Iowa Admin. Code r. 701-88.4

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

Rule 701-88.4 - Audits, assessments and refunds

701-subrules 86.3(1) to 86.3(3) providing for the audit, assessment and refund of the Iowa inheritance tax shall also be the rules for the audit, assessment and refund of the Iowa generation skipping transfer tax.

This rule is intended to implement Iowa Code sections 450A2., 450A4., 450A5., 450A8. to 450A. 12 and 450A.14.