State of Iowa

Iowa Administrative

Code Supplement

Biweekly August 26, 1998

KAmLEEN K BATES ADMINISTRATIVE CODE EDITOR

ROSEMARY DRAKE AsSISTANT EDITOR

PUBLISHED BY THE

STATE OF IOWA PN!)ER AUTHORITY OF IOWA CODE SECTION 17A6

IACSupp. PREFACE IAC2/26/97

The Iowa Administrative Code Supplement is published biweekly pursuant to Iowa Code section 17 A.6. The Supplement contains replacement pages to be inserted in the loose-leaf Iowa Administrative Code (lAC) according to instructions included with each Supplement. The replacement pages incorporate rule changes which have been adopted by the agencies and filed with the Administrative Rules Coordinator as provided in Iowa Code sections 7.17 and 17 A.4 to 17 A.6. To determine the specific changes in the rules, refer to the Iowa Administrative Bulletin bearing the same publication date.

In addition to the changes adopted by agencies, the replacement pages may reflect objection to a rule or a portion of a rule filed by the Administrative Rules Review Committe~ (ARRC), the Governor, or the Attorney General pursuant to Iowa Code section 17 A.4( 4); an effective date delay imposed by the ARRC pursuant to section 17 A.4(5) or 17 A.8(9); rescission of a rule by the Governor pursuant to section 17 A.4(6); or nullification of a rule by the General Assembly pursuant to Article Ill, section 40, of the Constitution of the State of Iowa.

The Supplement may also contain replacement pages for the lAC Index and for the preliminary sections of the lAC: General Information about the lAC, Chapter 17 A of the Code of Iowa, Style and Format of Rules, Table of Rules Implementing Statutes, and Uniform Rules on Agency Procedure.

lAC Supp. 8/26/98

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Instructions

INSTRUCTIONS FOR

Updating Iowa Administrative Code with Biweekly Supplement

Page 1

NOTE: Please review the "Preface" for both the Iowa Administrative Code and Biweekly Supplement and follow carefully the updating instructions.

The boldface entries in the left-hand column of the updating instructions correspond to the tab sections in the lAC Binders. ·

"--"' Obsolete pages of lAC are listed in the column headed "Remove Old Pages." New and replacement pages in this Supplement are listed in the column headed "'nsert New Pages." It is important to follow instructions in both columns.

Editor's telephone: {515)281-3355 or {515)281-8157 Fax: (515)281-4424

First Volume­General Information

Historical Division[223]

EMPOWERMENT BOARD, IOWA[349]

GENERAL SERVICES DEPARIMENT[401]

LIVESTOCK REALm ADVISORY COUNCIL[521]

UPDATING INSTRUCI10NS August 26, 1998, Biweekly Supplement

[Previous Supplement dated 8/12/98)

IOWA ADMINISTRATIVE CODE

Remove Old Pages•

p. 11, 12

Analysis, p. 3, 4 Ch 49, p. 9-Ch 55, p. 1

Ch 4, p. 3-Ch 4, p. 6 Ch5,p. 9,10

Ch 1, p.1, 2

Insert New Pages

p.11,12

Analysis, p. 3, 4 Ch 49, p. 9----Ch 50, p. 4

Analysis, p. 1-Ch 1, p. 13 (Insert following Labor Services

Division(341) Cb 300, p. S. Orange tab

wiD be forthcoming in a subsequent

issue.)

Ch 4, p. 3--Ch 4, p. 6 Ch5, p. 9,10

Analysis, p. 1-Ch 1, p. 2

*It is recommended that "Old Pages" be retained indefinitely in a place of your choice. They may prove helpful in tracing the history of a rule.

Page2

PETROLEUM USf FUND BOARD, IOWA

Instructions

Remove Old Pages•

COMPREHENSIVE[S91) Ch 11, p. 5-Ch 11, p. 8 Ch 11, p. 13, 14

Pharmacy Examiners Board[657)

REVENUE AND FINANCE DEPARTMENT[701)

SECRETARY OF SfATE[721)

Index Volume

Analysis, p. 5, 6 Ch 2, p. 1--Ch 2, p. 3 Ch 5, p.1 Ch 8, p. 5, 6 Ch 8, p. 21 Ch 9, p. 9,10 Ch 9, p. 13, 14 Ch 10, p. 13, 14 Ch 10, p.19 Ch 21, p. 3, 4

Analysis, p.15-Analysis, p.18 Ch 17, p. 1--Ch 17, p. 4 Ch 17, p. 19,20 Ch 52, p. 17--Ch 52, p. 20 Ch 52, p. 29-Ch 53, p. 2 Ch 53, p. 19, 20 Ch 55, p. 1--Ch 55, p. 4 Ch 59,p.1, 2 Ch 59, p. 9, 10 Ch 59, p. 17--Ch 60, p. 4

Ch 21, p. 23--Ch 21, p. 32 Ch 21,p. 45

"E" Tab, p. 37-74

lAC Supp. 8/26/98

Insert New Pages

Ch 11, p. 5-Ch 11, p. 8 Ch 11, p. 13, 14

Analysis, p. 5, 6 Ch 2, p.1--Ch 2, p. 3 Ch 5, p.1 Ch 8, p.5,6 Ch 8,p. 21 Ch 9, p. 9,10 Ch 9, p. 13, 14 Ch 10, p.13, 14 Ch 10, p.19 Ch 21, p. 3--Ch 21, p. 5

Analysis, p.15-Analysis, p.18 Ch 17, p.1--Ch 17, p. 4 Ch 17, p. 19,20 Ch 52, p. 17--Ch 52, p. 20 Ch 52, p. 29-Ch 53, p. 2 V Ch 53, p. 19, 20 Ch 55, p. 1--Ch 55, p. 4 Ch 59, p. 1--Ch 59, p. 2a Ch 59, p. 9, 10 Ch 59, p. 17--Ch 60, p. 4

Ch 21, p. 23--Ch 21, p. 32 Ch 21,p.45

"E" Tab, p. 37-75

*It is recommended that "Old Pages" be retained indefinitely in a place of your choice. They may prove helpful in tracing the history of a rule.

lAC 4/9/97 General Information p.ll

\_,) AGENCY IDENTIFICATION NUMBERS

"Umbrella" agencies and elected officials are set out below at the left-hand margin in capital letters. In the Iowa Administrative Code, these agencies are identified by ~-tabbed divider sheets.

