Iowa Admin. Code r. 701-5.1
As used in this chapter:
"Confidential record" means a record that is not available as a matter of right for examination and copying by members of the public under applicable provisions of law. Confidential records include but are not limited to records or information contained in records that the department is prohibited by law from making available for examination by members of the public; records or information contained in records that are specified as confidential by Iowa Code section 22.7, or other provision of law, but that may be disclosed upon order of a court, the lawful custodian of the record, or by another person duly authorized to release the record; and confidential state tax information and federal tax information. Mere inclusion in a record of information declared confidential by an applicable provision of law does not necessarily make that entire record a confidential record.
"Confidential state tax information" means information that is protected from disclosure by Iowa Code sections 422.20 and 422.72. Confidential state tax information includes but is not limited to state tax returns and return information. Confidential state tax information does not include federal tax information (FTI). If confidential state tax information is contained in a record, that record may also be considered a confidential record protected by Iowa Code chapter 22.
"Custodian" means the department, the director of revenue, the department's public information officer, or a person lawfully delegated authority by the department to act for the department in implementing Iowa Code chapter 22.
"Department" means the department of revenue.
"Federal tax information" or "FTI" means return or return information received directly from the IRS or obtained through an authorized secondary source such as Social Security Administration (SSA), federal Office of Child Support Enforcement (OCSE), Bureau of the Fiscal Service (BFS) or Centers for Medicare and Medicaid Services (CMS) or another entity acting on behalf of the IRS pursuant to an IRC §6103(p)(2)(B) agreement. Copies of tax returns or return information provided to the department directly by a taxpayer or the taxpayer's representative or obtained from public information files (e.g., federal tax liens on file with the county clerk, Offers in Compromise available for public inspection, court records) are not considered FTI for the purposes of this chapter.
"GovConnectIowa" means the e-services portal of the department.
"IRC" means the Internal Revenue Code.
"IRS" means the Internal Revenue Service.
"Open record" means a record other than a confidential record.
"Personally identifiable information" means information about or pertaining to an individual in a record which identifies the individual and which is contained in a record system. The term "personally identifiable information" includes "personal information" as defined in Iowa Code section 715C.1.
"Record" means the whole or a part of a "public record" as defined in Iowa Code section 22.1, that is owned by or in the physical possession of the department. Records include confidential records.
"Record system" means any group of records under the control of the department from which a record may be retrieved by a personal identifier such as the name of an individual, number, symbol, or other unique retriever assigned to an individual. A record system is a "system," as defined below.
"Routine use" means the disclosure of a record without the consent of the subject or subjects, for a purpose which is compatible with the purpose for which the record was collected. "Routine use" includes disclosures required to be made by statute other than the public records laws codified at Iowa Code chapter 22.
"System" means any of the following:
1. Computer hardware or software;
2. Computerized processes and procedures;
3. Noncomputerized processes and procedures.
"Tax administration" means the administration, management, conduct, direction, and supervision of the execution and application of the state tax laws; means the development and formulation of state tax policy; and includes assessment, collection, enforcement, litigation, publication, and statistical gathering functions.
This rule is intended to implement Iowa Code chapters 17A, 22, 421, and 422.
Iowa Admin. Code r. 701-5.1