During 2022, the Iowa Department of Revenue reorganized its administrative rules to reorganize the rules by related tax topics and to leave space in the Titles related to specific tax types for future expansion, as needed. Fifty-eight chapters have been editorially renumbered (see table). The changes were made primarily in an editorial filing effective November 2, 2022. Not all chapter numbers have changed, while some existing chapters were rescinded and other new chapters have been adopted.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 a reference table of chapters that have been editorially renumbered as well as those renumbered by the Department in recent rule-making documents.

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



N/AConversion ChartCh. 1
Ch. 3Voluntary Disclosure ProgramCh. 19
Ch. 4Multi level marketersCh. 208
Ch. 5Public Records and Fair Information PracticesCh. 5
Ch. 6Organization (Formerly Organization, Public Inspection)Ch. 6
Ch. 7Appeals, Taxpayer Representation, and Other Administrative ProceduresCh. 7
Ch. 8Forms and CommunicationsCh. 8
Ch. 9Filing and Extension of Tax Liens and Charging Off Uncollectible Tax AccountsCh. 20
Ch. 10Interest, Penalty, Exceptions to Penalty, and Jeopardy AssessmentsCh. 10
Ch. 11AdministrationCh. 11
Ch. 12Filing Returns and Payment of Tax
(Formerly Filing Returns, Payment of Tax, Penalty and Interest)
Ch. 202
Ch. 13Sales and Use Tax Permits
(Formerly Permits)
Ch. 201
Ch. 14Rescinded
(Formerly Computation of Tax)
Rule 14.2 now 203.9
Ch. 15Determination of a Sale and Sale PriceCh. 288
Ch. 16Rescinded
(Formerly Taxable Sales)
See Chs. 210, 213
Ch. 17Exempt SalesCh. 284
Ch. 18Taxable and Exempt Sales Determined by Method of Transaction or UsageCh. 285
Ch. 19Rescinded
(Formerly Sales and Use Tax on Construction Activities)
See Ch. 219
Ch. 20Rescinded
(Formerly Food for Human consumption, Prescription Drugs, Insulin, Hypodermic Syringes, Diabetic Testing Materials, Prosthetic, Orthotic or Orthopedic Devices)
See Ch. 220
Ch. 26Rescinded
(Formerly Sales and Use Tax on Services)
See Chs. 211, 218, 219
Ch. 27Automobile Rental Excise TaxCh. 251
Ch. 28Rescinded
(Formerly Definitions)
Ch. 29Rescinded
(Formerly Certificates)
Ch. 30Rescinded
(Formerly Filing Returns, Payment of Tax, Penalty and Interest)
Ch. 31Receipts Subject to Use TaxCh. 280
Ch. 32Receipts Exempt from Use TaxCh. 281
Ch. 33Receipts Subject to Use Tax Depending on Method of TransactionCh. 282
Ch. 34Vehicle Fee for New RegistrationCh. 250
Ch. 37Underground Storage Tank Rules Incorporated By ReferenceCh. 289
Ch. 38AdministrationCh. 300
Ch. 39Filing Return and Payment of TaxCh. 301
Ch. 40Determination of Net IncomeCh. 302
Ch. 41Determination of Taxable IncomeCh. 303
Ch. 42Adjustments to Computed Tax and Tax CreditsCh. 304
Ch. 43Assessments and RefundsCh. 305
Ch. 44Penalty and InterestCh. 306
Ch. 45PartnershipsCh. 401
Ch. 46WithholdingCh. 307
Ch. 48Composite Returns for Tax Years Beginning Prior to January 1, 2022 (Formerly Composite Returns)Ch. 404
Ch. 49Estimated Income Tax for IndividualsCh. 308
Ch. 50Apportionment of Income for Resident Shareholders of S CorporationsCh. 403
Ch. 51AdministrationCh. 500
Ch. 52Filing Returns, Payment of Tax, Penalty and Interest, and Tax CreditsCh. 501
Ch. 53Determination of Net IncomeCh. 502
Ch. 54Allocation and ApportionmentCh. 503
Ch. 55Assessments, Refunds, AppealsCh. 504
Ch. 56Estimated Tax for CorporationsCh. 505
Ch. 57AdministrationCh. 600
Ch. 58Filing Returns, Payment of Tax, Penalty and Interest, and Tax CreditsCh. 601
