] [Filed 6/3/05, Notice 4/27/05—published 6/22/05, effective 7/27/05] [Filed 5/5/06, Notice 3/29/06—published 5/24/06, effective 6/28/06] [Filed 10/31/08, Notice 9/24/08—published 11/19/08, effective 12/24/08] [Filed ARC 0281C (Notice ARC 0119C, IAB 5/16/12), IAB 8/22/12, effective 9/26/12] [Filed ARC 1664C (Notice ARC 15 https://library.partnertax.ai/us-ia/regs/221.1 This rule is intended to implement Iowa Code section 423.1(47). [ARC 8163C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/221.2 This rule is intended to implement Iowa Code sections 423.1(51) and 423.2. [ARC 8163C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/221.3 This rule is intended to implement Iowa Code chapter 455C. [ARC 8163C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/221.4 This rule is intended to implement Iowa Code sections 423.2 and 423.5. [ARC 8163C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/221.5 This rule is intended to implement Iowa Code section 423.3(41). [ARC 8163C, IAB 7/24/24, effective 8/28/24] [Filed 11/16/05, Notice 10/12/05—published 12/7/05, effective 1/11/06] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 8163C (Notice ARC 7203C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 221, p.2 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/225.1 This rule is intended to implement Iowa Code section 423.3(2). [ARC 8164C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/225.2 This rule is intended to implement Iowa Code sections 423.1(55) and 423.3(50). [ARC 8164C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/225.3 This rule is intended to implement Iowa Code sections 423.1(39) and 423.3(2). [ARC 8164C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/225.4 This rule is intended to implement Iowa Code section 423.3(51). [ARC 8164C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/225.5 This rule is intended to implement Iowa Code sections 423.1(24), 423.1(43), 423.1(46), 423.1(54), 423.2(1), and 423.15(2). [ARC 8164C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/225.6 This rule is intended to implement Iowa Code section 423.3(98). [ARC 8164C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/225.7 This rule is intended to implement Iowa Code section 423.3(104). Revenue[701]Ch 225, p.10 IAC 2/5/25 [ARC 8164C, IAB 7/24/24, effective 8/28/24] [Filed 11/16/05, Notice 10/12/05—published 12/7/05, effective 1/11/06] [Filed ARC 0403C (Notice ARC 0294C, IAB 8/22/12), IAB 10/17/12, effective 11/21/12] [Filed ARC 4679C (Notice ARC 4562C, IAB 7/31/19), IAB 9/25/19, effective 10/30/19] [Filed ARC 6704C (Notice ARC 6577C, IAB 10/5/22), IAB 11/30/22, effective 1/4/23] [Editorial change: IAC Supplement 1 https://library.partnertax.ai/us-ia/regs/230.1 This rule is intended to implement Iowa Code chapters 421B, 453A, 453C, 453D, and 453E. [ARC 9038C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/230.2 This rule is intended to implement Iowa Code sections 453A.15, 453A.18, 453A.19, 453A.24, 453A.45, and 453A.49. [ARC 9038C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/230.3 This rule is intended to implement Iowa Code sections 453A.15, 453A.25, 453A.45, and 453A.49. [ARC 9038C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/230.4 This rule is intended to implement Iowa Code sections 453A.14 and 453A.44. [ARC 9038C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/230.5 This rule is intended to implement Iowa Code chapter 252J and sections 453A.13, 453A.16, 453A.17, 453A.22, 453A.23, and 453A.44. [ARC 9038C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/230.6 This rule is intended to implement Iowa Code chapter 252J and sections 453A.13, 453A.22, 453A.44(11), and 453A.48(2). [ARC 9038C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/230.7 This rule is intended to implement Iowa Code sections 453A.6, 453A.40, and 453A.43. [ARC 9038C, IAB 3/19/25, effective 4/23/25] [Filed ARC 9038C (Notice ARC 8733C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25] Revenue https://library.partnertax.ai/us-ia/regs/231.1 This rule is intended to implement Iowa Code chapters 421B, 453A, 453C, 453D, and 453E. [ARC 9039C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/231.2 This rule is intended to implement Iowa Code sections 453A.13, 453A.16, 453A.17, and 453A.23. [ARC 9039C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/231.3 This rule is intended to implement Iowa Code sections 453A.14, 453A.17, and 453A.23. [ARC 9039C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/231.4 This rule is intended to implement Iowa Code section 453A.6. [ARC 9039C, IAB 3/19/25, effective 4/23/25] Revenue[701]Ch 231, p.2 IAC 3/19/25 https://library.partnertax.ai/us-ia/regs/231.5 This rule is intended to implement Iowa Code sections 453A.6, 453A.7, 453A.8, 453A.10, 453A.28, and 453A.35. [ARC 9039C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/231.6 This rule is intended to implement Iowa Code sections 453A.8, 453A.12, and 453A.25. [ARC 9039C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/231.7 This rule is intended to implement Iowa Code section 453A.15. [ARC 9039C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/231.8 This rule is intended to implement Iowa Code sections 453A.1, 453A.13, 453A.16, 453A.22, 453A.31, and 453A.39. [ARC 9039C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/231.9 This rule is intended to implement Iowa Code section 453A.8. [ARC 9039C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/231.10 This rule is intended to implement Iowa Code sections 453A.47A, 453A.47B, and 453A.47C. [ARC 9039C, IAB 3/19/25, effective 4/23/25] [Filed ARC 9039C (Notice ARC 8734C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25] Revenue[701]Ch 231, p.6 IAC 3/19/25 https://library.partnertax.ai/us-ia/regs/232.1 This rule is intended to implement Iowa Code chapters 421B, 453A, 453C, 453D, and 453E. [ARC 9040C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/232.2 This rule is intended to implement Iowa Code section 453A.44. [ARC 9040C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/232.3 This rule is intended to implement Iowa Code section 453A.44. [ARC 9040C, IAB 3/19/25, effective 4/23/25] Revenue https://library.partnertax.ai/us-ia/regs/232.4 This rule is intended to implement Iowa Code sections 453A.42(18) and 453A.43. [ARC 9040C, IAB 3/19/25, effective 4/23/25] Revenue[701]Ch 232, p.2 IAC 3/19/25 https://library.partnertax.ai/us-ia/regs/232.5 This rule is intended to implement Iowa Code sections 453A.42 and 453A.43. [ARC 9040C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/232.6 This rule is intended to implement Iowa Code sections 453A.46 and 453A.47. [ARC 9040C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/232.7 This rule is intended to implement Iowa Code section 453A.47. [ARC 9040C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/232.8 This rule is intended to implement Iowa Code sections 453A.43, 453A.46, and 453A.49. [ARC 9040C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/232.9 This rule is intended to implement Iowa Code section 453A.45. [ARC 9040C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/232.10 This rule is intended to implement Iowa Code sections 453A.43, 453A.46, and 453A.49. [ARC 9040C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/232.11 This rule is intended to implement Iowa Code section 453A.43(4). [ARC 9040C, IAB 3/19/25, effective 4/23/25] [Filed ARC 9040C (Notice ARC 8735C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25] Revenue https://library.partnertax.ai/us-ia/regs/233.1 This rule is intended to implement Iowa Code section 421B.2. [ARC 9041C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/233.2 This rule is intended to implement Iowa Code sections 421B.2, 421B.3, 421B.5, 421B.6 and 421B.9. [ARC 9041C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/233.3 This rule is intended to implement Iowa Code section 421B.4. [ARC 9041C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/233.4 This rule is intended to implement Iowa Code section 421B.3. [ARC 9041C, IAB 3/19/25, effective 4/23/25] Revenue[701]Ch 233, p.2 IAC 3/19/25 https://library.partnertax.ai/us-ia/regs/233.5 This rule is intended to implement Iowa Code chapter 421B. [ARC 9041C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/233.6 This rule is intended to implement Iowa Code sections 421B.8 and 421B.11. [ARC 9041C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/233.7 This rule is intended to implement Iowa Code section 421B.11. [ARC 9041C, IAB 3/19/25, effective 4/23/25] [Filed ARC 9041C (Notice ARC 8736C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25] Revenue[701]Ch 233, p.4 IAC 3/19/25 https://library.partnertax.ai/us-ia/regs/234.1 [ARC 9042C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/234.2 [ARC 9042C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/234.3 [ARC 9042C, IAB 3/19/25, effective 4/23/25] Revenue https://library.partnertax.ai/us-ia/regs/234.4 [ARC 9042C, IAB 3/19/25, effective 4/23/25] These rules are intended to implement Iowa Code chapter 453C. DIVISION II TOBACCO PRODUCT MANUFACTURERS’ OBLIGATIONS AND PROCEDURES https://library.partnertax.ai/us-ia/regs/234.5 [ARC 9042C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/234.6 [ARC 9042C, IAB 3/19/25, effective 4/23/25] [Filed ARC 9042C (Notice ARC 8737C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25] Revenue https://library.partnertax.ai/us-ia/regs/235.1 This rule is intended to implement Iowa Code chapter 453E. [ARC 9710C, IAB 11/12/25, effective 12/17/25] https://library.partnertax.ai/us-ia/regs/235.2 This rule is intended to implement Iowa Code chapter 453E. [ARC 9710C, IAB 11/12/25, effective 12/17/25] https://library.partnertax.ai/us-ia/regs/235.3 This rule is intended to implement Iowa Code sections 453E.3 and 453E.4. [ARC 9710C, IAB 11/12/25, effective 12/17/25] https://library.partnertax.ai/us-ia/regs/235.4 This rule is intended to implement Iowa Code chapter 252J and sections 453A.22 and 453E.7. [ARC 9710C, IAB 11/12/25, effective 12/17/25] https://library.partnertax.ai/us-ia/regs/235.5 This rule is intended to implement Iowa Code section 453E.3. [ARC 9710C, IAB 11/12/25, effective 12/17/25] https://library.partnertax.ai/us-ia/regs/235.6 This rule is intended to implement Iowa Code section 453E.4. [ARC 9710C, IAB 11/12/25, effective 12/17/25] https://library.partnertax.ai/us-ia/regs/235.7 This rule is intended to implement Iowa Code sections 453E.4 and 453E.5. [ARC 9710C, IAB 11/12/25, effective 12/17/25] https://library.partnertax.ai/us-ia/regs/215.17 This rule is intended to implement Iowa Code section 423.3(47)“a”(3). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.18 2026-05-25 https://library.partnertax.ai/us-ia/regs/215.19 This rule is intended to implement Iowa Code sections 321.105A(2)“c”(24) and 423.3(47)“a”(5). