Iowa Admin. Code r. 701-902.2

Current through Register Vol. 47, No. 5, September 4, 2024

Rule 701-902.2 - Confidential and nonconfidential information

(1)Confidential information. Federal tax returns, federal return information, Iowa generation skipping transfer tax returns, and the books, records, documents and accounts of any person, firm or corporation, including stock transfer books, requested to be submitted to the department for the enforcement of the generation skipping transfer tax law, shall be deemed and held confidential by the department, subject to public disclosure only as provided by law. See 26 U.S.C. Section 6103 pertaining to the confidentiality and disclosure of federal tax returns and federal return information. See rule 701-6.3 (17A).

(2)Information not confidential. Copies of wills, release of real estate liens, probate inventories, trust instruments, deeds and other documents which are filed for public record are not deemed confidential by the department.

This rule is intended to implement Iowa Code chapters 22 and 450A.

Iowa Admin. Code r. 701-902.2

Editorial change: IAC Supplement 11/2/22