Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—232.1(453A) — Definitions

Terms have the same meaning as defined in Iowa Code chapters 421B, 453A, 453C, 453D, and 453E and rule 701—230.1(453A).

Last amended: 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]