IOWA Tax Research Library
This research library contains Court Decisions, Rulings and other information from the Iowa Department of Revenue archives. Statutes and rules referenced in library documents are no longer contained in this online library. Please refer to the statutes and rules of Iowa, including past versions of statutes and rules, available on the Iowa General Assembly Website. The Iowa Tax Research Library search function allows you to search by key word(s) or phrase with the ability to refine your selection to narrow your search.
It is the Department's intent to maintain this online library with current and accurate information, along with some historical information. Beginning January 1, 2019, the Department implemented a policy to begin updating documents on the library to note that a decision or point of law has been overturned, superseded, or abrogated by a later case, rule, or statute. Lack of such notation on a document does not necessarily mean the document has not been overturned, superseded, or abrogated. Policy letters are only applicable to the factual situation referenced and to the statutes in existence at the time of issuance. Any written advice or opinion provided by Department personnel that is not pursuant to a Petition for Declaratory Order under 701 IAC 7.24 is not binding upon the Department. Some of the documents in this tax research library have certain information, such as names and addresses, shaded to protect taxpayer privacy.