Iowa Admin. Code r. 701-78.13
Current through Register Vol. 47, No. 6, September 18, 2024
Each taxpayer shall file a true and accurate return with the director. The return shall include all of the information prescribed in Iowa Code section 437B. 17 and any other information or schedules requested by the director. The return shall be signed by an officer or other person duly authorized by the taxpayer and must be certified as correct. If the taxpayer was inactive or ceased the conduct of any activity for which the taxpayer's property was subject to the statewide property tax during the tax year, the return must contain a statement to that effect.
Iowa Admin. Code r. 701-78.13