Divisions (e.g., boards, commissions, committees, councils and authorities) are indented and set out in lowercase type under their statutory "umbrellas." In the Iowa Administrative Code, these divi­sions are identified by ~-tabbed divider sheets. In addition, Professional Licensing and Regulation Division£1931 under the Commerce Department[181 1 "umbrella" has six autonomous agencies which are identified with 12lliJlk-tabbed divider sheets.

\..-J Other autonomous agencies not statutorily assigned to an "umbrella" or division are included al­phabetically in smaller capital letters at the left-hand margin. In the Iowa Administrative Code, these agencies are identified by ~-tabbed divider sheets.

The following list will be updated as changes occur:

AGRICULTURE AND LAND STEWARDSHIP DEPARTMENT(21 1 Agricultural Development Authority[25) Soil Conservation Division[271

ATTORNEY GENERAL[61]

"--"AUDITOR OF STATE(81]

BEEF INDUSTRY COUNCIL, IOWA{lOl]

BUND, DEPARTMENT FOR lHE(lll]

CITIZENS' AIDE[1411

CML RIGHI'S COMMISSION[161 1

COMMERCE DEPARTMENT£181 1 Alcoholic Beverages Division[185)

~ Banking Division[187] Credit Union Division(189] Insurance Division[191] Professional Licensing and Regulation Division(193)

Accountancy Examining Board(193A] Architectural Examining Board[193B) Engineering and Land Surveying Examining Board[193q Landscape Architectural Examining Board[193D) Real Estate Commission[193E) Real Estate Appraiser Examining Board[193F)

Savings and Loan Division[197) \,/ Utilities Division[199)

p.12 General Information

CORRECTIONS DEPARTMENT£201] Parole Board(205]

CULTURAL AFFAIRS DEPARTMENT[221] Arts Division[222] Historical Division£223]

ECONOMIC DEVELOPMENT, IOWA DEPARTMENT OF£261 1 City Development Board[263] Iowa Finance Authority£265]

EDUCATION DEPARTMENT(281] Educational Examiners Board[282] College Student Aid Commission£283] Higher Education Loan Authority[284] Iowa Advance Funding Authority[285] Libraries and Information Services Division[286] Public Broadcasting Division£288] School Budget Review Committee[289]

EGG COUNCIL(301)

ELDER AFFAIRS DEPARTMENT[321]

EMPLOYMENT SERVICES DEPARTMENT[341] Job Service Division(345] Labor Services Division£347]

EMPOWERMENT BOARD, IOWA(349J

ETIIICS AND CAMPAIGN DISCLOSURE BOARD, IOWA(351J

EXECUTIVE COUNCIL[361]

FAIR BOARD[371]

GENERAL SERVICES DEPARTMENT[ 401]

HUMAN INVESTMENT COUNCIL(417)

HUMAN RIGHTS DEPARTMENT£421 1 Community Action Agencies Division£427] Criminal and Juvenile Justice Planning Division[428] Deaf Services Division[429] Persons With Disabilities Division(431] Latino Affairs Division[433] Status of Blacks Division[ 434] Status of Women Division[ 435]

lAC 8/26/98

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lAC 12/22/93, 3/26/97 Historical Division[223] Analysis, p.3

CHAPTER37 INVESTMENT TAX CREDIT PROGRAM

37.1(303) Purpose 37.2(303) Regulations 37.3(303) Eligibility 37.4(303) Certification of historic structures 37.5(303) Review and evaluation 37.6(303) Certification of completion of

work

CHAPTER38 NATIONAL REGISTER OF

'--!_ ffiSTORIC PlACES 38.1(303) Purpose 38.2(303) Regulations 38.3(303) Nomination procedure 38.4(303) Review of nominations 38.5(303) Delisting of properties

CHAPTER39 EDUCATION PROGRAM

39.1(303) Purpose 39.2(303) Regulations 39.3(303) Procedure

CHAPTER40 ~ PRESERVATION PARTNERSHIP

PROGRAM 40.1(303) Purpose 40.2(303) Regulations 40.3(303) Application procedure and selec-

tion

CHAPTER41 SURVEY AND REGISTRATION OF

CULTURAL RESOURCES PROGRAM 41.1(303) Purpose 41.2(303) Regulations 41.3(303) Survey selection "-1.4(303) Survey funding

\.__,1.5(303) Conduct of surveys ~1.6(303) Availability of survey informa-

tion 41.7(303) Confidentiality of archaeological

site information

CHAPTER42 REVIEW AND COMPLIANCE PROGRAM

42.1(303) Purpose 42.2(303) Regulations 42.3(303) Procedures

CHAPTER43 TECHNICAL ASSISTANCE PROGRAM

~.1(303) Purpose 43.2(303) Regulations 43.3(303) Services

CHAPTER44 STATE REGISTER OF lflSTORIC

PLACES PROGRAM 44.1(303) Purpose 44.2(303) Regulations and procedures

CHAPTER45 COMPREHENSIVE PRESERVATION

PLANNING PROGRAM Reserved

CHAPTER46 MAIN STREET LINKED INVESTMENTS

LOAN PROGRAM 46.1(12) Program administered

CHAPTER47 lllSTORIC PROPEKfY REHABILITATION

47.1(303) 47.2(303) 47.3(303) 47.4(303) 47.5(303)