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.20 This rule is intended to implement Iowa Code section 423.3(47)“a”(6). [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.21 This rule is intended to implement Iowa Code section 423.3(47)“b.” [ARC 8160C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/215.22 This rule is intended to implement Iowa Code section 423.3(48). Revenue[701]Ch 215, p.22 IAC 2/5/25 1 1 1 1 [ARC 8160C, IAB 7/24/24, effective 8/28/24] [Filed 11/16/05, Notice 10/12/05—published 12/7/05, effective 1/11/06] [Filed 5/5/06, Notice 3/29/06—published 5/24/06, effective 6/28/06] Filed 2/8/08, Notice 1/2/08—published 2/27/08, effective 4/2/08 [Filed 11/12/08, Notice 10/8/08—published 12/3/08, effective 1/7/09] [Filed ARC 8602B (Notice ARC 8480B, IAB 1/13/10), IAB 3/10/10, effective 4/1 https://library.partnertax.ai/us-ia/regs/216.1 This rule is intended to implement Iowa Code section 423.2(3). [ARC 7715C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/216.2 This rule is intended to implement Iowa Code section 423.2(6)“m.” [ARC 7715C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/216.3 This rule is intended to implement Iowa Code section 423.2(6)“v.” [ARC 7715C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/216.4 This rule is intended to implement Iowa Code section 423.2(6)“j.” [ARC 7715C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/216.5 This rule is intended to implement Iowa Code section 423.2(1). [ARC 7715C, IAB 3/6/24, effective 4/10/24] Revenue[701]Ch 216, p.2 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/216.6 This rule is intended to implement Iowa Code section 99F.10. [ARC 7715C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/216.7 This rule is intended to implement Iowa Code section 423.3(63). [ARC 7715C, IAB 3/6/24, effective 4/10/24] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Filed ARC 6704C (Notice ARC 6577C, IAB 10/5/22), IAB 11/30/22, effective 1/4/23] [Filed ARC 7009C (Notice ARC 6947C, IAB 3/8/23), IAB 5/3/23, effective 6/7/23] [Filed ARC 7715C (Notice ARC 7377C, IAB 12/27/23), IAB 3/6/24, effective 4/10/24] Revenue https://library.partnertax.ai/us-ia/regs/217.1 [ARC 7622C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/217.2 This rule is intended to implement Iowa Code section 423.2(9). [ARC 7622C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/217.3 This rule is intended to implement Iowa Code section 423.2(9). [ARC 7622C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/217.4 This rule is intended to implement Iowa Code section 423.3. [ARC 7622C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/217.5 This rule is intended to implement Iowa Code section 423.2(8). [ARC 7622C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/217.6 This rule is intended to implement Iowa Code section 423.20. [ARC 7622C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/217.7 This rule is intended to implement Iowa Code section 423.36. [ARC 7622C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/217.8 This rule is intended to implement Iowa Code section 34A.7B. [ARC 7622C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/217.9 This rule is intended to implement Iowa Code section 423.3(47A). [ARC 7622C, IAB 2/7/24, effective 3/13/24] Revenue [Filed ARC 9814B (Notice ARC 9675B, IAB 8/10/11), IAB 10/19/11, effective 11/23/11] [Filed ARC 0527C (Notice ARC 0407C, IAB 10/17/12), IAB 12/12/12, effective 1/16/13] [Filed ARC 4309C (Notice ARC 4176C, IAB 12/19/18), IAB 2/13/19, effective 3/20/19] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed https://library.partnertax.ai/us-ia/regs/218.1 This rule is intended to implement Iowa Code section 423.2(6)“b.” [ARC 7716C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/218.2 This rule is intended to implement Iowa Code section 423.2(6)“c.” [ARC 7716C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/218.3 This rule is intended to implement Iowa Code section 423.2(6)“ag.” [ARC 7716C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/218.4 This rule is intended to implement Iowa Code sections 423.2(6)“d” and 423.2(7)“a”(1). [ARC 7716C, IAB 3/6/24, effective 4/10/24] Revenue https://library.partnertax.ai/us-ia/regs/218.5 This rule is intended to implement Iowa Code section 423.2(6)“h.” [ARC 7716C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/218.6 This rule is intended to implement Iowa Code section 423.2(6)“i.” [ARC 7716C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/218.7 This rule is intended to implement Iowa Code sections 423.1(7) and 423.2(6)“bn.” [ARC 7716C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/218.8 This rule is intended to implement Iowa Code section 423.2(6)“s.” [ARC 7716C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/218.9 This rule is intended to implement Iowa Code section 423.2(6)“bf.” [ARC 7716C, IAB 3/6/24, effective 4/10/24] Revenue[701]Ch 218, p.2 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/218.10 This rule is intended to implement Iowa Code chapter 423. [ARC 7716C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/218.11 This rule is intended to implement Iowa Code section 423.3(56). [ARC 7716C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/218.12 This rule is intended to implement Iowa Code section 423.4(10). [ARC 7716C, IAB 3/6/24, effective 4/10/24] [Filed ARC 6704C (Notice ARC 6577C, IAB 10/5/22), IAB 11/30/22, effective 1/4/23] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 7716C (Notice ARC 7200C, IAB 12/27/23), IAB 3/6/24, effective 4/10/24] Revenue https://library.partnertax.ai/us-ia/regs/219.1 This rule is intended to implement Iowa Code chapter 423. [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.2 This rule is intended to implement Iowa Code section 423.2(1)“b.” [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.3 This rule is intended to implement Iowa Code sections 423.2(1)“b” and 423.5. [ARC 8161C, IAB 7/24/24, effective 8/28/24] Revenue 1 Floor coverings that are shaped to fit a particular room or area and that are attached to the supporting floor with cement, tacks or tack strips, or by some other method making a permanent attachment are considered to be building materials. Carpeting (whether attached to the floor or not) is not treated as a building material for the purposes of this chapter. Rugs, m https://library.partnertax.ai/us-ia/regs/219.4 This rule is intended to implement Iowa Code section 423.2(1)“b.” [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.5 This rule is intended to implement Iowa Code section 423.2(1)“c.” [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.6 This rule is intended to implement Iowa Code section 423.2(1)“c.” [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.7 This rule is intended to implement Iowa Code sections 423.2(1)“b,” 423.3(64), 423.5(1)“b,” 423.6(9), and 423.6(10). [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.8 This rule is intended to implement Iowa Code sections 423.2(1)“c” and 423.3(37). [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.9 This rule is intended to implement Iowa Code sections 423.2(6), 423.3, and 423.5. [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.10 This rule is intended to implement Iowa Code section 423.2(1)“b.” [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.11 This rule is intended to implement Iowa Code sections 423.2(6) and 423.3(37). [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.12 This rule is intended to implement Iowa Code section 423.3(37). [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.13 This rule is intended to implement Iowa Code section 423.2(6). [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.14 This rule is intended to implement Iowa Code sections 423.2 and 423.3. [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.15 This rule is intended to implement Iowa Code sections 423.2 and 423.3. [ARC 8161C, IAB 7/24/24, effective 8/28/24] Revenue https://library.partnertax.ai/us-ia/regs/219.16 This rule is intended to implement Iowa Code sections 423.2 and 423.5. [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.17 This rule is intended to implement Iowa Code sections 423.2 and 423.5. [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.18 This rule is intended to implement Iowa Code section 423.45. [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.19 This rule is intended to implement Iowa Code section 423.31. [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.20 This rule is intended to implement Iowa Code sections 423.3(37) and 423.3(85). [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.21 This rule is intended to implement Iowa Code section 423.3(31). [ARC 8161C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/219.22 This rule is intended to implement Iowa Code sections 423.3(80) and 423.4(1). [ARC 8161C, IAB 7/24/24, effective 8/28/24] [Filed 12/29/04, Notice 11/24/04—published 1/19/05, effective 2/23/05] [Filed 5/5/06, Notice 3/29/06—published 5/24/06, effective 6/28/06] [Filed ARC 2349C (Amended Notice ARC 2239C, IAB 11/11/15; Notice ARC 2178C, IAB 9/30/15), IAB 1/6/16, effective 2/10/16] 1 [Filed ARC 6704C (Notice ARC 6577C, IAB 10/5/22), IAB 11/30/22, effective 1/4/23] [Filed ARC 6842C (Notice ARC 6611C https://library.partnertax.ai/us-ia/regs/220.1 This rule is intended to implement Iowa Code section 423.3(55). [ARC 8162C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/220.2 2026-05-25 https://library.partnertax.ai/us-ia/regs/220.3 This rule is intended to implement Iowa Code sections 423.2(8) and 423.3(57). [ARC 8162C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/220.3 This rule is intended to implement Iowa Code sections 423.2(8) and 423.3(57). [ARC 8162C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/220.3 This rule is intended to implement Iowa Code sections 423.2(8) and 423.3(57). [ARC 8162C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/220.4 This rule is intended to implement Iowa Code section 423.3(57). [ARC 8162C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/220.5 This rule is intended to implement Iowa Code section 423.3(60). [ARC 8162C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/220.6 This rule is intended to implement Iowa Code section 423.3(60). [ARC 8162C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/261.8 This rule is intended to implement Iowa Code section 452A.8. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.9 This rule is intended to implement Iowa Code section 452A.8. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.10 This rule is intended to implement Iowa Code section 452A.8. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.11 This rule is intended to implement Iowa Code sections 452A.3 and 452A.17. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.12 This rule is intended to implement Iowa Code section 452A.17. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.13 This rule is intended to implement Iowa Code sections 452A.3, 452A.8, 452A.59, and 452A.62. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.14 This rule is intended to implement Iowa Code sections 452A.10 and 452A.74(2). [ARC 9043C, IAB 3/19/25, effective 4/23/25] [Filed 11/3/95, Notice 9/27/95—published 11/22/95, effective 1/1/96] [Filed 9/20/96, Notice 8/14/96—published 10/9/96, effective 11/13/96] [Filed 9/5/97, Notice 7/30/97—published 9/24/97, effective 10/29/97] [Filed 10/15/99, Notice 9/8/99—published 11/3/99, effective 12/8/99] [Filed 11/6/03, Notice 10/1/03—published 11/26/03, effective 12/31/03] [Filed 11/16/05, Notice 10/12/ https://library.partnertax.ai/us-ia/regs/262.1 This rule is intended to implement Iowa Code section 452A.41. