Administrative Rules: Renumbering Conversion Table

Starting in 2022, the Iowa Department of Revenue began reorganizing its administrative rules by related alignment and tax topics, including alcohol and lottery rules. Not all chapter numbers have changed, while some existing chapters were rescinded and other new chapters have been adopted. The table below represents a comprehensive list of all current and recently changed chapters.

The Department plans to adopt a rule in the near future to establish this webpage as the primary resource of chapters that have been renumbered by the Department.

NOTE: Internal cross-references to other Department rules may not be updated to reflect the recent reorganization. In that case, internal links to those rules may not work. Please use the table below to help find the current rule.

Original Number

Subject

Current Number

N/A

Conversion Chart

Ch. 1

Ch. 3

Voluntary Disclosure Program

Ch. 3

Ch. 4

Multilevel Marketer Agreements

Ch. 208

Ch. 6 

Organization (Formerly Organization, Public Inspection)

Ch. 6

Ch. 7

Appeals, Taxpayer Representation, and Other Administrative Procedures

Ch. 7

Ch. 8

Forms and Communications

Ch. 8

N/A

Settlements – Compromises and Abatements of Tax, Penalty, or Interest

Ch. 19

Ch. 9

Filing and Extension of Tax Liens and Charging Off Uncollectible Tax Accounts

Ch. 20

Ch. 10

Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments

Ch. 10

Ch. 11

Administration

Ch. 11

Ch. 12

Filing Returns and Payment of Tax

(Formerly Filing Returns, Payment of Tax, Penalty and Interest) 

Ch. 202

Ch. 13

Sales and Use Tax Permits

(Formerly Permits)

Ch. 201

Ch. 14

Rescinded 

(Formerly Computation of Tax)

Rule 14.3 now 203.9

Ch. 16

Rescinded

(Formerly Taxable Sales)

See Chs. 210, 213

Ch. 18

Taxable and Exempt Sales Determined by Method of Transaction or Usage

Ch. 285

Ch. 19

Rescinded

(Formerly Sales and Use Tax on Construction Activities)

See Ch. 219

Ch. 20

Rescinded 

(Formerly Food for Human consumption, Prescription Drugs, Insulin, Hypodermic Syringes, Diabetic Testing Materials, Prosthetic, Orthotic or Orthopedic Devices)

See Ch. 220

Ch. 26

Rescinded

(Formerly Sales and Use Tax on Services)

See Chs. 211, 218, 219

Ch. 27

Automobile Rental Excise Tax

Ch. 251

Ch. 28

Rescinded

(Formerly Definitions)

N/A

Ch. 29

Rescinded

(Formerly Certificates)

N/A

Ch. 30

Rescinded

(Formerly Filing Returns, Payment of Tax, Penalty and Interest)

N/A

Ch. 33

Receipts Subject to Use Tax Depending on Method of Transaction

Ch. 282

Ch. 34

Vehicle Fee for New Registration

Ch. 250

Ch. 38

Administration

Ch. 300

Ch. 39

Filing Return and Payment of Tax

Ch. 301

Ch. 40

Determination of Net Income

Ch. 302

Ch. 41

Determination of Taxable Income

Ch. 303

Ch. 42

Adjustments to Computed Tax and Tax Credits

Ch. 304

Ch. 43

Assessments and Refunds

Ch. 305

Ch. 44

Penalty and Interest

Ch. 306

Ch. 45

Partnerships

Ch. 401

Ch. 46

Withholding

Ch. 307

Ch. 48

Composite Returns for Tax Years Beginning Prior to January 1, 2022 (Formerly Composite Returns)

Ch. 404

Ch. 49

Estimated Income Tax for Individuals

Ch. 308

Ch. 50

Apportionment of Income For Resident Shareholders of S Corporations

Ch. 403

Ch. 51

Administration                    

Ch. 500

Ch. 52

Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits

Ch. 501

Ch. 53

Determination of Net Income

Ch. 502

Ch. 54

Allocation and Apportionment

Ch. 503

Ch. 55

Assessments, Refunds, Appeals

Ch. 504

Ch. 56

Estimated Tax For Corporations

Ch. 505

Ch. 57

Administration         

Ch. 600

Ch. 58

Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits   

Ch. 601

Ch. 59

Determination of Net Income

Ch. 602

Ch. 60

Assessments, Refunds, Appeals

Ch. 603

Ch. 61

Estimated Tax for Financial Institutions

Ch. 604

Ch. 67

Administration
(Formerly Motor Fuel Excise Tax Administration)

Ch. 259

Ch. 68

Motor Fuel and Undyed Special Fuel

Ch. 260

Ch. 69

Liquefied Petroleum Gas, Compressed Natural Gas, Liquefied Natural Gas

Ch. 261

Ch. 70

Replacement Tax and Statewide Property Tax                     

Ch. 101

Ch. 71

Assessment Practices and Equalization

Ch. 102

Ch. 72

Examination and Certification of Assessors and Deputy Assessors

Ch. 103

Ch. 73

Property Tax Credit and Rent Reimbursement

Ch. 104

Ch. 74

Mobile, Modular, and Manufactured Home Tax

Ch. 105

Ch. 75

Collection of Property Tax
(Formerly Property Tax Administration)

Ch. 100

Ch. 76

Determination of Value of Railroad Companies 

Ch. 106

Ch. 77

Determination of Value of Utility Companies

Ch. 107

Ch. 78

Replacement Tax and Statewide Property Tax on Rate-Regulated Water Utilities      

Ch. 108

Ch. 79

Real Estate Transfer Tax and Declarations of Value   

Ch. 109

Ch. 80

Property Tax Credits and Exemptions

Ch. 110

Ch. 81

Administration
(Formerly Cigarette and Tobacco Tax Administration)

