Title I - ADMINISTRATION

Chapter 1 - STATE BOARD OF TAX REVIEW-ADMINISTRATION (§§ 701-1.1 — 701-1.3)
Chapter 2 - STATE BOARD OF TAX REVIEW-CONDUCT OF APPEALS AND RULES OF PRACTICE AND PROCEDURE (§§ 701-2.1 — 701-2.54)
Chapter 3 - [Rescinded] (§ 701-3.1)
Chapter 4 - MULTILEVEL MARKETER AGREEMENTS (§ 701-4.1)
Chapter 5 - PUBLIC RECORDS AND FAIR INFORMATION PRACTICES (§§ 701-5.1 — 701-5.16)
Chapter 6 - ORGANIZATION (§§ 701-6.1 — 701-6.8)
Chapter 7 - APPEALS, TAXPAYER REPRESENTATION, AND OTHER ADMINISTRATIVE PROCEDURES (§§ 701-7.1 — 701-7.39)
Chapter 8 - FORMS AND COMMUNICATIONS (§§ 701-8.1 — 701-8.7)
Chapter 9 - FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS (§§ 701-9.1 — 701-9.7)
Chapter 10 - INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS (§§ 701-10.1 — 701-10.126)
Chapter 11 - ADMINISTRATION (§§ 701-11.1 — 701-11.11)
Chapter 12 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST (RESCINDED) (§§ 701-12.1 — 701-12.20)
Chapter 13 - PERMITS (RESCINDED) (§§ 701-13.1 — 701-13.17)
Chapter 14 - [Rescinded] (§§ 701-14.1 — 701-14.3)
Chapter 15 - DETERMINATION OF A SALE AND SALE PRICE (§§ 701-15.1 — 701-15.20)
Chapter 16 - [Rescinded] (§§ 701-16.1 — 701-16.52)
Chapter 17 - EXEMPT SALES (§§ 701-17.1 — 701-17.41)
Chapter 18 - TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE (§§ 701-18.1 — 701-18.61)
Chapter 19 - SETTLEMENTS-COMPROMISES AND ABATEMENTS OF TAX, PENALTY, OR INTEREST (§§ 701-19.1 — 701-19.20)
Chapter 20 - FILING AND EXTENSION OF TAX LIENS AND CHARGING OFF UNCOLLECTIBLE TAX ACCOUNTS (§§ 701-20.1 — 701-20.12)
Chapter 21 - FEDERAL OFFSET FOR IOWA INCOME TAX OBLIGATIONS (§§ 701-21.1 — 701-21.7)
Chapter 22 - COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY (§§ 701-22.1 — 701-22.9)
Chapter 23 - DEBT COLLECTION AND SELLING OF PROPERTY TO COLLECT DELINQUENT DEBTS (§§ 701-23.1 — 701-23.3)
Chapter 24 - LICENSE SANCTIONS FOR COLLECTION OF DEBTS OWED THE STATE OF IOWA OR A STATE AGENCY (§§ 701-24.1 — 701-24.14)
Chapter 25 - CHALLENGES TO ADMINISTRATIVE LEVIES (§§ 701-25.1 — 701-25.18)
Chapter 26 - SETOFF OF QUALIFYING DEBTS OWED TO PUBLIC AGENCIES (§§ 701-26.1 — 701-26.81)
Chapter 27 - SUBPOENA OF RECORDS FROM UTILITY COMPANIES AND PUBLICATION OF NAMES OF DEBTORS (§§ 701-27.1 — 701-27.4)
Chapter 28 - DEFINITIONS (RESCINDED) (§§ 701-28.1 — 701-28.4)
Chapter 29 - CERTIFICATES (RESCINDED) (§§ 701-29.1 — 701-29.3)
Chapter 30 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST (RESCINDED) (§§ 701-30.1 — 701-30.12)
Chapter 31 - RECEIPTS SUBJECT TO USE TAX (§§ 701-31.1 — 701-31.7)
Chapter 32 - RECEIPTS EXEMPT FROM USE TAX (§§ 701-32.1 — 701-32.14)
Chapter 33 - RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION (§§ 701-33.1 — 701-33.10)
Chapter 34 - VEHICLES SUBJECT TO REGISTRATION (§§ 701-34.1 — 701-34.21)
Chapter 35 - Reserved
Chapter 36 - Reserved
Chapter 37 - UNDERGROUND STORAGE TANK RULES INCORPORATED BY REFERENCE (§ 701-37.1)
Chapter 38 - ADMINISTRATION (§§ 701-38.1 — 701-38.19)
Chapter 39 - FILING RETURN AND PAYMENT OF TAX (§§ 701-39.1 — 701-39.15)
Chapter 40 - DETERMINATION OF NET INCOME (§§ 701-40.1 — 701-40.86)
Chapter 41 - DETERMINATION OF TAXABLE INCOME (§§ 701-41.1 — 701-41.13)
Chapter 42 - ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS (§§ 701-42.1 — 701-42.57)
Chapter 43 - ASSESSMENTS AND REFUNDS (§§ 701-43.1 — 701-43.8)