TAX EXEMPTION Purpose Definitions Program administration Eligibility Application for exemption

procedure 47.6(303) Review and approval standards

for applications for certification

47.7(303) Appeals

Analysis, p.4 Historical Division£223]

CHAPTER48 Reserved

TITLE VI

GRANT PROGRAMS

CHAPTER49 1-llSTORICAL RESOURCE

DEVELOPMrnNTPROGRAM 49.1{303) Purpose 49.2{303) Definitions

49.3{303) 49.4{303) 49.5{303) 49.6{303)

49.7(303) 49.8{303)

GRANT PROGRAM Eligible projects Other eligibility issues Annual application procedure Annual application review and

selection Grant administration Appeals

LOAN PROGRAM Reserved

CHAPTER 50 InSTORIC SITE PRESERVATION

50.1{303) 50.2{303) 50.3{303) 50.4{303) 50.5{303) 50.6{303) 50.7{303)

GRANT PROGRAM Purpose Definitions Application procedures Project review and selection Application rating system Grant administration Informal appeals

IAC8/26/98

lAC 3/26/97, 8/26/98 Historical Division[223] Ch 49, p.9

e. All grantees shall provide a written procedure stating the means by which the project shall be made available to the public.

f. All grantees shall submit documentation of the issuance of statements, press releases, and signage describing projects or programs funded with REAP/HRDP funds, specifically to include the following credit line: ''This project was partially supported by a Resource Enhancement and Protec­tion (REAP)/Historical Resource Development Program (HRDP) Grant from the State Historical Society of Iowa."

223-49.8(303) Appeals. 49.8(1) Applicants or grantees may appeal a decision ofthe society on any of the following bases. a. Action was outside the statutory authority; b. Decision was influenced by a conflict of interest; c. Action violated state law, administrative rules, or policy; d. Insufficient public notice was given; and e. Alteration of the review and certification processes was detrimental to the applicant. 49.8(2) Appeals in writing may be directed to the director of the department within 30 days of the

final certification or the incident. All appeals shall be directed to the Director, Department of Cultural Mfairs, Capitol Complex, Des Moines, Iowa 50319, telephone (515)281-7471.

49.8(3) All appeals shall contain: a. Facts of the case; b. Argument in favor of the appeal; and c. Remedy sought. 49.8(4) The director of the department of cultural affairs shall consider and rule on the appeal after

receiving all documentation from the appellant, and shall notify the appellant in writing of the decision within 30 days. The decision of the director of the department of cultural affairs shall be final except as provided in Iowa Code sections 17 A.19 and 17 A.20.

These rules are intended to implement Iowa Code sections 303.1A, 303.2, 303.16 and 455A.15 to 455A.20.

LOAN PROGRAM

Reserved

[Filed emergency 8/31/89-published 9/20/89, effective 8/31/89) [Filed 3/2/90, Notice 10/20/89-published 3/21/90, effective 5/16/90) [Filed 3/29/91, Notice 2/20/91-published 4/17/91, effective 5/22/91)

[Filed 4/2/93, Notice 3/3/93-published 4/28/93, effective 6/2/93] [Filed emergency 8/11/93-published 9/1/93, effective 8/11/93]

[Filed 1/27/94, Notice 12/22/93-published 2/16/94, effective 3/23/94] [Filed 5/18/95, Notice 12/21/94-published 6n!95, effective 7/12/95] [Filed 3n/97, Notice 1/29/97-published 3/26/97, effective 4/30/97]

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lAC 8/26/98 Historical Division[223] Ch 50, p.l

CHAPTER SO lflSTORIC SITE PRESERVATION GRANT PROGRAM

223-50.1(303) Purpose. The purpose of the historic site preservation grant program is to provide matching grants to nonprofit organizations, governmental bodies, and Indian tribes for the restoration, preservation, and development of historical sites.

The state historical society oflowa, the historical division of the Iowa department of cultural affairs, shall administer the historic site preservation grant program.

223-50.2(303) Definitions. "Administrator" means the administrator of the state historical society oflowa, the historical divi-

sion of the department of cultural affairs. "Director" means the director of the department of cultural affairs. "Facility" means a site, structure, building, or object such as a sculpture or monument. "Historical site" means a property that is listed or declared eligible by the state historic preservation

officer for listing on the National Register of Historic Places, or a facility in which Iowa's history or the heritage oflowa's people is interpreted. Historical sites shall relate to the human occupation oflowa, but may be of prehistoric or historic age.

"Indian tribe" means any tribe, band, nation, or other organized group or community oflndians that is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians.

"Infrastructure" is defined in Iowa Code section 8.57(5c) as "vertical infrastructure" and shall in­clude only land acquisition and construction, major rehabilitation of buildings, all appurtenant struc­tures, utilities, and site developments.

~~society" means the state historical society of Iowa, the historical division of the department of cultural affairs, established in Iowa Code section 303.1.

223-50.3(303) Application procedures. 50.3(1) Eligible applicants. Grants shall be awarded to any local political subdivisions of the state,

state agency, Indian tribe, or nonprofit organization that is duly authorized and charged with responsi­bilities for construction, maintenance and operation of historical sites.

50.3(2) Eligible projects. Grants under this program shall be used for "vertical infrastructure" as defined in Iowa Code section 8.57(5c). Applicants shall submit only one grant application per funding cycle. Projects that received designated legislative earmarking of funds as set forth in 1998 Iowa Acts, Senate File 2381, section 3, shall not be eJigible for funding through this program.

50.3(3) Project requirements. When appJicable, all project work shall meet the Secretary of the Interior's Standards and Guidelines for Archaeology and Historic Preservation. All applicants shall submit project information to the society's community programs bureau for review as part of the ap­plication process. Successful applicants shall consult with the society's historic preservation staff to ensure that the standards are met. Failure to meet the standards shall result in cancellation of the grant.

