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IA HF680
Bill
Status
2/28/2025
Primary Sponsor
Ken Croken
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AI Summary
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Requires the Iowa Department of Revenue to provide a detailed explanation of reasons when issuing tax assessment notices or refund denial notices to taxpayers
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Specifies that an explanation containing only the amount of tax, interest, and penalty along with computation attachments is insufficient notice (reversing current standard that deemed this adequate)
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Removes the existing provision that allowed inadequate explanations to still be valid, meaning notices may now be invalidated for lacking proper detail
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Consequences for the department's failure to provide adequate notice are governed by existing Code section 421.60(2)(c)
Legislative Description
A bill for an act relating to assessment and refund denial notices furnished to taxpayers by the department of revenue.
Last Action
Introduced, referred to State Government. H.J. 478.
2/28/2025