Chapter 38 - ADMINISTRATION
- Rule 701-38.1 - Definitions
- Rule 701-38.2 - Statute of limitations
- Rule 701-38.3 - Retention of records
- Rule 701-38.4 - Authority for deductions
- Rule 701-38.5 - Jeopardy assessments
- Rule 701-38.6 - Information deemed confidential
- Rule 701-38.7 - [Rescinded]
- Rule 701-38.8 - Delegations to audit and examine
- Rule 701-38.9 - Bonding procedure
- Rule 701-38.10 - Indexation
- Rule 701-38.11 - Appeals of notices of assessment and notices of denial of taxpayer's refund claims
- Rule 701-38.12 - Indexation of the optional standard deduction for inflation
- Rule 701-38.13 - Reciprocal tax agreements
- Rule 701-38.14 - Information returns for reporting income payments to the department of revenue
- Rule 701-38.15 - Relief from joint and several liability under Iowa Code section 422.21(7) for substantial understatement of tax attributable to nonrequesting spouse or former spouse
- Rule 701-38.16 - Preparation of taxpayers' returns by department employees
- Rule 701-38.17 - Resident determination
- Rule 701-38.18 - Tax treatment of income repaid in current tax year which had been reported on prior Iowa individual income tax return
- Rule 701-38.19 - Indication of dependent child health care coverage on tax return