Iowa Admin. Code r. 701-259.20
Any person wishing to contest an assessment, denial of all or any portion of a refund claim, or any other department action, except licensing, which may culminate in a contested case proceeding, must file a protest with the clerk of the hearings section for the department pursuant to rule 701-7.8 (17A) within 60 days of the issuance of the assessment, denial, or other department action contested. If a taxpayer failed to timely appeal a notice of assessment, the taxpayer may make payments pursuant to rule 701-7.8 (17A) and file a refund claim within the period provided by law for filing claims.
This rule is intended to implement Iowa Code section 452A.64.
Iowa Admin. Code r. 701-259.20
ARC 0251C, IAB 8/8/12, effective 9/12/12; ARC 6508C, IAB 9/7/22, effective 10/12/22