Iowa Admin. Code r. 701-101.4
Current through Register Vol. 47, No. 8, October 30, 2024
Payment of tax shall not accompany the filing of the replacement tax return with the director. Payment of tax shall never be made to the director or the state of Iowa. Payment of the proper amount of tax due shall be made to the appropriate county treasurer upon notification by the county treasurer to the taxpayer of the taxpayer's replacement tax obligation.
Iowa Admin. Code r. 701-101.4