Iowa Administrative Code Title 701 — Department of Revenue
Iowa Admin. Code r. 701—260.10(452A) — Revocation of refund permit
260.10(1) Revocation. Iowa Code section 452A.19(1) provides the circumstances under which a refund permit may be revoked. 260.10(2) Waiting period for reissuance. If a permit is revoked for reasons provided in Iowa Code section 452A.19(1), the permit will not be reissued for a period of at least one year after the revocation. 260.10(3) Nonuse. Permits that have not been used to claim a refund for at least three years will be invalidated but are subject to reinstatement or issuance of a new permit without a waiting period upon proper application. 260.10(4) Procedure. Rule 701—7.39(17A) provides more information about the revocation or invalidation of permits.
Source: official text