Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—235.10(453E) — Federal or state law

Nothing in this chapter shall be construed to affect the provisions of any applicable federal or state law.

Last amended: 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

Source: official text