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) A taxpayer or the department may request that a specific record be retained beyond
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. The department shall adopt rules pursuant to chapter 17A to administer this subsection.
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,
\n
Tue Dec 09 22:12:37 2025 Iowa Code 2026, Chapter 422 (115, 5)
§422.68, INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES 98\n\nthe 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.
[C35, §6943-f55; C39, §6943.092; C46, 50, 54, 58, 62, 66, §422.61; C71, 73, 75, 77, 79, 81,
§422.68]
85 Acts, ch 230, §10; 99 Acts, ch 151, §24, 89; 99 Acts, ch 152, §9, 40; 2022 Acts, ch 1061,
§1, 2
Referred to in §99G.30A, 257.22, 321.105A, 422D.3, 423.42, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 437A.17, 437B.13
\n
Notes of Decisions
Renda v. Iowa Civil Rights Comm'n, 784 N.W.2d 8 (Iowa 2010).
· cites it 4× “at 207 (quoting Iowa Code § 422.68 (1) (2001)). We concluded that because the term was not defined in the statute and because the department must necessarily interpret the term in order to carry out its duties, the power to interpret the term was clearly vested in the department…”
Lowe's Home Centers, LLC v. Iowa Dept of Revenue & Courtney M. Kay-Decker, 921 N.W.2d 38 (Iowa 2018).
· cites it 3× “Iowa Code section 422.68 provides, "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.”
The Sherwin-williams Co. Vs. Iowa Dep't Of Revenue, 789 N.W.2d 417 (Iowa 2010).
· cites it 2× “” Iowa Code § 422.68 (1). Moreover, the department director’s enforcement power certainly requires the director to interpret the Code provisions relevant to a taxpayer’s liability.”
City of Marion v. Iowa Dep't of Revenue & Fin., 643 N.W.2d 205 (Iowa 2002).
· cites it 2× “Iowa Code § 422.68 (1). We conclude from this statute that the matter under consideration has been vested in the discretion of the agency.”
AOL LLC v. Iowa Dep't of Revenue, 771 N.W.2d 404 (Iowa 2009).
· cites it 2× “” Iowa Code § 422.68 (1) (1999). In light of this language, we have concluded that the agency’s interpretation of the statute as reflected in its administrative rules is a power that has “clearly been vested” in the agency.”
Iowa Network Servs., Inc. v. Iowa Dep't of Revenue, 784 N.W.2d 772 (Iowa 2010).
· cites it 2× “While INS acknowledges the deference due the department in regards to chapter 422, it asserts that resolution of this case depends on the proper interpretation of Iowa Code section 476.”
Sorg v. Iowa Dep't of Revenue, 269 N.W.2d 129 (Iowa 1978).
“” § 422.68(1). Adoption of administrative rules which are at variance with statutory provisions or which amend or nullify legislative intent exceeds the Department’s authority.”
— Iowa Code § 422.68(1) — 11 cases
Sorg v. Iowa Dep't of Revenue, 269 N.W.2d 129 (Iowa 1978).
“” § 422.68(1). Adoption of administrative rules which are at variance with statutory provisions or which amend or nullify legislative intent exceeds the Department’s authority.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.