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/262.2 This rule is intended to implement Iowa Code section 452A.41. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/262.3 This rule is intended to implement Iowa Code sections 452A.17 and 452A.42. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/262.4 This rule is intended to implement Iowa Code section 452A.41. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/262.5 This rule is intended to implement Iowa Code section 452A.41. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/262.6 This rule is intended to implement Iowa Code section 452A.44. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/262.7 This rule is intended to implement Iowa Code sections 452A.17 and 452A.43. [ARC 9043C, IAB 3/19/25, effective 4/23/25] Revenue [Filed ARC 7019C (Notice ARC 6921C, IAB 2/22/23), IAB 5/17/23, effective 7/1/23] [Filed ARC 9043C (Notice ARC 8739C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25] Revenue[701]Ch 262, p.4 IAC 3/19/25 https://library.partnertax.ai/us-ia/regs/270.1 This rule is intended to implement Iowa Code section 423B.7. [ARC 7623C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/270.2 This rule is intended to implement Iowa Code section 423B.6. [ARC 7623C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/270.3 This rule is intended to implement Iowa Code section 423B.6. [ARC 7623C, IAB 2/7/24, effective 3/13/24] Revenue https://library.partnertax.ai/us-ia/regs/270.4 This rule is intended to implement Iowa Code section 423B.6. [ARC 7623C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/270.5 This rule is intended to implement Iowa Code section 423B.6. [ARC 7623C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/270.6 This rule is intended to implement Iowa Code section 423B.5(1). [ARC 7623C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/270.7 This rule is intended to implement Iowa Code section 423B.5. [ARC 7623C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/270.8 This rule is intended to implement Iowa Code section 423B.7. [ARC 7623C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/270.9 This rule is intended to implement Iowa Code section 423B.7(1). [ARC 7623C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/270.10 This rule is intended to implement Iowa Code section 423B.7. [ARC 7623C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/270.11 This rule is intended to implement Iowa Code sections 99F.10(6) and 423B.5. [ARC 7623C, IAB 2/7/24, effective 3/13/24] [Filed emergency 12/13/85—published 1/1/86, effective 1/1/86] Revenue[701]Ch 270, p.8 IAC 2/5/25 ◊ 1 [Filed 2/7/86, Notice 1/1/86—published 2/26/86, effective 4/2/86] [Filed 10/31/86, Notice 9/24/86—published 11/19/86, effective 12/24/86] [Filed emergency 11/14/86—published 12/17/86, effective 11/14/86] [Filed 9/30/88, Notice 8/24/88—published 10/19/88, effective 11/23/88]◊ [Fil https://library.partnertax.ai/us-ia/regs/272.1 This rule is intended to implement Iowa Code chapter 418 and sections 423.2(11), 423.2A(2) and 423.2A(3). [ARC 8165C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/272.2 This rule is intended to implement Iowa Code section 418.1. [ARC 8165C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/272.3 This rule is intended to implement Iowa Code sections 418.11 and 423.2A(2). [ARC 8165C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/272.4 This rule is intended to implement Iowa Code sections 418.12, 418.13 and 423.2A(2). [ARC 8165C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/272.5 This rule is intended to implement Iowa Code section 423.2A(3). [ARC 8165C, IAB 7/24/24, effective 8/28/24] [Filed ARC 1103C (Notice ARC 0955C, IAB 8/21/13), IAB 10/16/13, effective 11/20/13] [Filed ARC 4311C (Notice ARC 4175C, IAB 12/19/18), IAB 2/13/19, effective 3/20/19] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 8165C (Notice ARC 7184C, IAB 12/13/23), IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 2 https://library.partnertax.ai/us-ia/regs/273.1 This rule is intended to implement Iowa Code chapter 15J. [ARC 8166C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/273.2 This rule is intended to implement Iowa Code sections 15J.5, 423.2(11) and 423A.6. [ARC 8166C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/273.3 This rule is intended to implement Iowa Code section 15J.6. [ARC 8166C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/273.4 This rule is intended to implement Iowa Code section 15J.7. Revenue [ARC 8166C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/273.5 This rule is intended to implement Iowa Code section 15J.8. [ARC 8166C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/273.6 This rule is intended to implement Iowa Code section 423.2A(3). [ARC 8166C, IAB 7/24/24, effective 8/28/24] [Filed ARC 1443C (Notice ARC 1363C, IAB 3/5/14), IAB 4/30/14, effective 6/4/14] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 8166C (Notice ARC 7185C, IAB 12/13/23), IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 273, p.2 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/274.1 [ARC 8167C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/274.2 [ARC 8167C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/274.3 [ARC 8167C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/274.4 [ARC 8167C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/274.5 [ARC 8167C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/274.6 [ARC 8167C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/274.7 [ARC 8167C, IAB 7/24/24, effective 8/28/24] These rules are intended to implement Iowa Code sections 423.2A, 423B.1, 423B.7, and 423B.10. [Filed ARC 7666B (Notice ARC 7531B, IAB 1/28/09), IAB 4/8/09, effective 5/13/09] [Editorial change: IAC Supplement 4/22/09] [Filed ARC 0468C (Notice ARC 0378C, IAB 10/3/12), IAB 11/28/12, effective 1/2/13] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 8167C (Notice ARC 7 https://library.partnertax.ai/us-ia/regs/275.1 This rule is intended to implement Iowa Code section 423.4(5). [ARC 7625C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/275.2 This rule is intended to implement Iowa Code section 423.4(10). [ARC 7625C, IAB 2/7/24, effective 3/13/24] Revenue https://library.partnertax.ai/us-ia/regs/275.3 This rule is intended to implement Iowa Code section 423.4(11). [ARC 7625C, IAB 2/7/24, effective 3/13/24] [Filed 2/24/06, Notice 1/18/06—published 3/15/06, effective 4/19/06] [Filed ARC 9434B (Notice ARC 9339B, IAB 1/26/11), IAB 3/23/11, effective 4/27/11] [Filed ARC 0402C (Notice ARC 0295C, IAB 8/22/12), IAB 10/17/12, effective 11/21/12] [Filed ARC 4144C (Notice ARC 4009C, IAB 9/26/18), IAB 11/21/18, effective 12/26/18] [Filed ARC 4145C (Notice ARC 4023C, IAB 9/26/18), IAB 11/21/18, effective https://library.partnertax.ai/us-ia/regs/282.1 This rule is intended to implement Iowa Code section 423.5(1). [ARC 7717C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/282.2 This rule is intended to implement Iowa Code section 423.5(1)“c.” [ARC 7717C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/282.3 This rule is intended to implement Iowa Code section 423.6(3)“b.” [ARC 7717C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/282.4 This rule is intended to implement Iowa Code section 423.6(6). [ARC 7717C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/282.5 This rule is intended to implement Iowa Code section 423.6(8). [ARC 7717C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/282.6 This rule is intended to implement Iowa Code sections 423.15(3) and 423.17. [ARC 7717C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/282.7 This rule is intended to implement Iowa Code section 423.6(10). [ARC 7717C, IAB 3/6/24, effective 4/10/24] https://library.partnertax.ai/us-ia/regs/282.8 This rule is intended to implement Iowa Code section 423.6(10). [ARC 7717C, IAB 3/6/24, effective 4/10/24] [Filed December 12, 1974] [Filed 11/5/76, Notice 9/22/76—published 12/1/76, effective 1/5/77] [Filed 9/2/77, Notice 6/15/77—published 9/21/77, effective 10/26/77] [Filed 1/5/79, Notice 11/29/78—published 1/24/79, effective 2/28/79] [Filed 10/4/85, Notice 8/28/85—published 10/23/85, effective 11/27/85] [Filed emergency 11/14/86—published 12/17/86, effective 11/14/86] [Filed 11/22/89, Notice https://library.partnertax.ai/us-ia/regs/285.1 This rule is intended to implement Iowa Code sections 423.2 and 423.3(39). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.2 This rule is intended to implement Iowa Code section 423.2. [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.3 This rule is intended to implement Iowa Code sections 423.1, 423.1(39), 423.2, and 423.5. [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.4 This rule is intended to implement Iowa Code section 423.2. [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.5 This rule is intended to implement Iowa Code section 423.2. [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.6 This rule is intended to implement Iowa Code section 423.2. [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.7 This rule is intended to implement Iowa Code section 423.3(39). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.8 This rule is intended to implement Iowa Code section 423.3. [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.9 This rule is intended to implement Iowa Code section 423.3. [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.10 This rule is intended to implement Iowa Code section 423.3(42). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/235.8 This rule is intended to implement Iowa Code sections 453E.3(7), 453E.4, and 453E.5. [ARC 9710C, IAB 11/12/25, effective 12/17/25] Revenue[701]Ch 235, p.8 IAC 11/12/25 https://library.partnertax.ai/us-ia/regs/235.9 This rule is intended to implement Iowa Code sections 453E.3(7) and 453E.4(4)“e.” [ARC 9710C, IAB 11/12/25, effective 12/17/25] https://library.partnertax.ai/us-ia/regs/235.10 This rule is intended to implement Iowa Code section 453E.2(4). [ARC 9710C, IAB 11/12/25, effective 12/17/25] [Filed ARC 9710C (Notice ARC 9570C, IAB 9/17/25), IAB 11/12/25, effective 12/17/25] Revenue https://library.partnertax.ai/us-ia/regs/250.1 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.2 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.3 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.4 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.5 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.6 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] Revenue[701]Ch 250, p.4 IAC 3/19/25 https://library.partnertax.ai/us-ia/regs/250.7 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.8 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.9 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.10 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.11 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.12 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.13 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.14 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.15 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.16 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.17 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.18 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.19 This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/250.20 This rule is intended to implement Iowa Code sections 321.105A and 423.3. [ARC 9034C, IAB 3/19/25, effective 4/23/25] [Filed December 12, 1974] [Filed 9/2/77, Notice 6/15/77—published 9/21/77, effective 10/26/77] [Filed 4/28/78, Notice 3/22/78—published 5/17/78, effective 7/1/78] [Filed 1/5/79, Notice 11/29/78—published 1/24/79, effective 2/28/79] [Filed 1/18/80, Notice 12/12/79—published 2/6/80, effective 3/12/80] [Filed 12/5/80, Notice 10/29/80—published 12/24/80, effective 1/28/81] [Filed 8/1 https://library.partnertax.ai/us-ia/regs/251.1 [ARC 9035C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/251.2 [ARC 9035C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/251.3 [ARC 9035C, IAB 3/19/25, effective 4/23/25] These rules are intended to implement Iowa Code chapter 423C. [Filed 7/17/92, Notice 6/10/92—published 8/5/92, effective 9/9/92] [Filed ARC 2696C (Notice ARC 2574C, IAB 6/8/16), IAB 8/31/16, effective 10/5/16] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 9035C (Notice ARC 8728C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25] Revenue https://library.partnertax.ai/us-ia/regs/252.1 This rule is intended to implement Iowa Code sections 423G.2 and 423G.3. [ARC 9036C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/252.2 This rule is intended to implement Iowa Code section 423G.3. [ARC 9036C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/252.3 This rule is intended to implement Iowa Code section 423G.5. [ARC 9036C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/252.4 This rule is intended to implement Iowa Code sections 423G.4 and 423G.5. [ARC 9036C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/252.5 This rule is intended to implement Iowa Code section 423G.3. [ARC 9036C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/252.6 This rule is intended to implement Iowa Code section 423G.3. [ARC 9036C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/252.7 This rule is intended to implement Iowa Code section 423G.5. [ARC 9036C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/252.8 This rule is intended to implement Iowa Code section 423G.5. [ARC 9036C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/252.9 This rule is intended to implement Iowa Code section 423G.5. [ARC 9036C, IAB 3/19/25, effective 4/23/25] [Filed ARC 4217C (Amended Notice ARC 4083C, IAB 10/24/18; Notice ARC 3896C, IAB 7/18/18), IAB 1/2/19, effective 2/6/19] [Filed Emergency ARC 6398C, IAB 7/13/22, effective 7/1/22] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 9036C (Notice ARC 8732C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25] Revenue[ https://library.partnertax.ai/us-ia/regs/253.1 This rule is intended to implement Iowa Code sections 423A.2, 423A.3, 423A.4, 423A.5, and 423A.5A. [ARC 9037C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/253.2 This rule is intended to implement Iowa Code section 423A.6. [ARC 9037C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/253.3 This rule is intended to implement Iowa Code sections 423A.3, 423A.4, and 423A.6. [ARC 9037C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/253.4 This rule is intended to implement Iowa Code sections 423A.3, 423A.4, 423A.5A, and 423A.6. [ARC 9037C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/253.5 This rule is intended to implement Iowa Code sections 423A.3, 423A.4, and 423A.5A. [ARC 9037C, IAB 3/19/25, effective 4/23/25] Revenue[701]Ch 253, p.4 IAC 3/19/25 https://library.partnertax.ai/us-ia/regs/253.6 This rule is intended to implement Iowa Code sections 423A.6 and 423A.7. [ARC 9037C, IAB 3/19/25, effective 4/23/25] [Filed 5/11/79, Notice 4/4/79—published 5/30/79, effective 7/5/79] [Filed 12/7/79, Notice 10/31/79—published 12/26/79, effective 1/30/80] [Filed 3/25/82, Notice 2/17/82—published 4/14/82, effective 5/19/82] [Filed 5/7/82, Notice 3/31/82—published 5/26/82, effective 6/30/82] [Filed 7/16/82, Notice 6/9/82—published 8/4/82, effective 9/8/82] [Filed 6/28/85, Notice 5/22/85—published 7 https://library.partnertax.ai/us-ia/regs/260.1 This rule is intended to implement Iowa Code sections 452A.3, 452A.8 and 452A.85. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.2 This rule is intended to implement Iowa Code sections 452A.3 and 452A.17. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.3 This rule is intended to implement Iowa Code section 452A.8. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.4 This rule is intended to implement Iowa Code sections 452A.3, 452A.5, 452A.8, and 452A.9. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.5 This rule is intended to implement Iowa Code sections 452A.5 and 452A.8. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.6 This rule is intended to implement Iowa Code section 452A.8. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.7 This rule is intended to implement Iowa Code section 452A.17. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.8 This rule is intended to implement Iowa Code sections 452A.17, 452A.19, 452A.21, and 452A.72. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.9 This rule is intended to implement Iowa Code section 452A.18. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.10 This rule is intended to implement Iowa Code section 452A.19. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.11 This rule is intended to implement Iowa Code sections 422.110, 452A.17(2), and 452A.21. [ARC 9043C, IAB 3/19/25, effective 4/23/25] Revenue[701]Ch 260, p.14 IAC 3/19/25 https://library.partnertax.ai/us-ia/regs/260.12 This rule is intended to implement Iowa Code sections 423.3(356) and 452A.17. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.13 This rule is intended to implement Iowa Code sections 452A.2, 452A.8, 452A.15(2), and 452A.59. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.14 This rule is intended to implement Iowa Code section 452A.15(2). [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.15 This rule is intended to implement Iowa Code section 452A.15. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/260.16 This rule is intended to implement Iowa Code sections 452A.10, 452A.12, 452A.60, and 452A.76. [ARC 9043C, IAB 3/19/25, effective 4/23/25] [Filed 11/3/95, Notice 9/27/95—published 11/22/95, effective 1/1/96] [Filed 9/20/96, Notice 8/14/96—published 10/9/96, effective 11/13/96] [Filed 9/5/97, Notice 7/30/97—published 9/24/97, effective 10/29/97] [Filed 12/11/98, Notice 11/4/98—published 12/30/98, effective 2/3/99] [Filed 9/17/99, Notice 8/11/99—published 10/6/99, effective 11/10/99] [Filed 10/15/9 https://library.partnertax.ai/us-ia/regs/261.1 This rule is intended to implement Iowa Code chapter 452A. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.2 This rule is intended to implement Iowa Code section 452A.8. [ARC 9043C, IAB 3/19/25, effective 4/23/25] Revenue https://library.partnertax.ai/us-ia/regs/261.3 This rule is intended to implement Iowa Code section 452A.8. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.4 This rule is intended to implement Iowa Code section 452A.8. Revenue[701]Ch 261, p.2 IAC 3/19/25 [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.5 This rule is intended to implement Iowa Code section 452A.8. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.6 This rule is intended to implement Iowa Code section 452A.4. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/261.7 This rule is intended to implement Iowa Code section 452A.4. [ARC 9043C, IAB 3/19/25, effective 4/23/25] https://library.partnertax.ai/us-ia/regs/285.11 This rule is intended to implement Iowa Code section 423.3(55). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.12 This rule is intended to implement Iowa Code sections 423.3(45) and 423.3(51). [ARC 8157C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/285.13 This rule is intended to implement Iowa Code sections 423.1, 423.14, and 423.14A. [ARC 8157C, IAB 7/24/24, effective 8/28/24] [Filed 12/12/74] [Filed 1/9/76, Notice 12/1/75—published 1/26/76, effective 3/1/76] [Filed 11/5/76, Notice 9/22/76—published 12/1/76, effective 1/5/77] [Filed 9/2/77, Notice 6/15/77—published 9/21/77, effective 10/26/77] [Filed effective date change 10/20/77—published 11/2/77, effective 10/20/77] [Filed 4/28/78, Notice 3/22/78—published 5/17/78, effective 7/1/78] [Filed 1 https://library.partnertax.ai/us-ia/regs/300.1 This rule is intended to implement Iowa Code sections 422.3, 422.4 and 422.16. [Editorial change: IAC Supplement 11/2/22; ARC 6904C, IAB 2/22/23, effective 3/29/23] https://library.partnertax.ai/us-ia/regs/300.2 This rule is intended to implement Iowa Code section 422.25. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.3 This rule is intended to implement Iowa Code sections 422.25 and 422.70. [ARC 9104B, IAB 9/22/10, effective 10/27/10; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.4 This rule is intended to implement Iowa Code sections 422.7 and 422.9. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.5 This rule is intended to implement Iowa Code section 422.30. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.6 This rule is intended to implement Iowa Code sections 422.16, 422.20, and 422.72. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/300.7 2026-05-25 https://library.partnertax.ai/us-ia/regs/300.8 This rule is intended to implement Iowa Code section 422.70. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.9 This rule is intended to implement Iowa Code section 422.16. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.10 This rule is intended to implement Iowa Code sections 422.4 and 422.21. [ARC 1303C, IAB 2/5/14, effective 3/12/14; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.11 2026-05-25 https://library.partnertax.ai/us-ia/regs/300.12 This rule is intended to implement Iowa Code section 422.4. [ARC 7761B, IAB 5/6/09, effective 6/10/09; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.13 This rule is intended to implement Iowa Code section 422.8 as amended by 2002 Iowa Acts, House File 2116, and section 422.15. [ARC 1665C, IAB 10/15/14, effective 11/19/14; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.14 This rule is intended to implement Iowa Code section 422.15. [ARC 7761B, IAB 5/6/09, effective 6/10/09; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.15 This rule is intended to implement Iowa Code section 422.21 as amended by 2020 Iowa Acts, House File 2641. [ARC 1303C, IAB 2/5/14, effective 3/12/14; ARC 2393C, IAB 2/3/16, effective 3/9/16; ARC 5801C, IAB 7/28/21, effective 9/1/21; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.16 This rule is intended to implement Iowa Code section 421.17. