Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle I - ADMINISTRATION
Chapter 7 - APPEALS, TAXPAYER REPRESENTATION, AND OTHER ADMINISTRATIVE PROCEDURES
Rule 701-7.5 - Form and style of documents

Iowa Admin. Code r. 701-7.5

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Current through Register Vol. 47, No. 10, November 13, 2024
Rule 701-7.5 - Form and style of documents
(1)Requirements applicable to all filings under this chapter.
a.Signatures. Signatures must meet the requirements of 701-subrule 8.2(6). The signature shall constitute a certification that the signer has read the document; that, under penalty of perjury, the signer declares that to the best of the signer's knowledge and belief, the information contained in the document is true, correct, and complete; and that no statement contained in the document is misleading.
b.Citations. Citations may be italicized or underlined.
(2)Paper. Any paper documents that are allowed or required to be submitted by this chapter must:
a. Be clear and legible.
b. Be on white paper.
c. Be on the applicable department appeal, application for reinstatement, or petition form available on the department's forms website tax.iowa.gov/formsunder the category "Applications and Other" or, if not on the department's form, include a proper caption on the first page.
d. Include a signature.
e. Include copies as herein provided or as specified in other applicable rules.
(3)Email. Any documents allowed or required to be filed by email under this chapter must be:
a. A document in PDF, Microsoft Word, Microsoft Excel, or image format that complies with subrules 7.5(1) and 7.5(2), or
b. The body of an email that meets all of the requirements of subrules 7.5(1) and 7.5(2).
(4)GovConnectIowa. Any documents allowed or required to be filed through GovConnectIowa under this chapter must be:
a. A document in PDF, Microsoft Word, Microsoft Excel, or image format that complies with subrules 7.5(1) and 7.5(2) that is properly uploaded and properly submitted through GovConnectIowa.
b. Completed and submitted on the applicable form provided on GovConnectIowa.

This rule is intended to implement Iowa Code chapters 17A and 554D and sections 421.17 and 421.27A.

Iowa Admin. Code r. 701-7.5

ARC 0251C, lAB 8/8/12, effective 9/12/12
Amended by IAB December 2, 2020/Volume XLIII, Number 12, effective 11/10/2020
Amended by IAB October 6, 2021/Volume XLIV, Number 7, effective 11/10/2021