Iowa Admin. Code r. 701-201.4
Current through Regsiter Vol. 46, No. 26, June 12, 2024
A person who previously held and canceled a permit who wishes to reengage in business shall apply to the department for a new permit and file any previously unfiled tax returns. Upon receipt of the proper clearance for previous tax returns, a new permit shall be issued.
This rule is intended to implement Iowa Code section 423.36.
Iowa Admin. Code r. 701-201.4