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.17 This rule is intended to implement Iowa Code sections 422.3, 422.4 and 422.16. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9103B, IAB 9/22/10, effective 10/27/10 ; ARC 9822B, IAB 11/2/11, effective 12/7/11; ARC 1303C, IAB 2/5/14, effective 3/12/14; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/300.18 This rule is intended to implement Iowa Code section 422.5 as amended by 1996 Iowa Acts, Senate File 2168. [Editorial change: IAC Supplement 11/2/22] [Filed 12/12/74] [Filed 12/10/76, Notice 9/22/76—published 12/29/76, effective 2/2/77] [Filed 9/18/78, Notice 7/26/78—published 10/18/78, effective 11/22/78] [Filed 12/7/79, Notice 10/31/79—published 12/26/79, effective 1/30/80] Revenue[701]Ch 300, p.14 IAC 2/5/25 [Filed emergency 7/17/80—published 8/6/80, effective 7/17/80] [Filed 12/5/80, Notice https://library.partnertax.ai/us-ia/regs/301.1 This rule is intended to implement Iowa Code sections 422.5 and 422.13. [ARC 1303C , IAB 2/5/14, effective 3/12/14 ; ARC 3085C , IAB 5/24/17, effective 6/28/17 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23; ARC 7502C, IAB 1/10/24, effective 2/14/24] https://library.partnertax.ai/us-ia/regs/301.2 This rule is intended to implement Iowa Code sections 422.21 and 422.25. [ARC 6551C, IAB 10/5/22, effective 11/9/22; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/301.3 This rule is intended to implement Iowa Code sections 422.13, 422.21 and 422.22 and Iowa Code sections 48A.24 and 421.17 as amended by 2004 Iowa Acts, Senate File 2296. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/301.4 This rule is intended to implement Iowa Code section 422.12. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/301.5 This rule is intended to implement Iowa Code section 422.5 as amended by 2006 Iowa Acts, Senate File 2408, and sections 422.16, 422.17, 422.21, 422.24, and 422.25. [ARC 1303C, IAB 2/5/14, effective 3/12/14; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23; ARC 7502C, IAB 1/10/24, effective 2/14/24] https://library.partnertax.ai/us-ia/regs/301.6 This rule is intended to implement Iowa Code section 422.5 as amended by 2003 Iowa Acts, Senate File 442. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/301.7 This rule is intended to implement Iowa Code section 422.5 as amended by 2006 Iowa Acts, Senate File 2408. [ARC 1303C , IAB 2/5/14, effective 3/12/14 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/301.8 This rule is intended to implement Iowa Code section 422.5. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/301.9 This rule is intended to implement Iowa Code section 422.5. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/301.10 This rule is intended to implement Iowa Code section 422.5. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/301.11 This rule is intended to implement Iowa Code sections 422.5 and 422.73. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/301.12 This rule is intended to implement Iowa Code sections 422.3 and 422.21. [ARC 8589B , IAB 3/10/10, effective 4/14/10 ; ARC 3218C , IAB 7/19/17, effective 8/23/17 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/301.13 2026-05-25 https://library.partnertax.ai/us-ia/regs/301.14 This rule is intended to implement Iowa Code section 422.3 as amended by 1996 Iowa Acts, Senate File 2168. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/301.15 This rule is intended to implement Iowa Code section 422.5 as amended by 2006 Iowa Acts, Senate File 2408. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] [Filed 12/12/74] [Filed 12/10/76, Notice 9/22/76—published 12/29/76, effective 2/2/77] [Filed emergency 3/2/79—published 3/21/79, effective 3/2/79] [Filed 12/7/79, Notice 10/31/79—published 12/26/79, effective 1/30/80] [Filed emergency 7/17/80—published 8/6/80, effective 7/17/80] [Filed 12/31/81, Notice 11 https://library.partnertax.ai/us-ia/regs/302.1 This rule is intended to implement Iowa Code section 422.7. [ARC 8605B, IAB 3/10/10, effective 4/14/10 ; ARC 9103B, IAB 9/22/10, effective 10/27/10 ; ARC 9820B, IAB 11/2/11, effective 12/7/11; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.2 This rule is intended to implement Iowa Code section 422.7. [ARC 7761B , IAB 5/6/09, effective 6/10/09 ; ARC 1101C, IAB 10/16/13, effective 11/20/13 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.3 This rule is intended to implement Iowa Code section 422.7. [ARC 8605B, IAB 3/10/10, effective 4/14/10 ; ARC 1101C, IAB 10/16/13, effective 11/20/13; ARC 1665C, IAB 10/15/14, effective 11/19/14; ARC 4309C, IAB 2/13/19, effective 3/20/19; ARC 5673C, IAB 6/2/21, effective 7/7/21; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.4 2026-05-25 https://library.partnertax.ai/us-ia/regs/302.5 This rule is intended to implement Iowa Code section 422.5. [ARC 9822B , IAB 11/2/11, effective 12/7/11 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.6 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.7 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.8 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.9 This rule is intended to implement 2011 Iowa Code Supplement section 422.7 as amended by 2012 Iowa Acts, Senate File 2328. [ARC 0337C, IAB 9/19/12, effective 10/24/12; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.10 2026-05-25 https://library.partnertax.ai/us-ia/regs/302.11 2026-05-25 https://library.partnertax.ai/us-ia/regs/302.12 This rule is intended to implement Iowa Code sections 422.7, 422.8, and 422.15. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.13 This rule is intended to implement Iowa Code sections 422.7, 422.8, 422.15, and 422.36. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.14 This rule is intended to implement Iowa Code sections 422.7 and 422.8. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.15 This rule is intended to implement Iowa Code section 422.7. [ARC 8356B, IAB 12/2/09, effective 1/6/10; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.16 This rule is intended to implement Iowa Code sections 422.5, 422.7, and 422.8. [ARC 7761B , IAB 5/6/09, effective 6/10/09 ; ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 9103B , IAB 9/22/10, effective 10/27/10; ARC 3085C , IAB 5/24/17, effective 6/28/17 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.17 This rule is intended to implement Iowa Code sections 422.5, 422.7, and 422.8. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.18 This rule is intended to implement Iowa Code sections 422.5 and 422.7 and Iowa Code Supplement section 422.9(3). [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.19 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.20 This rule is intended to implement Iowa Code section 422.73. [Editorial change: IAC Supplement 11/2/22] Revenue[701]Ch 302, p.22 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/302.21 This rule is intended to implement 2011 Iowa Code Supplement section 422.7 as amended by 2012 Iowa Acts, Senate File 2247. [ARC 7761B , IAB 5/6/09, effective 6/10/09 ; ARC 0337C , IAB 9/19/12, effective 10/24/12 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.22 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.23 This rule is intended to implement Iowa Code section 422.7 as amended by 2006 Iowa Acts, Senate File 2408. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.24 This rule is intended to implement Iowa Code section 99E.19. [Editorial change: IAC Supplement 11/2/22] 701—302.25 and 302.26 Reserved. https://library.partnertax.ai/us-ia/regs/302.27 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.28 2026-05-25 https://library.partnertax.ai/us-ia/regs/302.29 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.30 This rule is intended to implement Iowa Code section 422.7. [ARC 7761B, IAB 5/6/09, effective 6/10/09; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/200.1 [ARC 7618C, IAB 2/7/24, effective 3/13/24] This rule is intended to implement Iowa Code chapter 423. [Filed 12/29/04, Notice 11/24/04—published 1/19/05, effective 2/23/05] [Filed 11/16/05, Notice 10/12/05—published 12/7/05, effective 1/11/06] [Filed 5/5/06, Notice 3/29/06—published 5/24/06, effective 6/28/06] [Filed ARC 4218C (Notice ARC 4109C, IAB 11/7/18), IAB 1/2/19, effective 2/6/19] [Filed ARC 5309C (Notice ARC 5218C, IAB 10/7/20), IAB 12/2/20, effective 1/6/21] [Filed ARC 6508C (Notice ARC https://library.partnertax.ai/us-ia/regs/203.1 This rule is intended to implement Iowa Code sections 423.14 and 423.24. [ARC 8152C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/203.2 This rule is intended to implement Iowa Code section 423.1(51). [ARC 8152C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/203.3 This rule is intended to implement Iowa Code section 423.1(51). [ARC 8152C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/203.4 This rule is intended to implement Iowa Code section 423.1(51). [ARC 8152C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/203.5 This rule is intended to implement Iowa Code sections 423.1(51) and 423.3(59). [ARC 8152C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/203.6 This rule is intended to implement Iowa Code section 423.1(51). [ARC 8152C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/203.7 This rule is intended to implement Iowa Code sections 423.1(51) and 423.2(1). [ARC 8152C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/203.8 This rule is intended to implement Iowa Code chapter 423. [ARC 8152C, IAB 7/24/24, effective 8/28/24] [Filed 11/16/05, Notice 10/12/05—published 12/7/05, effective 1/11/06] [Filed ARC 8021B (Notice ARC 7832B, IAB 6/3/09), IAB 7/29/09, effective 9/2/09] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Filed ARC 6704C (Notice ARC 6577C, IAB 10/5/22), IAB 11/30/22, effective 1/4/23] [Filed ARC 6842C (Notice ARC 6611C, IAB 11/2/22), IAB 2/8/23, effective 3/15/23] [E https://library.partnertax.ai/us-ia/regs/204.1 This rule is intended to implement Iowa Code section 423.55. [ARC 7619C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/204.2 This rule is intended to implement Iowa Code chapter 423, subchapter IV . [ARC 7619C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/204.3 This rule is intended to implement Iowa Code chapter 423, subchapter IV . [ARC 7619C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/204.4 This rule is intended to implement Iowa Code chapter 423, subchapter IV . [ARC 7619C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/204.5 This rule is intended to implement Iowa Code chapter 423, subchapter IV . [ARC 7619C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/204.6 This rule is intended to implement Iowa Code chapter 423, subchapter IV . [ARC 7619C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/204.7 This rule is intended to implement Iowa Code chapter 423, subchapter IV . [ARC 7619C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/204.8 This rule is intended to implement Iowa Code sections 423.2 and 423.3. [ARC 8151C, IAB 7/24/24, effective 8/28/24] [Filed 6/3/05, Notice 4/27/05—published 6/22/05, effective 7/27/05] [Filed ARC 0415C (Notice ARC 0326C, IAB 9/5/12), IAB 10/31/12, effective 12/5/12] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 