Iowa Admin. Code r. 701-78.16

Current through Register Vol. 47, No. 10, November 13, 2024

Rule 701-78.16 - Payment of tax

Payment of the tax required to be shown due on the statewide property tax return shall accompany the filing of the return. All checks shall be made payable to the Iowa Department of Revenue. Failure to pay the tax required to be shown due on the tax return by the due date shall render the tax delinquent.

Iowa Admin. Code r. 701-78.16

ARC 0965C, IAB 8/21/2013, effective 8/2/2013

Amended by IAB August 31, 2016/Volume XXXIX, Number 05, effective 10/5/2016

Amended by IAB June 16, 2021/Volume XLIII, Number 26, effective 7/21/2021