Chapter 44 - PENALTY AND INTEREST (§§ 701-44.1 — 701-44.5)
Chapter 45 - PARTNERSHIPS (§§ 701-45.1 — 701-45.4)
Chapter 46 - WITHHOLDING (§§ 701-46.1 — 701-46.10)
Chapter 47 - Reserved
Chapter 48 - COMPOSITE RETURNS (§§ 701-48.1 — 701-48.9)
Chapter 49 - ESTIMATED INCOME TAX FOR INDIVIDUALS (§§ 701-49.1 — 701-49.7)
Chapter 50 - APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS (§§ 701-50.1 — 701-50.10)
Chapter 51 - ADMINISTRATION (§§ 701-51.1 — 701-51.10)
Chapter 52 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS (§§ 701-52.1 — 701-52.50)
Chapter 53 - DETERMINATION OF NET INCOME (§§ 701-53.1 — 701-53.30)
Chapter 54 - ALLOCATION AND APPORTIONMENT (§§ 701-54.1 — 701-54.9)
Chapter 55 - ASSESSMENTS, REFUNDS, APPEALS (§§ 701-55.1 — 701-55.5)
Chapter 56 - ESTIMATED TAX FOR CORPORATIONS (§§ 701-56.1 — 701-56.6)
Chapter 57 - ADMINISTRATION (§§ 701-57.1 — 701-57.8)
Chapter 58 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS (§§ 701-58.1 — 701-58.25)
Chapter 59 - DETERMINATION OF NET INCOME (§§ 701-59.1 — 701-59.32)
Chapter 60 - ASSESSMENTS, REFUNDS, APPEALS (§§ 701-60.1 — 701-60.5)
Chapter 61 - ESTIMATED TAX FOR FINANCIAL INSTITUTIONS (§§ 701-61.1 — 701-61.6)
Chapter 62 - Reserved
Chapter 63 - Reserved
Chapter 64 - Reserved
Chapter 65 - Reserved
Chapter 66 - Reserved
Chapter 67 - ADMINISTRATION (§§ 701-67.1 — 701-67.27)
Chapter 68 - MOTOR FUEL AND UNDYED SPECIAL FUEL (§§ 701-68.1 — 701-68.19)
Chapter 69 - LIQUEFIED PETROLEUM GAS- COMPRESSED NATURAL GAS-LIQUEFIED NATURAL GAS (§§ 701-69.1 — 701-69.19)
Chapter 70 - REPLACEMENT TAX AND STATEWIDE PROPERTY TAX (§§ 701-70.1 — 701-70.24)
Chapter 71 - ASSESSMENT PRACTICES AND EQUALIZATION (§§ 701-71.1 — 701-71.29)
Chapter 72 - EXAMINATION AND CERTIFICATION OF ASSESSORS AND DEPUTY ASSESSORS (§§ 701-72.1 — 701-72.18)
Chapter 73 - PROPERTY TAX CREDIT AND RENT REIMBURSEMENT (§§ 701-73.1 — 701-73.34)
Chapter 74 - MOBILE, MODULAR, AND MANUFACTURED HOME TAX (§§ 701-74.1 — 701-74.8)
Chapter 75 - PROPERTY TAX ADMINISTRATION (§§ 701-75.1 — 701-75.8)
Chapter 76 - DETERMINATION OF VALUE OF RAILROAD COMPANIES (§§ 701-76.1 — 701-76.9)
Chapter 77 - DETERMINATION OF VALUE OF UTILITY COMPANIES (§§ 701-77.1 — 701-77.8)
Chapter 78 - REPLACEMENT TAX AND STATEWIDE PROPERTY TAX ON RATE-REGULATED WATER UTILITIES (§§ 701-78.1 — 701-78.23)
Chapter 79 - REAL ESTATE TRANSFER TAX AND DECLARATIONS OF VALUE (§§ 701-79.1 — 701-79.6)
Chapter 80 - PROPERTY TAX CREDITS AND EXEMPTIONS (§§ 701-80.1 — 701-80.56)
Chapter 81 - ADMINISTRATION (§§ 701-81.1 — 701-81.16)
Chapter 82 - CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS (§§ 701-82.1 — 701-82.12)
Chapter 83 - TOBACCO TAX (§§ 701-83.1 — 701-83.17)
Chapter 84 - UNFAIR CIGARETTE SALES (§§ 701-84.1 — 701-84.7)
Chapter 85 - RENUMBERED (§§ 701-85.1 — 701-85.22)
Chapter 86 - INHERITANCE TAX (§§ 701-86.1 — 701-86.15)
Chapter 87 - IOWA ESTATE TAX (§§ 701-87.1 — 701-87.6)
Chapter 88 - GENERATION SKIPPING TRANSFER TAX (§§ 701-88.1 — 701-88.7)
Chapter 89 - FIDUCIARY INCOME TAX (§§ 701-89.1 — 701-89.11)
Chapter 90 - Reserved
Chapter 91 - ADMINISTRATON OF MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX (§§ 701-91.1 — 701-91.3)
Chapter 92 - Reserved
Chapter 93 - Reserved
Chapter 94 - Reserved
Chapter 95 - Reserved
Chapter 96 - Reserved
Chapter 97 - STATE-IMPOSED WATER SERVICE EXCISE TAX (§§ 701-97.1 — 701-97.9)
Chapter 98 - Reserved
Chapter 99 - Reserved