7619C (Notice ARC 7146C, IAB 12/13/23), IAB 2/7/24, effective 3/13/24] [Filed ARC 8151C (Notice AR https://library.partnertax.ai/us-ia/regs/205.1 [ARC 7620C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/205.2 [ARC 7620C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/205.3 [ARC 7620C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/205.4 [ARC 7620C, IAB 2/7/24, effective 3/13/24] https://library.partnertax.ai/us-ia/regs/205.5 [ARC 7620C, IAB 2/7/24, effective 3/13/24] Revenue[701]Ch 205, p.6 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/205.6 [ARC 7620C, IAB 2/7/24, effective 3/13/24] These rules are intended to implement Iowa Code sections 423.2, 423.15, and 423B.5. [Filed ARC 0310C (Notice ARC 0199C, IAB 7/11/12), IAB 9/5/12, effective 10/10/12] [Filed ARC 4324C (Notice ARC 4200C, IAB 1/2/19), IAB 2/27/19, effective 4/3/19] Revenue[701]Ch 205, p.10 IAC 2/5/25 [Filed ARC 4643C (Notice ARC 4523C, IAB 7/3/19), IAB 8/28/19, effective 10/2/19] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial c https://library.partnertax.ai/us-ia/regs/206.1 [ARC 8153C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/206.2 [ARC 8153C, IAB 7/24/24, effective 8/28/24] https://library.partnertax.ai/us-ia/regs/302.31 This rule is intended to implement Iowa Code section 422.7. [ARC 7761B, IAB 5/6/09, effective 6/10/09; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.32 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.33 2026-05-25 https://library.partnertax.ai/us-ia/regs/302.34 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.35 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.36 This rule is intended to implement Iowa Code sections 175.17 and 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.37 This rule is intended to implement Iowa Code section 455G.6. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.38 2026-05-25 https://library.partnertax.ai/us-ia/regs/302.39 This rule is intended to implement Iowa Code sections 422.7 and 477B.20. [ARC 4309C, IAB 2/13/19, effective 3/20/19; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.40 This rule is intended to implement Iowa Code section 422.7. Revenue[701]Ch 302, p.32 IAC 2/5/25 [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.41 This rule is intended to implement Iowa Code section 422.7. [ARC 7103C, IAB 11/1/23, effective 12/6/23] https://library.partnertax.ai/us-ia/regs/302.42 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.43 This rule is intended to implement Iowa Code section 422.7. [ARC 7761B , IAB 5/6/09, effective 6/10/09 ; ARC 8589B , IAB 3/10/10, effective 4/14/10 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.44 This rule is intended to implement Iowa Code sections 422.7, 541A.2 and 541A.3 as amended by 2008 Iowa Acts, Senate File 2430. [Editorial change: IAC Supplement 11/2/22] Revenue[701]Ch 302, p.34 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/302.45 This rule is intended to implement Iowa Code section 422.8. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.46 This rule is intended to implement Iowa Code sections 422.3, 422.7, and 422.8. [ARC 7761B, IAB 5/6/09, effective 6/10/09; ARC 0251C, IAB 8/8/12, effective 9/12/12; Editorial change: IAC Supplement 11/2/22; ARC 6900C, IAB 2/22/23, effective 3/29/23; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.47 This rule is intended to implement Iowa Code sections 422.5 and 422.7. [ARC 8605B , IAB 3/10/10, effective 4/14/10 ; ARC 1665C , IAB 10/15/14, effective 11/19/14 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23; ARC 7502C, IAB 1/10/24, effective 2/14/24] https://library.partnertax.ai/us-ia/regs/302.48 This rule is intended to implement Iowa Code section 422.7 as amended by 1997 Iowa Acts, Senate File 129. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.49 This rule is intended to implement Iowa Code Supplement section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.50 This rule is intended to implement Iowa Code section 422.7 as amended by 1998 Iowa Acts, House File 2513. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.51 This rule is intended to implement Iowa Code section 422.7 as amended by 1997 Iowa Acts, House File 355. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.52 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.53 This rule is intended to implement Iowa Code section 422.7. [ARC 7761B , IAB 5/6/09, effective 6/10/09 ; ARC 3664C , IAB 2/28/18, effective 4/4/18 ; ARC 4516C , IAB 6/19/19, effective 7/24/19; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.54 This rule is intended to implement Iowa Code section 422.7 as amended by 1998 Iowa Acts, Senate File 2357. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.55 This rule is intended to implement Iowa Code sections 217.39 and 422.7. [Editorial change: IAC Supplement 11/2/22] Revenue https://library.partnertax.ai/us-ia/regs/302.56 This rule is intended to implement Iowa Code section 422.7 as amended by 2001 Iowa Acts, chapter 116. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.57 This rule is intended to implement Iowa Code section 422.7 as amended by 2002 Iowa Acts, House File 2116. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.58 This rule is intended to implement 2011 Iowa Code Supplement section 422.7 as amended by 2012 Iowa Acts, Senate File 2097. Revenue[701]Ch 302, p.48 IAC 2/5/25 [ARC 0337C, IAB 9/19/12, effective 10/24/12; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.59 2026-05-25 https://library.partnertax.ai/us-ia/regs/302.60 This rule is intended to implement Iowa Code section 422.7 as amended by 2013 Iowa Acts, Senate File 106. [ARC 8589B, IAB 3/10/10, effective 4/14/10 ; ARC 9820B, IAB 11/2/11, effective 12/7/11 ; ARC 1101C, IAB 10/16/13, effective 11/20/13; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] Revenue[701]Ch 302, p.50 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/302.61 This rule is intended to implement Iowa Code section 422.7 as amended by 2011 Iowa Acts, House File 652. [ARC 9822B , IAB 11/2/11, effective 12/7/11 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.62 This rule is intended to implement Iowa Code section 422.7 as amended by 2005 Iowa Acts, House File 186. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.63 This rule is intended to implement Iowa Code section 422.7 as amended by 2003 Iowa Acts, House File 674. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.64 This rule is intended to implement Iowa Code section 422.7 as amended by 2003 Iowa Acts, House File 674. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.65 This rule is intended to implement Iowa Code section 422.7 as amended by 2019 Iowa Acts, Senate File 220. [ARC 9103B, IAB 9/22/10, effective 10/27/10 ; ARC 9820B, IAB 11/2/11, effective 12/7/11 ; ARC 1101C, IAB 10/16/13, effective 11/20/13; ARC 4142C , IAB 11/21/18, effective 12/26/18 ; ARC 4517C , IAB 6/19/19, effective 7/24/19 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.66 This rule is intended to implement Iowa Code section 422.7 as amended by 2005 Iowa Acts, House File 801. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.67 This rule is intended to implement Iowa Code section 422.7. [ARC 9820B, IAB 11/2/11, effective 12/7/11; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.68 This rule is intended to implement Iowa Code section 422.7 as amended by 2006 Iowa Acts, Senate File 2312. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.69 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.70 This rule is intended to implement 2012 Iowa Acts, House File 2337, sections 38 to 40, and Iowa Code section 422.7 as amended by 2012 Iowa Acts, House File 2337, section 33. [ARC 8589B, IAB 3/10/10, effective 4/14/10 ; ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 0398C, IAB 10/17/12, effective 11/21/12; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.71 This rule is intended to implement Iowa Code section 422.7 as amended by 2007 Iowa Acts, Senate File 70. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.72 This rule is intended to implement 2011 Iowa Code Supplement section 422.7 as amended by 2012 Iowa Acts, Senate File 2038. Revenue[701]Ch 302, p.58 IAC 2/5/25 [ARC 0337C, IAB 9/19/12, effective 10/24/12; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.73 This rule is intended to implement Iowa Code section 422.7 as amended by 2011 Iowa Acts, Senate File 512. [ARC 8605B , IAB 3/10/10, effective 4/14/10 ; ARC 9820B , IAB 11/2/11, effective 12/7/11 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.74 This rule is intended to implement Iowa Code section 422.7 as amended by 2009 Iowa Acts, Senate File 482. [ARC 8605B, IAB 3/10/10, effective 4/14/10; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.75 This rule is intended to implement Iowa Code section 422.7 as amended by 2010 Iowa Acts, House File 2532. [ARC 9103B, IAB 9/22/10, effective 10/27/10; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.76 This rule is intended to implement Iowa Code section 422.7 as amended by 2011 Iowa Acts, House File 652. [ARC 9822B , IAB 11/2/11, effective 12/7/11 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.77 This rule is intended to implement Iowa Code section 422.7. [ARC 9821B , IAB 11/2/11, effective 12/7/11 ; ARC 5915C , IAB 9/22/21, effective 10/27/21 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.78 This rule is intended to implement Iowa Code sections 422.7 and 422.9 as amended by 2011 Iowa Acts, Senate File 533. [ARC 9820B , IAB 11/2/11, effective 12/7/11 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.79 This rule is intended to implement 2011 Iowa Acts, Senate File 533, section 143. [ARC 9820B, IAB 11/2/11, effective 12/7/11; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.80 This rule is intended to implement Iowa Code sections 422.5 and 422.7. [ARC 1665C , IAB 10/15/14, effective 11/19/14 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23; ARC 7502C, IAB 1/10/24, effective 2/14/24] https://library.partnertax.ai/us-ia/regs/302.81 This rule is intended to implement Iowa Code section 422.7. [ARC 2691C , IAB 8/31/16, effective 10/5/16 ; ARC 4516C , IAB 6/19/19, effective 7/24/19 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.82 This rule is intended to implement Iowa Code section 422.7 and chapter 541B. [ARC 3770C , IAB 4/25/18, effective 5/30/18 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.83 This rule is intended to implement Iowa Code section 422.7 as amended by 2018 Iowa Acts, chapter 1161 [Senate File 2417]. [ARC 4614C , IAB 8/14/19, effective 9/18/19 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.84 This rule is intended to implement Iowa Code section 422.7. [ARC 5606C, IAB 5/5/21, effective 6/9/21; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/302.85 This rule is intended to implement Iowa Code section 422.7(60). [ARC 5733C , IAB 6/30/21, effective 8/4/21 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/302.86 This rule is intended to implement Iowa Code section 422.7(62). [ARC 5817C , IAB 8/11/21, effective 7/13/21 ; Editorial change: IAC Supplement 11/2/22 ; ARC 6902C , IAB 2/22/23, effective 3/29/23] https://library.partnertax.ai/us-ia/regs/302.87 This rule is intended to implement Iowa Code section 422.7(13). [ARC 7102C, IAB 10/18/23, effective 11/22/23] https://library.partnertax.ai/us-ia/regs/302.88 This rule is intended to implement Iowa Code section 422.7(14). [ARC 7102C, IAB 10/18/23, effective 11/22/23] [Filed 12/12/74] [Filed 12/10/76, Notice 9/22/76—published 12/29/76, effective 2/2/77] [Filed 10/14/77, Notice 9/7/77—published 11/2/77, effective 12/7/77] [Filed 9/18/78, Notice 7/26/78—published 10/18/78, effective 11/22/78] [Filed 12/7/79, Notice 10/31/79—published 12/26/79, effective 1/30/80] [Filed emergency 7/17/80—published 8/6/80, effective 7/17/80] [Filed 12/5/80, Notice 10/29/8 https://library.partnertax.ai/us-ia/regs/303.1 This rule is intended to implement Iowa Code section 422.25. