Iowa Admin. Code r. 701-202.9

Current through Register Vol. 47, No. 5, September 4, 2024

Rule 701-202.9 - Bankruptcy, insolvency, or assignment for benefit of creditors

In cases of bankruptcy, insolvency or assignment for the benefit of creditors by the taxpayer, the taxpayer shall immediately file a return with the tax being due.

This rule is intended to implement Iowa Code section 423.31.

Adopted by IAB July 13, 2022/Volume XLV, Number 1, effective 7/1/2022

Adopted by IAB March 6, 2024/Volume XLVI, Number 18, effective 4/10/2024