2025 Session
Last amended: 2017 session
§ 270C.30 — Returns and Other Documents; Format; Furnishing
Plain-Language Summary
The Revenue Commissioner decides what tax forms look like and what information they require, and may charge a fee for providing copies of forms.
270C.30 RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING.
Except as otherwise provided by law, the commissioner shall prescribe the content, format, and manner of all returns and other forms required to be filed under a law administered by the commissioner, and may furnish them subject to charge on application.
History:
2005 c 151 art 1 s 29; 2011 c 112 art 10 s 2; 1Sp2017 c 1 art 16 s 4
History: History: 2005 c 151 art 1 s 29; 2011 c 112 art 10 s 2; 1Sp2017 c 1 art 16 s 4
Practical Notes
Explains why you must use the department’s official forms and follow their instructions for format and content.