Iowa Administrative Code

4.21(1) The presiding officer presides at the hearing and may rule on motions, require briefs, issue a proposed decision, and issue such orders and rulings as will ensure the orderly conduct of the proceedings. 4.21(2) All objections shall be timely made and stated on the record.…

4.22(1) The presiding officer shall rule on admissibility of evidence and may, where appropriate, take official notice of facts in accordance with all applicable requirements of law. 4.22(2) Stipulation of facts is encouraged. The presiding officer may make a decision based on st…

4.23(1) If a party fails to appear or participate in a contested case hearing after proper service of notice, the presiding officer may, if no continuance is granted, enter a default decision or proceed with the hearing and render a decision in the absence of the party. 4.23(2) D…

4.24(1) Prohibited communications. Unless required for the disposition of ex parte matters specifically authorized by statute, a presiding officer in a contested case or in proceedings on a petition for declaratory order in which there are two or more parties shall not communicat…

the record at cost. The cost of preparing a copy of the record or of transcribing the hearing record shall be paid by the requesting party. Parties who request that a hearing be recorded by certified shorthand reporters rather than by electronic means shall bear the cost of that …

archaeologist may review an interlocutory order of the presiding officer. In determining whether to do so, the state archaeologist shall weigh the extent to which its granting the interlocutory appeal would expedite final resolution of the case and the extent to which review of t…

4.27(1) When the state archaeologist presides over the reception of evidence at the hearing, the decision is a final decision. 4.27(2) When the state archaeologist does not preside at the reception of evidence, the presiding officer shall make a proposed decision. The proposed de…

4.28(1) Appeal by party. Any adversely affected party may appeal a proposed decision to the state archaeologist within 30 days after issuance of the proposed decision. 4.28(2) Review. The state archaeologist may initiate review of a proposed decision on the state archaeologist’s …

4.29(1) By whom filed. Any party to a contested case proceeding may file an application for rehearing from a final order. 4.29(2) Content of application. The application for rehearing shall state on whose behalf it is filed, the specific grounds for rehearing, and the relief soug…

“Contested case” means a proceeding defined by Iowa Code section 17A.2(5) and includes any matter defined as a no factual dispute contested case under Iowa Code section 17A.10A. “Issuance” means the date of mailing of a decision or order or date of delivery if service is by other…

4.30(1) When available. a. Any party to a contested case proceeding may petition OSA for a stay of an order issued in that proceeding or for other temporary remedies, pending review by OSA. The petition shall be filed with the notice of appeal and shall state the reasons justifyi…

exists as to a matter that would be a contested case if such a dispute of fact existed, the parties may present all relevant admissible evidence either by stipulation or otherwise as agreed by the parties, without necessity for the production of evidence at an evidentiary hearing…

4.4(1) Time shall be computed as provided in Iowa Code section 4.1(34). 4.4(2) For good cause, the presiding officer may extend or shorten the time to take any action, except as precluded by statute. Except for good cause stated in the record, before extending or shortening the t…

contested case proceeding shall file a written request for such a proceeding within the time specified by the particular rules or statutes governing the subject matter or, in the absence of such law, the time specified in the OSA action in question. The request for a contested ca…

4.6(1) Delivery. Delivery of the notice of hearing by OSA constitutes the commencement of the contested case proceeding. Delivery may be executed by: a. Personal service as provided in the Iowa Rules of Civil Procedure; or b. Certified mail, return receipt requested; or c. First-…

4.7(1) Any party who wishes to request that the presiding officer assigned to render a proposed decision be an administrative law judge employed by the department of inspections and appeals must file a written request within 20 days after service of a notice of hearing which iden…

proceeding may waive any provision of this chapter. However, OSA in its discretion may refuse to give effect to such a waiver when it deems the waiver to be inconsistent with the public interest. [ARC 9025B, IAB 8/25/10, effective 9/29/10]

by telephone conference in which all parties have an opportunity to participate. Other telephone proceedings may be held with the consent of all parties. The presiding officer will determine the location of the parties and witnesses for telephone hearings. The convenience of the …

state agency has the responsibility of notifying OSA should any proposed action of said agency endanger or have the potential of endangering historical objects under its direct or indirect responsibility. 5.1(1) OSA is the appropriate authority for state and such federal agencies…

6.1(1) OSA publishes the following publications on a regular basis: Research Papers, Reports and Contract Completion Reports. Educational Leaflets and OSA News are published periodically. 6.1(2) Reserved.

each publication of OSA are defined below. 6.2(1) The following rules apply for submission and publication of manuscripts to the Reports series. a. Any individual or organization may submit manuscripts for review. Sample agreement forms are available on request. b. The editor is …

overcome Committee objection published in IAC Supplement 1/11/78. These rules are intended to implement Iowa Code section 263B.2. [Filed 10/27/77, Notice 8/24/77—published 11/16/77, effective 12/21/77] [Filed emergency 12/22/77—published 1/11/78, effective 3/1/78] [Delayed 12/13/…

to Iowa archaeology. 7.1(1) Qualified individuals (see definition at rule 685—14.2(263B)) shall have access to the collections upon request, providing that necessary staff is available. Users are requested to contact OSA in advance in order to facilitate scheduling. 7.1(2) Resear…

records of this agency, supporting notes and written information pertaining to the artifact collections in the repository as well as research materials on Iowa prehistory which are utilized on a regular basis by members of the staff. The archaeological document collection is a wo…

achieved by providing assistance to local and regional groups or individuals throughout the state in the areas of lectures, general assistance on public and private projects as they relate to this agency’s mission, curation of artifacts and programs of assistance for public schoo…

the context otherwise requires: “Department” means the Iowa department of revenue. “Director” means the director of the department or the director’s designee. “Taxes” means all taxes and charges arising under Title X of the Iowa Code, and all other taxes administered by the depar…

