Current through Regsiter Vol. 46, No. 26, June 12, 2024
Rule 701-260.11 - Revocation of refund permitThe following violations will result in the revocation of the permit:
(1) using a false or altered invoice in support of a claim,(2) making a false statement in a claim for refund or in response to an investigation by the department of a claim for refund,(3) refusal to submit the claimant's books and records for examination by the department, and(4) nonuse for a period of three years. If the permit is revoked for reason (1), (2), or (3) above, the permit will not be reissued for a period of at least one year. If the permit is revoked for reason (4) above, the permit will be reissued upon proper application. (See rule 701-7.23(17A) for revocation procedure.) This rule is intended to implement Iowa Code section 452A.19.
Iowa Admin. Code r. 701-260.11
Renumbered from 701-68.11 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022