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This research library contains Court Decisions, Rulings, Statutes and other information from the Department of Revenue archives. Administrative Rules are provided by the Iowa General Assembly.
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Disclaimer
The statutes and rules contained in this online library are the most current version of statutes and rules available from the Iowa General Assembly (Legislature) Web site. There may be recent changes to the legislation not shown in the version being viewed. Links within historical documents will take you to current statutes and rules, not the statutes and rules in effect at the time the document was created. Past versions of statutes and rules can be accessed on the Iowa General Assembly Web site.
The Department's official library is located on 4th floor of the Hoover State Office Building located at 1305 E. Walnut in Des Moines. Paper copies of the official documents may be obtained by visiting our office or upon written request to the Iowa Department of Revenue Policy Section, P.O. Box 10457, Des Moines, Iowa 50306-0457.
If you have general questions about using the library, you may call Taxpayer Services at 515-281-3114 or 1-800-367-3388.