Iowa Admin. Code r. 701-73.8
Current through Regsiter Vol. 46, No. 26, June 12, 2024
An amended claim can only be filed by a claimant who has timely filed a claim for property tax credit or rent constituting property tax paid for the appropriate base year.
The amended claim must be filed within three years from October 31 of the year in which the original claim was filed.
The amended claim shall be clearly marked by the claimant with the word "AMENDED."
If upon review by the Iowa department of revenue an additional credit or reimbursement is indicated, the claimant shall be reimbursed the additional amount.
This rule is intended to implement Iowa Code section 42527..
Iowa Admin. Code r. 701-73.8