50.3(4) Form of application. Grant applications shall be on forms provided by the society and shall follow all prescribed guidelines. Completed applications shall provide sufficient detail to clearly describe the scope of the project.

50.3(5) Application timing. Grant applications (1 original and 11 copies) shall be received by 4:30 p.m. in the program coordinator's office at the State Historical Society oflowa, 600 East Locust, Des Moines, Iowa 50319-0290, on or before the deadline date, or shall have a United States Postal Service postmark, dated on or before the fourteenth day of September.

Ch 50, p.2 Historical Division[223] IACB/26/98

50.3(6) Assistance ceiling and cost share. Grants to any individual project shall not exceed $200,000. Project sponsors shall provide cash match at the rate of one dollar for each state grant dollar. An applicant shall certify that it has committed its share of project costs by the time final payment is made. State funds shall not be used as cash match for this program. Indirect costs and staff salaries shall not be used as match.

50.3(7) Minimum grant amount. No application requesting less than $40,000 in grant funds shall be considered.

50.3(8) Geographic distribution offtmds. No more than 25 percent of the undesignated funds shall be awarded in any grant cycle to projects within a single county.

223-50.4(303) Project review and selection. 50.4(1) Staff review. Applications shall be reviewed by society staff to ensure compliance with the

program's administrative rules and guidelines. All applications meeting the requirements shall be for­warded to the review and selection panel. Ineligible applications shall not be considered.

50.4(2) Review panel. A review and selection panel, hereinafter referred to as the review panel, comprised of ten members appointed by the administrator, shall review and evaluate project applica­tions and shall develop funding recommendations to be forwarded to the state historical society board of trustees for approval.

The review panel shall be comprised of the following members: 1. Panel chairperson, appointed by the administrator. 2. Five citizens, each with a background in archaeology, history, architectural history, architec­

ture, museum studies, Iowa heritage, or a closely related field. Citizens serving on the committee shall be selected from a wide geographic area.

3. One member of the society's board of trustees. 4. One staff representative selected by the administrator of the Iowa division of tourism, Iowa

department of economic development. 5. One staff representative selected by the administrator of the Iowa division of parks, recreation

and preserves, Iowa department of natural resources. 6. One staff representative selected by the administrator of the division of project planning, Iowa

department of transportation. 50.4(3) Final review and selection of grants. The society's board of trustees shall review the rec­

ommendations of the review panel and shall make recommendations to the administrator. The admin­istrator shall make final funding decisions.

50.4(4) Conflict of interest. If a project is submitted by an eligible sponsor, one of whose members or employees is on the review panel~ that pandist shall not participate in discussion and shall not vote on that particular project.

223-50.5(303) Application rating system. The review panel shall apply a numerical rating system to each grant application that is considered for funding assistance. The criteria, with a weight factor for each, shall include the following:

1. The historical or cultural significance of the project, and the degree to which the project is of regional, state, or national significance (30 percent);

2. The quality of the plans to interpret the historical resource (25 percent); 3. The extent to which the project will enhance educational opportunities for a broad and diverse

audience (25 percent);

lAC 8/26/98 Historical Division£223] Ch50, p.3

4. The degree to which the budget is reasonable and appropriate to the project (10 percent); 5. The degree to which the applicant demonstrates a commitment to the future viability of the

resource by planning for the ongoing operation and maintenance of the project (10 percent). Each criterion shall be given a score from 1 to 10, which is then multiplied by the weight factor.

223-50.6(303) Grant administration. 50.6(1) Contract agreemenL Successful applicants shall enter into a contract agreement with the

society. 50.6(2) 1imely commencement of projects. Grant recipients are expected to carry out their projects

in an expedient manner. Projects shall be under contract by February 1 in the year following their ap­proval and shall be completed by the date specified in the contractual agreement. Failure to initiate projects in a timely manner may be cause for termination of the agreement and cancellation of the grant.

50.6(3) Funding acknowledgement. The grantee shall agree to include in all printed lists of con­tributors the foll9wing credit line: "State Historical Society of Iowa, Historic Site Preservation Grant Program."

50.6(4) Disbursement of funds. All project moneys, including grant funds and matching funds, shall be expended within the period established by legislation. Projects awarded during state fiscal year 1999 shall incur all costs, including the required cash match, by June 30, 2001. Disbursement of grant funds shall be made on a schedule as determined in the contractual agreement.

50.6(5) Record keeping and retention. Grant recipients shall keep adequate records relating to the administration of a project, particularly relating to all incurred expenses. These records shall be avail­able for audit by representatives of the society and the state auditor's office. All records shall be re­tained in .accordance with state laws.

50.6(6) Penalties. During the contract period, whenever any property, real or personal, acquired or developed with grants under this program passes from the control of the grantee or is used for pur­poses other than the approved project purpose, it shall be considered an unlawful use of the funds.

50.6(7) Remedy. Funds used without authorization, for purposes other than the approved project purpose, or unlawfully, shall be returned to the society for deposit in the account supporting this pro­gram. In the case of diversion of personal property, the grantee shall remit to the department funds in the amount of the original purchase price of the property. The grantee shall have a period of two years after notification by the society in which to correct the unlawful use of funds. The remedies provided in this subrule are in addition to others provided by law.

50.6(8) Ineligibility. Whenever the administrator determines that a grantee is in violation of this rule, that grantee shall be ineligible to receive further grant funds until the matter has been resolved to the satisfaction of the state historical society board of trustees.