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/303.2 This rule is intended to implement Iowa Code sections 422.7 and 422.9. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/303.3 This rule is intended to implement Iowa Code section 422.9 as amended by 2008 Iowa Acts, House File 2417. [ARC 8589B, IAB 3/10/10, effective 4/14/10 ; ARC 1101C, IAB 10/16/13, effective 11/20/13 ; ARC 1303C, IAB 2/5/14, effective 3/12/14; ARC 1665C , IAB 10/15/14, effective 11/19/14 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] Revenue[701]Ch 303, p.4 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/303.4 This rule is intended to implement Iowa Code sections 422.4 and 422.9. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/303.5 This rule is intended to implement Iowa Code section 422.7 and section 422.9 as amended by 2014 Iowa Acts, House File 2468. [ARC 7761B , IAB 5/6/09, effective 6/10/09 ; ARC 8589B , IAB 3/10/10, effective 4/14/10 ; ARC 8702B , IAB 4/21/10, effective 5/26/10; ARC 9820B, IAB 11/2/11, effective 12/7/11 ; ARC 1101C, IAB 10/16/13, effective 11/20/13 ; ARC 1138C, IAB 10/30/13, effective 12/4/13; ARC 1665C, IAB 10/15/14, effective 11/19/14 ; ARC 3664C, IAB 2/28/18, effective 4/4/18 ; ARC 3749C, IAB 4/11 https://library.partnertax.ai/us-ia/regs/303.6 This rule is intended to implement Iowa Code section 422.9. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/303.7 This rule is intended to implement Iowa Code sections 422.7, 422.8 and 422.9. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/303.8 This rule is intended to implement Iowa Code sections 422.5, 422.7 and 422.9. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/303.9 This rule is intended to implement Iowa Code section 422.7. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/303.10 This rule is intended to implement Iowa Code sections 422.7 and 422.5. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/303.11 This rule is intended to implement Iowa Code sections 422.3 and 422.9. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/303.12 This rule is intended to implement Iowa Code sections 422.3 and 422.9. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/303.13 This rule is intended to implement Iowa Code section 422.9. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] [Filed 12/12/74] [Filed 12/10/76, Notice 9/22/76—published 12/29/76, effective 2/2/77] [Filed 10/28/77, Notice 9/21/77—published 11/16/77, effective 12/21/77] [Filed 9/18/78, Notice 7/26/78—published 10/18/78, effective 11/22/78] [Filed 12/7/79, Notice 10/31/79—published 12/26/79, effective 1/30/80] [Filed emergency 7/17/80—published 8/6/80, effective https://library.partnertax.ai/us-ia/regs/304.1 This rule is intended to implement Iowa Code sections 257.21, 257.29, and 422.15. [ARC 8702B, IAB 4/21/10, effective 5/26/10; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.2 This rule is intended to implement Iowa Code chapter 422D. [ARC 8702B, IAB 4/21/10, effective 5/26/10; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.3 This rule is intended to implement Iowa Code section 422.12. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.4 This rule is intended to implement Iowa Code section 422.12. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 9820B , IAB 11/2/11, effective 12/7/11 ; ARC 6240C , IAB 3/9/22, effective 4/13/22; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.5 This rule is intended to implement Iowa Code section 422.5. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 1665C, IAB 10/15/14, effective 11/19/14 ; ARC 6031C, IAB 11/3/21, effective 12/8/21; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.6 This rule is intended to implement Iowa Code section 422.8. [ARC 6029C , IAB 11/3/21, effective 12/8/21 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.7 This rule is intended to implement Iowa Code section 422.8. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.8 This rule is intended to implement Iowa Code section 422.16. [ARC 8702B, IAB 4/21/10, effective 5/26/10; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.9 This rule is intended to implement Iowa Code sections 422.110 and 422.111. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.10 This rule is intended to implement Iowa Code section 422.11B. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 2829C , IAB 11/23/16, effective 1/1/17 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.11 This rule is intended to implement Iowa Code sections 15.335 and 422.10 as amended by 2018 Iowa Acts, Senate File 2417. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9104B, IAB 9/22/10, effective 10/27/10 ; ARC 9820B, IAB 11/2/11, effective 12/7/11; ARC 0337C, IAB 9/19/12, effective 10/24/12 ; ARC 1101C, IAB 10/16/13, effective 11/20/13 ; ARC 1545C, IAB 7/23/14, effective 8/27/14; ARC 1744C, IAB 11/26/14, effective 12/31/14 ; ARC 4143C, IAB 11/21/18, effective 12/26/18 ; Editorial change: IAC https://library.partnertax.ai/us-ia/regs/304.12 This rule is intended to implement Iowa Code section 422.11A. [ARC 8702B, IAB 4/21/10, effective 5/26/10; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.13 This rule is intended to implement Iowa Code section 422.12B as amended by 2013 Iowa Acts, Senate File 295. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 1102C, IAB 10/16/13, effective 11/20/13 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.14 This rule is intended to implement Iowa Code section 15.333 as amended by 2010 Iowa Acts, Senate File 2380. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9104B, IAB 9/22/10, effective 10/27/10 ; ARC 1744C, IAB 11/26/14, effective 12/31/14; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.15 This rule is intended to implement Iowa Code section 422.12C. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 0337C, IAB 9/19/12, effective 10/24/12 ; ARC 1665C, IAB 10/15/14, effective 11/19/14; ARC 6149C , IAB 1/12/22, effective 2/16/22 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.16 This rule is intended to implement Iowa Code section 422.11. [ARC 8702B, IAB 4/21/10, effective 5/26/10; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.17 This rule is intended to implement 2014 Iowa Code section 15E.193B. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 1744C , IAB 11/26/14, effective 12/31/14 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.18 This rule is intended to implement Iowa Code section 422.11E. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 1744C , IAB 11/26/14, effective 12/31/14 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.19 This rule is intended to implement Iowa Code chapter 404A as amended by 2013 Iowa Acts, Senate File 436, and Iowa Code section 422.11D. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9104B, IAB 9/22/10, effective 10/27/10 ; ARC 9876B, IAB 11/30/11, effective 1/4/12; ARC 0398C, IAB 10/17/12, effective 11/21/12 ; ARC 1138C, IAB 10/30/13, effective 12/4/13 ; ARC 1968C, IAB 4/15/15, effective 5/20/15; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.20 This rule is intended to implement Iowa Code section 422.11C. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.21 This rule is intended to implement Iowa Code section 15E.193C. [ARC 8702B, IAB 4/21/10, effective 5/26/10; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.22 This rule is intended to implement Iowa Code sections 15E.51, 15E.52, 15E.66, 422.11F, and 422.11G and section 15E.43 as amended by 2015 Iowa Acts, chapter 138. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9104B, IAB 9/22/10, effective 10/27/10 ; ARC 9966B, IAB 1/11/12, effective 2/15/12; ARC 1102C, IAB 10/16/13, effective 11/20/13; ARC 1665C, IAB 10/15/14, effective 11/19/14; ARC 2632C, IAB 7/20/16, effective 8/24/16; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplemen https://library.partnertax.ai/us-ia/regs/304.23 This rule is intended to implement Iowa Code section 15.333 as amended by 2010 Iowa Acts, Senate File 2380, and sections 15.335 and 15.381 to 15.387. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9104B, IAB 9/22/10, effective 10/27/10 ; ARC 1744C, IAB 11/26/14, effective 12/31/14; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.24 This rule is intended to implement Iowa Code section 15E.305 as amended by 2013 Iowa Acts, House File 620, and section 422.11H. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9104B, IAB 9/22/10, effective 10/27/10 ; ARC 9876B, IAB 11/30/11, effective 1/4/12; ARC 0398C , IAB 10/17/12, effective 11/21/12 ; ARC 1138C , IAB 10/30/13, effective 12/4/13 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.25 This rule is intended to implement Iowa Code section 422.11I. [ARC 8702B, IAB 4/21/10, effective 5/26/10; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.26 This rule is intended to implement Iowa Code chapter 15I and section 422.11L. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] Revenue https://library.partnertax.ai/us-ia/regs/304.27 This rule is intended to implement Iowa Code section 422.11J and Iowa Code chapter 476B as amended by 2011 Iowa Acts, House File 672. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 9876B , IAB 11/30/11, effective 1/4/12 ; ARC 0251C , IAB 8/8/12, effective 9/12/12; ARC 1744C , IAB 11/26/14, effective 12/31/14 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.28 This rule is intended to implement Iowa Code section 422.11J and Iowa Code chapter 476C as amended by 2015 Iowa Acts, chapter 124, and 2016 Iowa Acts, House File 2468. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 9876B , IAB 11/30/11, effective 1/4/12 ; ARC 0251C , IAB 8/8/12, effective 9/12/12; ARC 1665C , IAB 10/15/14, effective 11/19/14 ; ARC 2772C , IAB 10/12/16, effective 11/16/16 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.29 This rule is intended to implement Iowa Code sections 15.326 to 15.337. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9104B, IAB 9/22/10, effective 10/27/10 ; ARC 1744C, IAB 11/26/14, effective 12/31/14; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.30 This rule is intended to implement Iowa Code sections 15E.232 and 422.11K as amended by 2010 Iowa Acts, Senate File 2380. