Iowa Admin. Code r. 701-261.3

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

Rule 701-261.3 - Penalty and interest

See rules 701-10.6 (421) and 701-10.2 (421) for failure to timely file a return or for failure to timely pay the tax. See rule 701-10.8 (421) for penalty exceptions. See rule 701-10.72 (452A) for interest on refunds.

Iowa Admin. Code r. 701-261.3

Renumbered from 701-69.3 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022