223-50. 7(303) Informal appeals. Eligible applicants or grantees may informally appeal a decision of the society not to grant historic site preservation grant funds on any of the following bases:

1. Action was outside statutory authority; 2. Decision was influenced by a conflict of interest; 3. Action violated state law, administrative rule, or written policy; 4. Insufficient public notice was given; and

Ch 50, p.4 Historical Division[223] IAC8/26/98

5. Alteration of the review process was detrimental to the applicant. Informal appeals in writing may be directed to the director within 15 days of the incident. All infor­

mal appeals shall be directed to the Director, Department of Cultural Affairs, Historical Building, 600 East Locust, Des Moines, Iowa 50319-0290. All informal appeals shall contain facts of the case, argu­ment in favor of the appeal, and remedy sought.

The director shall consider and rule on the informal appeal after receiving all documentation from the appellant and shall notify the appellant in writing of the decision within 30 days. Decisions by the director may be appealed through the contested case process as set out in Iowa Code sections 17 A.lO to 17A19.

These rules are intended to implement Iowa Code sections 303.1A and 303.2. [Filed emergency 8/6/98-published 8/26/98, effective 8/6/98]

CHAPTERS 51 to 54 Reserved

TITLE VII TERRACEHJU

CHAPTER 55 ORGANIZATION AND OPERATION OF TERRACE IDLL

Transferred to 401--0iap!el' 14, 2116194 lAB

CHAPTER 56 Reserved

Tramferred 10 401--0iapcer IS, 2116194 JAB

CHAPTER 57 TERRACE IDLL ENDOWMENT FOR

THE MUSICAL AKfS Transferred to 401---Chapter 16, 2116/94 JAB

IAC8/26/98 Empowerment Board[349] Analysis, p.l

IOWA EMPOWERMENT BOARD[349] CHAPTER!

IOWA EMPOWERMENT BOARD 1.1(77GA,SF2406) Scope 1.2(77GA,SF2406) Purpose 1.3(77GA,SF2406) Availability 1.4(77GA,SF2406) Definitions 1.5 Reserved 1.6(77GA,SF2406) Iowa empowerment

board created 1. 7(77GA,SF2406) Iowa empowerment

\._,I board duties 1.8 Reserved 1.9(77GA,SF2406) Community

empowerment area 1.10(77GA,SF2406) Approval by board 1.11(77GA,SF2406) Rules for designation

of community empowerment areas

1.12(77GA,SF2406) Establishment of community empowerment area board

1.13(77GA,SF2406) Bylaws

'--' 1.14(77GA,SF2406) Technical assistance 1.15(77GA,SF2406) Advisory council 1.16(77GA,SF2406) Community

empowerment area board responsibilities and authority

1.17 Reserved 1.18(77GA,SF2406) Iowa empowerment

grant(s) 1.19(77GA,SF2406) Grant components 1.20(77GA,SF2406) Readiness 1.21(77GA,SF2406) Technical assistance 1.22(77GA,SF2406) Approval by board

~ 1.23(77GA,SF2406) Use of grant 1.24 Reserved 1.25(77GA,SF2406) Annual report 1.26(77GA,SF2406) Funding for school

ready children grant 1.27(77GA,SF2406) Assessing degree of

readiness

1.28(77GA,SF2406) 1.29(77GA,SF2406) 1.30 1.31(77GA,SF2406)

1.32(77GA,SF2406) 1.33 1.34(77GA,SF2406)

Eligible for other funds Application period Reserved Iowa empowerment

fund Funding authorization Reserved Transition board

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IA.C 8/26/98 Empowerment Board[349) Ch 1, p.1

CHAPTER1 IOWA EMPOWERMENT BOARD

349-1.1(77GA,SF2406) Scope. These rules apply to the provisions of coordinated, collaborative services for children and families in Iowa. In addition, they apply to the system of community empow­erment areas created in partnership between state government and communities in accordance with 1998 Iowa Acts, Senate File 2406. The initial emphasis of these rules is to develop community em­powerment areas in order to improve the well-being of families with young children and to reduce bu­reaucratic requirements that are duplicative or unnecessary and that are barriers to community efforts to improve the efficiency and effectiveness of local education, health, and human services programs.

349-1.2(77GA,SF2406) Purpose. Pursuant to 1998 Iowa Acts, Senate File 2406, section 12, it is the intent of these rules to support families and to prepare children for school. Toward this goal, these rules shall accomplish the following:

1. Foster collaboration among state agencies which shall initially include the departments of hu­man services, education, and public health and allow for the coordination of these agencies' funding and other resources.

2. Establish community empowerment areas with broad community representation with the goal of providing services collaboratively to families and children from birth through five years of age for the purpose of improving the quality of life for families with young children.

349-1.3(77GA,SF2406) Availability. It is the intent that community empowerment areas will be developed in every part of the state. It is anticipated that as local empowerment areas evolve and effec­tively implement the provisions of these rules in these areas, the initial structure for community em­powerment areas provided in these rules will be revised by the Iowa empowerment board in order to best promote collaboration among state and local education, health, and human services programs. The duties of child welfare and juvenile justice decategorization projects and innovation zones will eventually be assumed by community empowerment areas.

349-1.4(77GA,SF2406) Definitions. For the purposes of these rules, the following definitions ap­ply:

"Accountable" means that a community empowerment area board will take responsibility to ex­plain to the public what the board does and does not accomplish.

"Advanced community empowerment area" means a community empowerment area which pro­vides evidence of successful collaborative planning and implementation as defined in criteria desig­nated by the Iowa board. It may include a community empowerment area that has formed in transition from an existing innovation zone or decategorization project.

"At risk" refers to those children who have been deprived of adequate food, clothing, safety, shelter, education or health care. A community might also consider those children who have not received suffi­cient and sensitive nurturing, stimulation, and discipline. Any of these factors may prevent children from reaching their potential in school and in life. Additional factors which may cause children to be at risk include:

1. Children who function below chronological age in one or more developmental areas, such as social-emotional, cognitive, motor, communication, as determined by an appropriate professional, such as specialists in early childhood education, health, or human services.

