Iowa Admin. Code r. 701-259.22

Current through Regsiter Vol. 46, No. 26, June 12, 2024

Rule 701-259.22 - Tax refund offset

The department may apply any fuel tax refund against any other liability outstanding.

This rule is intended to implement Iowa Code sections 452A.17 and 421.17.

Renumbered from 701-67.22 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022