Ch. 59Determination of Net IncomeCh. 602
Ch. 60Assessments, Refunds, AppealsCh. 603
Ch. 61Estimated Tax for Financial InstitutionsCh. 604
Ch. 67Motor Fuel Excise Tax AdministrationCh. 259
Ch. 68Motor Fuel and Undyed Special FuelCh. 260
Ch. 69Liquefied Petroleum Gas, Compressed Natural Gas, Liquefied Natural GasCh. 261
Ch. 70Replacement Tax and Statewide Property TaxCh. 101
Ch. 71Assessment Practices and EqualizationCh. 102
Ch. 72Examination and Certification of Assessors and Deputy AssessorsCh. 103
Ch. 73Property Tax Credit and Rent ReimbursementCh. 104
Ch. 74Mobile, Modular, and Manufactured Home TaxCh. 105
Ch. 75Property Tax AdministrationCh. 100
Ch. 76Determination of Value of Railroad CompaniesCh. 106
Ch. 77Determination of Value of Utility CompaniesCh. 107
Ch. 78Replacement Tax and Statewide Property Tax on Rate-Regulated Water UtilitiesCh. 108
Ch. 79Real Estate Transfer Tax and Declarations of ValueCh. 109
Ch. 80Property Tax Credit and ExemptionsCh. 110
Ch. 81Cigarette and Tobacco Tax AdministrationCh. 254
Ch. 82Cigarette Tax and Regulation of Delivery Sales of Alternative Nicotine Products or Vapor ProductsCh. 255
Ch. 83Tobacco TaxCh. 256
Ch. 84Unfair Cigarette SalesCh. 257
Ch. 85Tobacco Master Settlement AgreementCh. 258
Ch. 86Inheritance TaxCh. 900
Ch. 87Iowa Estate TaxCh. 901
Ch. 88Generation Skipping Transfer TaxCh. 902
Ch. 89Fiduciary Income TaxCh. 700
Ch. 91Administration of Marijuana and Controlled Substances Drug Stamp TaxCh. 262
Ch. 97State-Imposed Water Service Excise TaxCh. 252
Ch. 103State-Imposed and Locally Imposed Hotel and Motel TaxesCh. 253
Ch. 107Local Option Sales and Services Tax (LOST)Ch. 270
Ch. 108Rescinded
(Formerly Local Option School Infrastructure Sales And Service Tax)
Ch. 109Securing an Advanced Vision for Education (SAVE)Ch. 271
Ch. 120Reassessment Expense FundCh. 116
Ch. 122AdministrationCh. 111
Ch. 123CertificationCh. 112
Ch. 124CoursesCh. 113
Ch. 125Review of Agency ActionCh. 114
Ch. 126Property Assessment Appeal BoardCh. 115
Ch. 150Federal Offset for Iowa Income Tax ObligationsCh. 21
Ch. 151Collection of Debts Owed the State of Iowa or a State AgencyCh. 22
Ch. 152Debt Collection and Selling of Property to Collect Delinquent DebtsCh. 23
Ch. 153License Sanctions for Collection of Debts Owed the State of Iowa or a State AgencyCh. 24
Ch. 154Challenges to Administrative Levies and Publication of Names of DebtorsCh. 25
Ch. 211Sales Tax DefinitionsCh. 200
Ch. 212Elements Included or Excluded from Sales PriceCh. 203
Ch. 214Miscellaneous Nontaxable TransactionsCh. 221
Ch. 215Remote and Marketplace SalesCh. 207
Ch. 216Bundled TransactionsCh. 206
Ch. 223SourcingCh. 205
Ch. 224Telecommunications ServicesCh. 217
N/APurchases by BusinessesCh, 210
N/AGovernments and NonprofitsCh. 212
N/AMiscellaneous Taxable SalesCh. 213
Ch. 226AgricultureCh. 214
Ch. 230ManufacturingCh. 215
Ch. 231Exemptions Primarily of Benefit to ConsumersCh. 220
N/AEvents, Amusements, and Other Related ActivitiesCh. 216
N/AServices Related to VehiclesCh. 218
Ch. 219Sales and Use Tax on Construction ActivitiesCh. 219
Ch. 235Rebate ProgramsCh. 275
Ch. 237Reinvestment DistrictsCh. 273
Ch. 238Flood Mitigation ProgramCh. 272
Ch. 239Urban Renewal ProjectsCh. 274
Ch. 240Implementation of Streamlined Sales and Use Tax AgreementCh. 204
Ch. 242Response to DisastersCh. 276
Ch. 250Sales and Use Tax Refunds for Biodiesel ProductionCh. 277
Ch. 258Refunds for Eligible Businesses Under IEDA ProgramsCh. 278
N/AAdministrationCh. 400
N/AComposite Returns for Tax Years Beginning on or After January 1, 2022Ch. 405
N/ATax CreditsCh. 800