Iowa Admin. Code r. 701-1.2

Current through Register Vol. 47, No. 10, November 13, 2024

Rule 701-1.2 - Powers and duties of the state board

The state board's powers and duties include, but may not be limited to, the following:

1. Reviewing matters appealed to the state board from the department of revenue or by an affected taxpayer;

2. Reviewing matters of original jurisdiction and matters on the board's own motion as set out in Iowa Code section 4211(4).;

3. Determining and adopting policies that are authorized by law and that are necessary for the more efficient operation of any phases of tax review;

4. Advising and counseling the director of revenue concerning tax laws and regulations;

5. Preparing and submitting to each regular session of the general assembly a report containing recommendations regarding new laws, the amendment of current law, or review for repeal of laws;

6. Reviewing and recommending appropriate action regarding petitions of interested persons to amend or rescind the procedural or administrative rules that govern the state board which are limited to 701-Chapters 1 and 2.

Iowa Admin. Code r. 701-1.2