Iowa Admin. Code r. 701-101.20
Current through Register Vol. 47, No. 8, October 30, 2024
Replacement tax subrules 70.7(1) to 70.7(3), 70.7(5) and 70.7(7) are incorporated herein by reference.
No credit or refund of taxes alleged to be unconstitutional shall be allowed if such taxes were not paid under written protest which specifies the particulars of the alleged unconstitutionality.
Iowa Admin. Code r. 701-101.20