Iowa Admin. Code r. 701-38.8

Current through Regsiter Vol. 46, No. 26, June 12, 2024

Rule 701-38.8 - 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.

This rule is intended to implement Iowa Code section 42270..