Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—262.1(452A) — Definitions and applicability

262.1(1) Definitions. For the purpose of this chapter, terms have the same meaning as provided in Iowa Code sections 452A.2 and 452A.40 and rule 701—259.1(452A). 262.1(2) Applicability of other rules. All rules in 701—Chapters 259 and 260 apply if not specifically stated in this chapter.

Last amended: This rule is intended to implement Iowa Code section 452A.41. [ARC 9043C, IAB 3/19/25, effective 4/23/25]

Source: official text