2. Children with limited English proficiency.

Ch 1, p.2 Empowerment Board£349) IAC8/26/98

3. Children born at biological risk, such as low birth weight (under 1500 grams, approximately 3 pounds).

4. Children born with a diagnosed medical disorder, such as spina bifida or Down's syndrome. 5. Children with a history of prenatal exposure to potentially harmful substances such as alcohol,

drugs, or lead. 6. Children born to a parent under the age of 18. 7. Children residing in a household where one or more of the parents or guardians have not com­

pleted high school or are illiterate. 8. Children residing in a household where one or more of the members of the household have

been identified as a substance abuser, have a criminal history, or have a history of child abuse or family violence.

9. Children residing in a household where one or more of the parents or guardians are chronically V mentally ill.

10. Children who have other special circumstances, including, but not limited to, being in foster care or being homeless.

11. Children in protective custody or who have siblings in protective custody. 12. Children who have limitations due to chronic conditions. 13. Children who are the subject of a department of human services substantiated abuse report or

who have a sibling who has been the subject of a substantiated abuse report. 14. Children who are members of a low-income family (185 percent, or less, of the federal poverty

level). 15. Children exposed to potentially harmful environmental hazards such as lead, elevated nitrate

levels, or other toxic substances. 16. Children whose families experience barriers to accessing adequate health care. \...! 17. Children who have been taken into custody for delinquent acts or who have been adjudicated

delinquent or who have siblings who have been adjudicated delinquent. 18. Children who are parents or pregnant. 19. Children who are substance abusers. Community empowerment areas may use any or all of the above definitions of" at risk," or they may

identify other at-risk factors for use in their planning and implementation efforts. "Blending of funding" means the overall planning and coordination, or pooling of funding streams,

designed to support children and families. Such planning and coordination must be in accordance with federal and state laws.

"Citizen, " for the purpose of these rules, means an individual who is a resident of the empowerment area and who is not an elected official or a paid staff member of an agency whose services fall under the plan or purview of the community empowerment board._

"Community empowerment area" means a geographic area as designated in accordance with these ~, rules.

"Community empowerment area board" or "community board" means the board for a community empowerment area created in accordance with this chapter and approved by the Iowa empowerment board.

"Community empowerment area board advisory council" means an advisory body to the commu­nity board appointed to function on a continuing basis for the study and recommendations of solutions and policy alternatives for the problems arising within the functional area of community empower­ment areas. The community board may appoint an advisory council consistingofprofessionalsknowl­edgeable in the fields of health, human services, and early childhood care and education.

IAC8/26/98 Empowerment Board(349] Ch 1, p.3

"Community empowerment assistance team" is a team designated by the Iowa empowerment board to provide technical assistance and other support to community empowerment areas.

"Community volunteer" means a citizen who has demonstrated a voluntary involvement in local activities serving in the best interests of the community.

"Core indicator of performance" means data used to assist in determining whether the desired re­sults are achieved.

"Decategorization project" means a decategorization of child welfare and juvenile justice funding project operated under Iowa Code section 232.188.

"Developmentally appropriate'' means that programs and services are suitable for a child's age, interests, abilities, and needs.

"Family risk assessment" is a mechanism to support families in providing a physical and emotional \..,I environment for their children that promotes optimal health and child development. A family risk as­

sessment applies screening tools designed to identify family assets and needs and to link families with resources. A family risk assessment can assist community empowerment areas in improving access to affordable health care and ongoing parent education and support, promoting family self-sufficiency, coordinating service integration, and identifying resource needs.

"Fiscal agent" means a public agency, as defined in Iowa Code section 28E.2, to be designated as the fiscal agent for a community empowerment area.

"Five-year-old child" means a child who is eligible for kindergarten (five years old by September 15), but is not yet ready for the school experience.

"Health" refers to all aspects of health care including mental, behavioral, and physical health. "Innovation zone" means a local jurisdiction implementing an innovation zone plan in accordance

with Iowa Code section 8A.2. ~ "Iowa empowerment board" or "Iowa board" means the Iowa empowerment board created in this

chapter, hereafter referred to as the board. "Iowa empowerment board advisory council" means an advisory body to the board made up of

members of community empowerment area boards appointed to function on a continuing basis for the study and recommendations of solutions and policy alternatives for the problems arising in a specified functional area of state government. The board may appoint an advisory council consisting of repre­sentatives of community empowerment boards, including professionals knowledgeable in the fields of health, human services, and early childhood care and education.

"Iowa empowerment fund" means a fund created in the state treasury for moneys to be distributed to community empowerment areas for the purpose of supporting children and families in the empower­ment area.

"Iowa empowerment grant programs" are those programs funded through the Iowa empowerment \._,) fund for the purpose of supporting children and families in the empowerment area through the provi­

sion of services which include, but are not limited to, the following: preschool programs, parent educa­tion and support programs, enhanced child care to meet the needs of children and families, and chil­dren's health and safety.

"Readiness" means being prepared to successfully implement a plan for supporting children and families as specified in 1998 Iowa Acts, Senate File 2406, section 8, subsection 5, paragraph "c."

"Results-oriented" means that the focus of the Iowa empowerment board and the community em­powerment boards will be on results which measure the impact that services have on Iowans and on changes in the core indicators of performance.

"Service consumer" means an individual or family receiving services or who has received services under the terms of this legislation.

"State agency" means a department of the executive branch including, but not limited to, the de­\._) partments of education, public health, and human services.

Ch 1, p.4 Empowerment Board[349] IAC8/26/98

349-1.5 Reserved.

349-1.6(77GA,SF2406) Iowa empowerment board created. An Iowa empowerment board is created in accordance with 1998 Iowa Acts, Senate File 2406, section 3. Initial appointments shall be made in accordance with 1998 Iowa Acts, Senate File 2406, section 18.