Ch. 254

Ch. 82

Cigarette Tax and Regulation of Delivery Sales of Alternative Nicotine Products or Vapor Products

Ch. 255

Ch. 83

Tobacco Tax

Ch. 256

Ch. 84

Unfair Cigarette Sales

Ch. 257

Ch. 85

Tobacco Master Settlement Agreement

Ch. 258

Ch. 86

Inheritance Tax

Ch. 900

Ch. 87

Iowa Estate Tax

Ch. 901 

Ch. 88

Generation Skipping Transfer Tax

Ch. 902

Ch. 89

Fiduciary Income Tax

Ch. 700

Ch. 97

State-Imposed Water Service Excise Tax

Ch. 252

Ch. 103

State-Imposed and Locally Imposed Hotel and Motel Taxes

Ch. 253

Ch. 107

Local Option Sales and Services Tax (LOST)

Ch. 270

Ch. 108

Rescinded

(Formerly Local Option School Infrastructure Sales And Service Tax)

N/A

Ch. 120

Reassessment Expense Fund

Ch. 116

Ch. 122

Administration         

Ch. 111

Ch. 123

Certification 

Ch. 112

Ch. 124

Courses

Ch. 113

Ch. 125

Review of Agency Action

Ch. 114

Ch. 126

Property Assessment Appeal Board

Ch. 115

Ch. 150

Federal Offset for Iowa Income Tax Obligations         

Ch. 21

Ch. 151

Collection of Debts Owed the State of Iowa or a State Agency

Ch. 22

Ch. 152

Debt Collection and Selling of Property to Collect Delinquent Debts      

Ch. 23

Ch. 153

License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency

Ch. 24

Ch. 154

Challenges to Administrative Levies 
(Formerly Challenges to Administrative Levies and Publication of Names of Debtors)     

Chs. 25 and 27

N/A

Setoff of Qualifying Debts Owed to Public Agencies

Ch. 26

N/A

Subpoena of Records From Utility Companies and Publication of Names of Debtors

Ch. 27

Ch. 211 

Definitions
(Formerly Sales Tax Definitions)

Ch. 200

Ch. 212 

Elements Included In and Excluded From A Taxable Sale and Sales Price 
(Formerly Elements Included or Excluded from Sales Price)

Ch. 203

Ch. 214

Miscellaneous Nontaxable Transactions

Ch. 221

Ch. 215

Remote Sales and Marketplace Sales

Ch. 207

Ch. 216 

Bundled Transactions

Ch. 206

Ch. 223 

Sourcing of Taxable Services, Tangible Personal Property, and Specified Digital Products 
(Formerly Sourcing)

Ch. 205

Ch. 224

Telecommunications Services

Ch. 217

N/A

Exemption Certificates

Ch. 209

N/A

Purchases by Businesses

Ch. 210

N/A

Governments and Nonprofits

Ch. 212

N/A

Miscellaneous Taxable Sales

Ch. 213

Ch. 226 

Agricultural Rules
(Formerly Agriculture)

Ch. 214

Ch. 230

Exemptions Primarily Benefiting Manufacturers and Other Persons Engaged in Processing 
(Formerly Manufacturing) 

Ch. 215

Ch. 231

Exemptions Primarily of Benefit to Consumers

Ch. 220

N/A

Events, Amusements, and Other Related Activities

Ch. 216

N/A

Services Related to Vehicles

Ch. 218

Ch. 235

Rebate of Iowa Sales Tax Paid 
(Formerly Rebate Programs)

Ch. 275

Ch. 237

Reinvestment Districts

Ch. 273

Ch. 238

Flood Mitigation Program

Ch. 272

Ch. 239

Local Option Sales Tax Urban Renewal Projects 
(Formerly Urban Renewal Projects)

Ch. 274

Ch. 240

Rules Necessary to Implement the Streamlined Sales and Use Tax Agreement 
(Formerly Implementation of Streamlined Sales and Use Tax Agreement)

Ch. 204

Ch. 242

Facilitating Business Rapid Response to State-Declared Disasters 
(Formerly Response to Disasters)

Ch. 276

Ch. 250

Sales and Use Tax Refund for Biodiesel Production 

Ch. 277

Ch. 258

Refunds for Eligible Businesses Under IEDA Programs

Ch. 278

Ch. 262

Administration of Marijuana and Controlled Substances Drug Stamp Tax

Ch. 269

N/A

Electric Fuel Excise Tax 

Ch. 262

Ch. 271

Rescinded 
(Formerly Securing an Advanced Vision for Education (SAVE))

N/A

Ch. 280

Rescinded
(Formerly Receipts Subject to Use Tax)

See. Ch 282

Ch. 281

Rescinded
(Formerly Receipts Exempt from Use Tax)

See Chs. 218 and 219

Ch. 284

Rescinded
(Exempt Sales)

See Chs. 210, 212, and 219

Ch. 288

Rescinded 
(Formerly Determination of a Sale and Sale Price)

N/A

Ch. 289

Rescinded
(Formerly Underground Storage Tank Rules Incorporated By Reference)

N/A

N/A

Administration

Ch. 400

N/A

Composite Returns for Tax Years Beginning on or After January 1, 2022

Ch. 405

N/A

Tax Credits

Ch. 800