Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—300.8(422) — Delegations to audit and examine

Pursuant to statutory authority, the director delegates to authorized assistants and employees the power to examine returns and make audits; and to determine the correct amount of tax due, subject to review by or appeal to the director.

Last amended: This rule is intended to implement Iowa Code section 422.70. [Editorial change: IAC Supplement 11/2/22]

Source: official text