Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—233.1(421B) — Definitions

For purposes of this chapter, terms and phrases have the same meaning as defined in Iowa Code section 421B.2.

Last amended: This rule is intended to implement Iowa Code section 421B.2. [ARC 9041C, IAB 3/19/25, effective 4/23/25]