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 Not all chapter numbers have changed, while some existing chapters were rescinded and other new chapters have been adopted.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 |
|---|---|---|
| N/A | Conversion Chart | Ch. 1 |
| Ch. 3 | Voluntary Disclosure Program | Ch. 19 |
| Ch. 4 | Multi level marketers | Ch. 208 |
| Ch. 5 | Public Records and Fair Information Practices | Ch. 5 |
| 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 |
| 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| Ch. 14 | Rescinded (Formerly Computation of Tax) | Rule 14.2 now 203.9 |
| Ch. 15 | Determination of a Sale and Sale Price | Ch. 288 |
| Ch. 16 | Rescinded (Formerly Taxable Sales) | See Chs. 210, 213 |
| Ch. 17 | Exempt Sales | Ch. 284 |
| 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| Ch. 19 | Rescinded (Formerly Sales and Use Tax on Construction Activities) | See Ch. 219 |
| Ch. 20 | Rescinded (Formerly Food for Human consumption, Prescription Drugs, Insulin, Hypodermic Syringes, Diabetic Testing Materials, Prosthetic, Orthotic or Orthopedic Devices)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| Ch. 26 | Rescinded (Formerly Sales and Use Tax on Services) | See Chs. 211, 218, 219 |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| Ch. 28 | Rescinded (Formerly Definitions) | N/A |
| Ch. 29 | Rescinded (Formerly Certificates) | N/A |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. 31 | Receipts Subject to Use Tax | Ch. 280 |
| Ch. 32 | Receipts Exempt from Use Tax | Ch. 281 |
| Ch. 33 | Receipts Subject to Use Tax Depending on Method of Transaction | Ch. 282 |
| Ch. 34 | Vehicle Fee for New Registration | Ch. 250 |
| Ch. 37 | Underground Storage Tank Rules Incorporated By Reference | Ch. 289 |
| 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 | 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 | 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 Credit and Exemptions | Ch. 110 |
| Ch. 81 | 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. 91 | Administration of Marijuana and Controlled Substances Drug Stamp Tax | Ch. 262 |
| 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. 109 | Securing an Advanced Vision for Education (SAVE) | Ch. 271 |
| 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 and Publication of Names of Debtors | Ch. 25 |
| Ch. 211 | Sales Tax Definitions | Ch. 200 |
| Ch. 212 | Elements Included or Excluded from Sales Price | Ch. 203 |
| Ch. 214 | Miscellaneous Nontaxable Transactions | Ch. 221 |
| Ch. 215 | Remote and Marketplace Sales | Ch. 207 |
| Ch. 216 | Bundled Transactions | Ch. 206 |
| Ch. 223 | Sourcing | Ch. 205 |
| Ch. 224 | Telecommunications Services | Ch. 217 |
| N/A | Purchases by Businesses | Ch, 210 |
| N/A | Governments and Nonprofits | Ch. 212 |
| N/A | Miscellaneous Taxable Sales | Ch. 213 |
| Ch. 226 | Agriculture | Ch. 214 |
| Ch. 230 | 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. 219 | Sales and Use Tax on Construction Activities | Ch. 219 |
| Ch. 235 | Rebate Programs | Ch. 275 |
| Ch. 237 | Reinvestment Districts | Ch. 273 |
| Ch. 238 | Flood Mitigation Program | Ch. 272 |
| Ch. 239 | Urban Renewal Projects | Ch. 274 |
| Ch. 240 | Implementation of Streamlined Sales and Use Tax Agreement | Ch. 204 |
| Ch. 242 | Response to Disasters | Ch. 276 |
| Ch. 250 | Sales and Use Tax Refunds for Biodiesel Production | Ch. 277 |
| Ch. 258 | Refunds for Eligible Businesses Under IEDA Programs | Ch. 278 |
| 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 |