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 9104B , IAB 9/22/10, effective 10/27/10 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.31 This rule is intended to implement Iowa Code section 422.12C. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 6149C , IAB 1/12/22, effective 2/16/22 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.32 This rule is intended to implement Iowa Code section 422.11S. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9876B, IAB 11/30/11, effective 1/4/12 ; ARC 1102C, IAB 10/16/13, effective 11/20/13; ARC 1744C , IAB 11/26/14, effective 12/31/14 ; ARC 5978C , IAB 10/20/21, effective 11/24/21 ; Editorial change: IAC Supplement 11/2/22] Revenue[701]Ch 304, p.54 IAC 2/5/25 https://library.partnertax.ai/us-ia/regs/304.33 This rule is intended to implement Iowa Code section 422.11O as amended by 2016 Iowa Acts, Senate File 2309. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 9821B , IAB 11/2/11, effective 12/7/11 ; ARC 3043C , IAB 4/26/17, effective 5/31/17; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.34 This rule is intended to implement Iowa Code section 422.11P as amended by 2016 Iowa Acts, Senate File 2309. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 9821B , IAB 11/2/11, effective 12/7/11 ; ARC 3043C , IAB 4/26/17, effective 5/31/17; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.35 This rule is intended to implement Iowa Code section 422.11R. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 0251C , IAB 8/8/12, effective 9/12/12 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.36 This rule is intended to implement Iowa Code section 422.11M; 2014 Iowa Acts, Senate File 2328, sections 60 and 61 , as amended by 2014 Iowa Acts, House File 2454 ; and 2014 Iowa Acts, Senate File 2328, sections 120 and 122. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 1138C, IAB 10/30/13, effective 12/4/13 ; ARC 1665C, IAB 10/15/14, effective 11/19/14; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.37 This rule is intended to implement 2012 Iowa Acts, House File 2337, sections 38 to 40. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 0398C, IAB 10/17/12, effective 11/21/12; ARC 1744C, IAB 11/26/14, effective 12/31/14; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.38 This rule is intended to implement 2012 Iowa Acts, House File 2337, sections 38 to 40. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 0398C, IAB 10/17/12, effective 11/21/12; ARC 1744C, IAB 11/26/14, effective 12/31/14; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.39 This rule is intended to implement Iowa Code section 422.11N as amended by 2011 Iowa Acts, Senate File 531. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 9821B , IAB 11/2/11, effective 12/7/11 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.40 This rule is intended to implement Iowa Code section 422.11W. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 1744C , IAB 11/26/14, effective 12/31/14 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.41 This rule is intended to implement Iowa Code sections 15.293A, 422.11V and 15.119. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9876B, IAB 11/30/11, effective 1/4/12 ; ARC 1102C, IAB 10/16/13, effective 11/20/13; ARC 1949C, IAB 4/1/15, effective 5/6/15 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.42 This rule is intended to implement Iowa Code chapter 15. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9104B, IAB 9/22/10, effective 10/27/10 ; ARC 1744C, IAB 11/26/14, effective 12/31/14; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.43 This rule is intended to implement Iowa Code sections 16.211, 16.212 and 422.11X as amended by 2014 Iowa Acts, Senate File 2328. [ARC 8702B , IAB 4/21/10, effective 5/26/10 ; ARC 1665C , IAB 10/15/14, effective 11/19/14 ; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.44 This rule is intended to implement Iowa Code sections 422.5, 422.8, 422.10, 422.11, 422.11A, 422.11B, 422.11D, 422.11E, 422.11F, 422.11H, 422.11I, 422.11J, 422.11L, 422.11M, 422.11N, 422.11O, 422.11P, 422.11Q, 422.11R, 422.11S, 422.11V, 422.11W, 422.11Y, 422.11Z, 422.12, 422.12B, 422.12C and 422.110 and 2014 Iowa Acts, House Files 2448 and 2468. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9876B, IAB 11/30/11, effective 1/4/12 ; ARC 0398C, IAB 10/17/12, effective 11/21/12; ARC 1303C, IAB 2/5 https://library.partnertax.ai/us-ia/regs/304.45 This rule is intended to implement Iowa Code section 15.119 as amended by 2014 Iowa Acts, House File 2448. [ARC 8702B, IAB 4/21/10, effective 5/26/10 ; ARC 9104B, IAB 9/22/10, effective 10/27/10 ; ARC 1102C, IAB 10/16/13, effective 11/20/13; ARC 1744C, IAB 11/26/14, effective 12/31/14; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.46 This rule is intended to implement Iowa Code section 422.11Y as amended by 2016 Iowa Acts, Senate File 2309. [ARC 9821B, IAB 11/2/11, effective 12/7/11 ; ARC 1665C, IAB 10/15/14, effective 11/19/14 ; ARC 3043C, IAB 4/26/17, effective 5/31/17; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.47 This rule is intended to implement Iowa Code section 422.12N. [ARC 5589C , IAB 4/21/21, effective 5/26/21 ; Editorial change: IAC Supplement 11/2/22 ; ARC 6903C , IAB 2/22/23, effective 3/29/23] https://library.partnertax.ai/us-ia/regs/304.48 This rule is intended to implement Iowa Code section 422.11L. [ARC 0361C , IAB 10/3/12, effective 11/7/12 ; ARC 1303C , IAB 2/5/14, effective 3/12/14 ; ARC 1666C , IAB 10/15/14, effective 11/19/14; ARC 2925C, IAB 2/1/17, effective 3/8/17; ARC 5590C, IAB 4/21/21, effective 5/26/21; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.49 This rule is intended to implement Iowa Code section 422.12. [ARC 0398C, IAB 10/17/12, effective 11/21/12; ARC 1665C, IAB 10/15/14, effective 11/19/14; ARC 6227C, IAB 4/13/22, effective 4/13/22; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.50 This rule is intended to implement Iowa Code section 422.11E. [ARC 1102C, IAB 10/16/13, effective 11/20/13 ; ARC 1665C, IAB 10/15/14, effective 11/19/14 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.51 This rule is intended to implement Iowa Code chapter 190B, subchapter I, and section 422.11R. [ARC 1138C, IAB 10/30/13, effective 12/4/13 ; Editorial change: IAC Supplement 11/2/22 ; ARC 6901C , IAB 2/22/23, effective 3/29/23] https://library.partnertax.ai/us-ia/regs/304.52 This rule is intended to implement Iowa Code section 422.12A as amended by 2016 Iowa Acts, House File 2468; 2017 Iowa Acts, Senate File 433; and 2019 Iowa Acts, House File 779. [ARC 1665C, IAB 10/15/14, effective 11/19/14 ; ARC 3749C, IAB 4/11/18, effective 5/16/18 ; ARC 5308C, IAB 12/2/20, effective 1/6/21; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.53 This rule is intended to implement Iowa Code sections 15.354 and 15.355. [ARC 1744C, IAB 11/26/14, effective 12/31/14 ; ARC 3837C, IAB 6/6/18, effective 7/11/18 ; ARC 6398C, IAB 7/13/22, effective 7/1/22; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.54 This rule is intended to implement Iowa Code chapter 404A as amended by 2016 Iowa Acts, House File 2443, and Iowa Code section 422.11D. [ARC 1968C, IAB 4/15/15, effective 5/20/15; ARC 2928C, IAB 2/1/17, effective 3/8/17; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.55 This rule is intended to implement Iowa Code chapter 404A as amended by 2016 Iowa Acts, House File 2443, and Iowa Code section 422.11D. [ARC 2928C, IAB 2/1/17, effective 3/8/17; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/304.56 This rule is intended to implement Iowa Code section 422.10B. [ARC 3008C, IAB 3/29/17, effective 5/3/17; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.57 This rule is intended to implement Iowa Code sections 15E.364 and 422.11T as enacted by 2021 Iowa Acts, House File 588, sections 1 and 2. [ARC 6267C, IAB 4/6/22, effective 5/11/22; Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/304.58 This rule is intended to implement Iowa Code section 237A.31. [ARC 8201C, IAB 8/21/24, effective 9/25/24] [Filed 12/12/74] Revenue[701]Ch 304, p.100 IAC 2/5/25 [Filed 12/10/76, Notice 9/22/76—published 12/29/76, effective 2/2/77] [Filed 10/28/77, Notice 9/21/77—published 11/16/77, effective 12/21/77] [Filed 12/7/79, Notice 10/31/79—published 12/26/79, effective 1/30/80] [Filed emergency 7/17/80—published 8/6/80, effective 7/17/80] [Filed 12/3/82, Notice 10/27/82—published 12/22/82, effective 1/2 https://library.partnertax.ai/us-ia/regs/305.1 This rule is intended to implement Iowa Code sections 422.25 and 422.30. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/305.2 This rule is intended to implement Iowa Code sections 422.25 and 422.30. [ARC 0251C , IAB 8/8/12, effective 9/12/12 ; Editorial change: IAC Supplement 11/2/22 ; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/305.3 This rule is intended to implement Iowa Code sections 421.17, 422.2 and 422.16 and section 422.73 as amended by 2012 Iowa Acts, Senate File 2328. [ARC 0251C , IAB 8/8/12, effective 9/12/12 ; ARC 0337C , IAB 9/19/12, effective 10/24/12 ; ARC 1303C , IAB 2/5/14, effective 3/12/14; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/305.4 This rule is intended to implement Iowa Code sections 422.12D, 422.12E, 422.12H, 422.12K and 422.12L; 2016 Iowa Acts, House File 2459 ; 2017 Iowa Acts, House File 242 ; 2019 Iowa Acts, House File 779; and 2021 Iowa Acts, Senate File 619. [ARC 9103B, IAB 9/22/10, effective 10/27/10 ; ARC 9876B, IAB 11/30/11, effective 1/4/12 ; ARC 0337C, IAB 9/19/12, effective 10/24/12; ARC 1665C, IAB 10/15/14, effective 11/19/14; ARC 3527C, IAB 12/20/17, effective 1/24/18; ARC 6148C, IAB 1/12/22, effective 2/16/ https://library.partnertax.ai/us-ia/regs/305.5 2026-05-25 https://library.partnertax.ai/us-ia/regs/305.8 This rule is intended to implement Iowa Code sections 422.120, 422.121, and 422.122 as amended by 2009 Iowa Acts, Senate File 478, section 152. [ARC 7761B , IAB 5/6/09, effective 6/10/09 ; ARC 8605B , IAB 3/10/10, effective 4/14/10 ; Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] Revenue [Filed 12/12/74] [Filed 9/18/78, Notice 7/26/78—published 10/18/78, effective 11/22/78] [Filed emergency 6/11/79—published 6/27/79, effective 6/11/79] [Filed 12/7/79, Notice https://library.partnertax.ai/us-ia/regs/306.1 This rule is intended to implement Iowa Code sections 421.27 and 422.25. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] https://library.partnertax.ai/us-ia/regs/306.2 This rule is intended to implement Iowa Code sections 421.7 and 422.25. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/306.3 This rule is intended to implement Iowa Code section 422.25. [Editorial change: IAC Supplement 11/2/22] https://library.partnertax.ai/us-ia/regs/306.4 This rule is intended to implement Iowa Code section 422.25. [Editorial change: IAC Supplement 11/2/22] [Filed 12/12/74] [Filed 12/10/76, Notice 9/22/76—published 12/29/76, effective 2/2/77] [Filed emergency 6/6/80—published 6/25/80, effective 6/6/80] [Filed emergency 7/17/80—published 8/6/80, effective 7/17/80] [Filed 12/5/80, Notice 10/29/80—published 12/24/80, effective 1/28/81] [Filed 9/11/81, Notice 8/5/81—published 9/30/81, effective 11/4/81] [Filed 11/20/81, Notice 10/14/81—published 12/9