Iowa Admin. Code r. 701-19.1

Current through Register Vol. 47, No. 6, September 18, 2024

Rule 701-19.1 - Settlements

Pursuant to Iowa Code section 421.5, in addition to the authority granted to the department pursuant to Iowa Code section 17A.10 and notwithstanding Iowa Code section 7D.9, the department may, in its sole discretion, settle any taxes, penalties, or interest. A settlement may be a compromise or full abatement of any amount in dispute.

Iowa Admin. Code r. 701-19.1

Rescinded by IAB February 8, 2023/Volume XLV, Number 16, effective 3/15/2023

Adopted by IAB December 13, 2023/Volume XLVI, Number 12, effective 1/17/2024