Iowa Admin. Code r. 701-276.3

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

Rule 701-276.3 - Disaster or emergency-related work

(1)Out-of-state business. An out-of-state business conducting operations within the state solely for the purpose of performing disaster or emergency-related work during a disaster response period does not establish a level of presence that would subject the out-of-state business to any of the requirements and responsibilities listed in Iowa Code section 29C.24(3)"a."

(2)Out-of-state employee. The performance of disaster or emergency-related work during a disaster response period by an out-of-state employee is not a basis to determine that the out-of-state employee has established residency or a level of presence in Iowa that would subject the out-of-state employee to any of the requirements or responsibilities listed in Iowa Code section 29C.24(3)"b."

(3)After the disaster response period ends. An out-of-state business or out-of-state employee remaining in Iowa after the disaster response period for which the disaster or emergency-related work was performed is responsible for all taxes, fees, registration, filing or other requirements the out-of-state business or out-of-state employee would have been subject to but for Iowa Code section 29C.24.

Iowa Admin. Code r. 701-276.3

Renumbered from 701-242.3 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022

Amended by IAB February 7, 2024/Volume XLVI, Number 16, effective 3/13/2024