10.2(1) Rate determination. Except where a different rate of interest is provided by Title X of the Iowa Code, the rate of interest on interest-bearing taxes and interest-bearing refunds arising under Title X is fixed for each calendar year by the director. In addition to any pen…

10.3(1) Interest on refunds. For those taxes on which interest accrues on refunds, interest shall accrue through the month in which the refund is mailed to the taxpayer and no further interest will accrue unless the department did not use the most current address as shown on the …

is considered to be a frivolous return. A frivolous return is a return that lacks sufficient information from which the substantial correctness of the amount of tax liability can be determined or contains information that on its face indicates that the amount of tax shown is subs…

10.6(1) Penalties applicable to all taxpayers. A penalty shall be assessed upon tax due under the circumstances described in this subrule. The rates for penalties described in this rule are uniform for all tax types. Unless otherwise specified in this subrule, see rule 701—10.7(4…

return, failure to timely pay the tax due with the filing of a return, or failure to pay following an audit by the department may be waived. The taxpayer has the burden to prove the necessary conditions to waive a penalty. 10.7(1) Definitions. For purposes of this rule, the follo…

any area of the state, the director may extend for a period of up to one year the due date for the filing of any tax return and may suspend any associated penalty or interest that would accrue during that period of time for any affected taxpayer whose principal residence or busin…

is subject to a return filing requirement. This penalty may be assessed on any person required to file a return for any tax type administered by the department. This penalty shall be assessed 90 days after the department has issued a demand letter if a return has not been filed. …

6 months after the assessment date and which become delinquent during the fiscal year commencing 18 months after the assessment date. For example, taxes payable in fiscal year 1991-1992 are for fiscal year 1990-1991 and are based on the January 1, 1990, assessment. This rule is i…

county treasurer. If the treasurer elects to permit partial payments, the authorization shall apply to all taxpayers within the county. If the partial payments made are insufficient to fully satisfy an installment due by the delinquency date, the unpaid portion of the installment…

received by the county treasurer on or before the last business day preceding October 1, and the second half installment shall become delinquent if not received by the county treasurer on or before the last business day preceding April 1. If mailed, the payment envelope must bear…

be paid by the purchaser of the property sold at tax sale until 14 days following the date from which an installment becomes delinquent. This rule is intended to implement Iowa Code section 446.32 as amended by 1993 Iowa Acts, chapter 73. [Editorial change: IAC Supplement 11/2/22…

information contained in any reports filed under Iowa Code chapters 428, 433, 434, 437, 437A, and 438 and 2013 Iowa Acts, Senate File 451, sections 10 to 30, or obtained by the department in the administration of those chapters, is governed by the general provisions of Iowa Code …

If, for good cause, the treasurer is unable to hold the tax sale on that date, the treasurer may designate a different date in June for the sale. This rule is intended to implement Iowa Code section 446.7 as amended by 1999 Iowa Acts, chapter 4, section 1. [Editorial change: IAC …

found to have been erroneously or illegally collected. A claim for refund must be presented to the board within two years of the date the tax was due or if appealed within two years of the final decision. This rule is intended to implement Iowa Code section 445.60 as amended by 1…

collecting delinquent property taxes levied on or after April 1, 1992 (Fennelly v. A-1 Machine and Tool Co., No. 73/04-1232—10/6/06). This rule is intended to implement Iowa Code section 614.1 as amended by 2007 Iowa Acts, Senate File 450. [Editorial change: IAC Supplement 11/2/2…

“Department” means the department of revenue. “Director” means the director of the department of revenue or the director’s designee. This rule is intended to implement Iowa Code sections 123.3 and 123.4. [ARC 9085C, IAB 4/2/25, effective 5/7/25]

age may be in a licensed establishment if the local authority does not have a local ordinance prohibiting said persons from being in licensed establishments in its jurisdiction. This rule is intended to implement Iowa Code sections 123.3(28) and 123.10(5). [ARC 9085C, IAB 4/2/25,…

retail alcohol licensed establishment may be used as a restaurant or for any other lawful purpose during the hours in which alcoholic beverages are not allowed to be sold, dispensed, or consumed. This rule is intended to implement Iowa Code section 123.49. [ARC 9085C, IAB 4/2/25,…

1000.12(1) Illegality on premises. A retail alcohol licensee, or the licensee’s agent or employee, must not engage in or knowingly allow any illegal occupation or illegal act on the licensed premises. 1000.12(2) Cooperation with law enforcement officers. A retail alcohol licensee…

1000.13(1) A new license or permit, a new bond, and a new dramshop policy, as applicable, need to be obtained whenever one of the following occurs: a. When a business is sold or leased to another person. b. When a licensee or permittee changes to another form of business, such as…

financial responsibility, as required under the provisions of Iowa Code section 123.92, a dramshop liability insurance policy must meet the following requirements: 1000.14(1) Requirements. a. Proof of coverage—current certificate required. The dramshop liability certificate of in…

1000.15(1) In addition to the requirements that may be imposed by a local authority upon the holder of a retail alcohol license to obtain timely filed status of a renewal application, the department may grant timely filed status if the applicant complies with the following condit…

1000.16(1) Certificate of authority. The surety bond is issued by a company holding a current certificate of authority from the commissioner of insurance authorizing the company to issue bonds in Iowa. 1000.16(2) Forfeiture of bond. The surety bond contains a provision for the pr…