1.6(1) The board shall designate a community empowerment assistance team or teams of state agency staff to provide technical assistance and other support to community empowerment areas.

1.6(2) Technical assistance shall be provided in accordance with 1998 Iowa Acts, Senate File 2406, section 3, subsection 5.

1.6(3) Staffing services to the board shall be provided in accordance with 1998 Iowa Acts, Senate File 2406, section 3, subsection 6.

1.6(4) The board may designate an advisory council consisting of representatives from commu­nity empowerment areas as provided in 1998 Iowa Acts, Senate File 2406, section 3, subsection 7. Advisory council members may consist of persons knowledgeable or interested in the fields of health, human services, and education.

1.6(5) Election of officers and their terms of office shall be in accordance with 1998 Iowa Acts, Senate File 2406, section 3, subsection 8.

1.6(6) The board shall meet a minimum of four times during the state fiscal year. a. Additional meetings may be called upon the request of the chairperson, or upon the call of a

majority of the voting members. b. A simple majority of the voting membership shall constitute a quorum. c. All meetings of the board shall operate in accordance with the open meetings law as specified

in Iowa Code chapter 21 and in accordance with the open records law as specified in Iowa Code chapter 22.

349-1. 7(77GA,SF2406) Iowa empowerment board duties. The board shall perform the following duties relating to community empowerment areas, as specified in 1998 Iowa Acts, Senate File 2406, sections 4 and 13.

1.7(1) In the event that additional appropriations are made to the Iowa empowerment fund ac­count for distribution to the community empowerment areas, continued receipt of those funds is con­tingent upon showing evidence that progress has been made toward achieving results as measured through the use of core indicators of performance.

1. 7(2) The Iowa empowerment board shall develop advanced community empowerment area ar­rangements for those community empowerment areas which are formed in transition from an innova­tion zone or from a decategorization governance board or which otherwise provide evidence of exten­sive successful experience in managing services and funding with high levels of community support and input. Advanced community empowerment areas are those which demonstrate and document the following:

a. Improvements in the efficiency and effectiveness in the delivery of services through local education, health, and human services programs.

b. Experience and success in setting and achieving locally determined goals to improve the well­being offamilies and children, including the development of results-oriented core indicators of perfor­mance measures and the collection of data.

c. Experience in fiscal accountability and capacity. d. Other evidence as presented to the board by community empowerment areas.

lAC 8/26/98 Empowerment Board(349] Ch 1, p.5

1. 7 (3) The board shall ascertain the degree of readiness for designation as a community empow­erment area. The board shall also ascertain the readiness of a community empowerment board to effec­tively manage Iowa empowerment board grant(s).

1.7(4) The coordination of state services shall be as specified in 1998 Iowa Acts, Senate File 2406, section 4, subsections 4 to 7.

1. 7(5) The board shall provide for maximum flexibility and creativity in the designation and ad­ministration of the responsibilities and authority of community empowerment areas.

1. 7(6) The board shall adopt rules pursuant to Iowa Code chapter 17 A as necessary for the desig­nation, governance, and oversight of community empowerment areas and the administration of this chapter. The board shall provide for community board input in the rules adoption process. The rules shall include but are not limited to the following:

~ a. Performance indicators shall be developed for community empowerment areas, community boards, and the services provided under the auspices of the community boards and shall be used in evaluating community empowerment areas, community boards, and the services provided under the auspices of the community boards. The board, in cooperation with the community boards, shall deter­mine and periodically update appropriate methods to document progress. The board shall provide a set of core indicators of performance that all community boards shall use to measure progress and achieve results. The board shall review these indicators at least annually. The performance indicators to be developed shall include, but are not limited to, the following:

(1) Core indicators of performance as described in 1998 Iowa Acts, Senate File 2406, section 8, subsection 1, paragraph "a."

(2) Other core indicators of performance derived from the council on human investment survey results or other current trends of information.

b. The performance indicators shall be developed with input from community boards and shall '-" build upon the core indicators of performance for the school ready children grant program, as de­

scribed in 1998 Iowa Acts, Senate File 2406, section 7. c. The board shall develop minimum standards to further the provision of equal access to services

subject to the authority of community boards. d. The board shall establish guidelines for reporting progress by local empowerment areas, in­

cluding progress made toward achieving results. e. Reporting periods shall be established by the board.

349-1.8 Reserved.

349-1.9(77GA,SF2406) Community empowerment area. The purpose of a community empow-\.,1 erment area is to enable local citizens to lead collaborative efforts involving education, health, and hu­

man services programs on behalf of the children, families, and other citizens residing in the area. Lead­ership functions, boundaries, and options to participate are as specified in 1998 Iowa Acts, Senate File 2406, section 5.

Ch 1, p.6 Empowerment Board[349] IACS/26/98

349-1.10(77GA,SF2406) Approval by board. The designation of a community empowerment area and the creation of the community empowerment board are subject to the approval of the Iowa empowerment board. Criteria used by the board in approving the designation of a community empow­erment area shall include, but are not limited to, the following:

1.10(1) Existence of a large enough population and geographic area to efficiently and effectively administer the responsibilities and authority of the community empowerment board.

a. Community empowerment areas shall have, to the extent possible, a minimum population count of 150 children aged birth through five years; and

b. A minimum geographic area of one entire county or one entire school district. c. Community empowerment area applicants may request an exception to policy based upon spe­

cific criteria established by the Iowa board. 1.10(2) Completion of a comprehensive community assessment which identifies existing services ......._,;

and resources available for families and children. The board will have the authority to identify mini-mum requirements for the community assessment.

1.10(3) Development of a comprehensive plan which, at a minimum, addresses the educational, health, and human services needs of children aged birth through five in the community empowerment area.

