2025 Session
Last amended: 1996 session
§ 270A.12 — Rules
Plain-Language Summary
This section gives the commissioner of revenue the power to create forms and rules needed to carry out the Revenue Recapture Act. Government agencies that use this process can also make their own rules to help the program work.
270A.12 RULES.
The commissioner is authorized to develop and to require the use of any necessary forms. The commissioner or a claimant agency is authorized to make any rules necessary to effectuate the purposes of sections 270A.01 to 270A.12.
History:
1980 c 607 art 12 s 12; 1982 c 424 s 130; 1984 c 640 s 32; 1996 c 305 art 2 s 57
History: History: 1980 c 607 art 12 s 12; 1982 c 424 s 130; 1984 c 640 s 32; 1996 c 305 art 2 s 57
Practical Notes
The commissioner has broad authority to design the paperwork and procedures for revenue recapture. If you are dealing with a revenue recapture situation, you may need to use specific forms created by the commissioner. Both the Department of Revenue and the collecting agency may have their own rules and procedures you need to follow.