This text of Iowa § 422.68 (Powers and duties) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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. a. The director shall destroy useless records of any taxpayer filed with or kept by
the department by the end of the calendar year following the year in which the record is
determined by the department to be useless.
b.
(1)Ataxpayerorthedepartmentmayrequestthataspecificrecordberetainedbeyond
the useful life of the record.
(2)The director shall have the discretion to approve or deny a request made pursuant to
subparagra
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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. a. The director shall destroy useless records of any taxpayer filed with or kept by
the department by the end of the calendar year following the year in which the record is
determined by the department to be useless.
b. (1) Ataxpayerorthedepartmentmayrequestthataspecificrecordberetainedbeyond
the useful life of the record.
(2) The director shall have the discretion to approve or deny a request made pursuant to
subparagraph (1).
c. Notwithstanding paragraph “a”, the department may retain any of the following:
(1) A record that no longer contains personally identifiable information of a specific
taxpayer.
(2) A record described in section 17A.3, subsection 1, paragraph “a” or “b”.
d. Thedepartmentshalladoptrulespursuanttochapter17Atoadministerthissubsection.
4. The department may make electronic or photographic copies of records filed by the
taxpayer or prepared by the department, or make such copies by other methods. In addition,
the department may create or use any system of recordkeeping reasonably calculated
to preserve its records for any time period required by law. When a copy is made, the
department may destroy the original record which served as the basis for the copy in any
manner prescribed by the director. A copy shall be subject to destruction as provided in
subsection 3. A copy shall be admissible in evidence when duly certified and authenticated
by the officer having custody and control of the record.