Download as PDF
1
INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.68
422.68 Powers and duties.
1. The director shall have the power and authority to prescribe all rules not inconsistent
with the provisions of this chapter, necessary and advisable for its detailed administration
and to effectuate its purposes.
2. The director may, for administrative purposes, divide the state into districts, provided
that in no case shall a county be divided in forming a district.
3. The director may destroy useless records and returns, reports, and communications of
any taxpayer filed with or kept by the department after those returns, records, reports, or
communications have been in the custody of the department for a period of not less than
three years or such time as the director prescribes by rule. However, after the accounts of
a person have been examined by the director and the amount of tax and penalty due have
been finally determined, the director may order the destruction of any records previously
filed by that taxpayer, notwithstanding the fact that those records have been in the custody
of the department for a period less than three years. These records and documents shall be
destroyed in the manner prescribed by the director.
4. The department may make photostat, microfilm, electronic, or other photographic
copies of records, reports, and other papers either filed by the taxpayer or prepared by the
department. In addition, the department may create and use any system of recordkeeping
reasonably calculated to preserve its records for any time period required by law. When
these photostat, electronic, microfilm, or other copies have been made, the department may
destroy the original records which are the basis for the copies in any manner prescribed by
the director. These photostat, electronic, microfilm, or other types of copies, when no longer
of use, may be destroyed as provided in subsection 3. These photostat, microfilm, electronic,
or other records shall be admissible in evidence when duly certified and authenticated by
the officer having custody and control of them.
[C35, §6943-f55; C39, §6943.092; C46, 50, 54, 58, 62, 66, §422.61; C71, 73, 75, 77, 79, 81,
§422.68]
85 Acts, ch 230, §10; 99 Acts, ch 151, §24, 89; 99 Acts, ch 152, §9, 40
Referred to in §99G.30A, §257.22, §321.105A, §422D.3, §423.42, §423A.6, §423B.6, §423C.4, §423D.4, §437A.17, §437B.13
Wed Feb 08 03:45:01 2017
Iowa Code 2017, Section 422.68 (11, 0)
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.