1.10(4) Identification of existing sources of funding targeted toward services and resources for families and children.

1.10(5) Evidence of existing collaborative efforts in the community empowerment area. 1.10(6) Identification of the members of the community empowerment board and their roles and

responsibilities. 1.10(7) Designation of a public agency to be the fiscal agent for the community empowerment ·

area. 1.10(8) Identification of core indicators of performance that will be used to assess the effective- '--"

ness of the school ready children grants. At a minimum, these shall include the core indicators of per­formance established by the board. Additional indicators may be chosen by the local community em­powerment board.

1.10(9) Comprehensive plan for reporting on the progress and effectiveness of the community em­powerment area in addressing the core indicators of performance. Progress reports shall include data supporting the measurement of core indicators of performance. Initial reporting of the baseline data for the core indicators of performance is required within one year following the date of designation as a community empowerment area.

1.10(10) Plan for encouraging the involvement of the citizens of the empowerment area in the selection of community board members.

1.10(11) Completion of an application process to the Iowa empowerment board for designation as a community empowerment area.

A county or school district not meeting these criteria may request an exception to policy in accor- ~ dance with criteria established by the board.

349-1.11(77GA,SF2406) Rules for designation of community empowerment areas. The Iowa empowerment board shall adopt rules pursuant to Iowa Code chapter 17 A providing procedures for the initial designation of community empowerment areas and for later changing the initially designated areas.

lAC 8/26/98 Empowerment Board[349) Ch 1, p.7

349-1.12(77GA,SF2406) Establishment of community empowerment area board. A communi­ty empowerment area board shall function as the governing board for a community empowerment area.

1.12(1) A majority of the members of a community empowerment area board shall be private citi­zens and elected officials. At least one member shall be a service consumer or the parent of a service consumer. Additional membership shall include a community volunteer and at least one decision­making representative from each of the following agencies: education, public health and human ser­vices. The balance of the members may be individuals who are employees of or who receive com­pensation from any of the following:

1. A school district. 2. Acounty. 3. A local board of health. 4. A hospital. 5. A charitable funding group. 6. The department of human services. 7. A religious institution. 8. An area education agency. 9. Juvenile court services. 10. An area substance abuse agency. 11. A community action program. 12. Acity. 13. A business organization. 14. A labor organization. 15. A service club. 16. A business. 17. Consumers. 18. A private, community-based organization. 19. A neighborhood association. 20. A child care resource and referral service. 21. A library. 22. Others as determined by the community empowerment board, such as public health providers,

individuals with early childhood expertise, or child care providers. 1.12(2) Initial community empowerment boards shall be established in accordance with 1998

Iowa Acts, Senate File 2406, section 14.

349-1.13(77GA,SF2406) Bylaws. Each community empowerment area shall develop its own bylaws. These bylaws shall be consistent with the goals of the empowerment legislation.

1.13(1) Meetings shall be conducted pursuant to the open meetings and open records laws. 1.13(2) The initial membership of the community board as identified in 1998 Iowa Acts, Senate

File 2406, section 14, subsection 1, shall be established in the proposal submitted to the board. One-third of the members shall serve for a one-year term, one-third for a two-year term, and one-third for a three-year term.

1.13(3) The community board members shall elect individuals to replace members who have served their initial terms. Subsequent terms of service shall be for three years. The composition of all elected community boards shall comply with the membership requirements as identified in rule 349-1.12(77GA,SF2406).

Ch 1, p.8 Empowerment Board[349] IACS/26/98

349-1.14(77GA,SF2406) Technical assistance. A community board may request technical assis­tance from service providers or public agencies.

349-1.15(77GA,SF2406) Advisory council. A community board may designate a professional ad­visory council, as defined in rule 1.4{77GA,SF2406), consisting of persons employed by or otherwise paid to represent an entity listed in rule 1.12(77GA,SF2406) or other provider of service.

349-1.16(77GA,SF2406) Community empowerment area board responsibilities and authority. 1.16(1) A community empowerment area board shall do the following: a. Designate a public agency of this state, as defined in Iowa Code section 28E.2, to be the fiscal

agent for grant moneys and for other moneys administered by the community board. b. Administer community empowerment grant moneys available from the state to the communi­

ty board as provided by law and other federal, state, local, and private moneys made available to the community board.

(1) Eligibility for the receipt of community empowerment grant moneys shall be limited to those community boards that have developed an approved school ready children grant plan in accordance with these rules.

(2) A community board may apply to the Iowa empowerment board to receive as a community empowerment grant those moneys which would otherwise only be available within the geographic area through categorical funding sources or programs.

c. Coordinate planning and budgeting with the decategorization governing board if a community empowerment area includes a decategorization project. By mutual agreement between the community board and the decategorization governance board, either of the following may occur:

(1) The community board may assume the duties of the decategorization governance board, or (2) The decategorization governance board may continue as a committee of the community board. d. Assume other responsibilities established by law or administrative rule. 1.16(2) A community board may do any of the following: a. Designate one or more committees for oversight of grant moneys awarded to the community

empowerment area. b. Function as a coordinating body for services offered by different entities directed to similar

purposes within the community empowerment area. c. Develop neighborhood bodies for community-level input to the community board and imple­

mentation of services.

349-1.17 Reserved.

349-1.18(77GA,SF2406) Iowa empowerment grant(s). The purpose of the Iowa empowerment grants is to encourage early intellectual stimulation of very young children, increase the basic skill lev­els of students entering school, increase the health status of children, reduce the incidence of child abuse and neglect, increase the access of children to an adult mentor, increase parents' involvement with their children, and increase the quality and accessibility of child care.

lAC 8/26/98 Empowerment Board[349] Ch 1, p.9

349-1.19(77GA,SF2406) Grant components. The departments of education, human services, and public health shall jointly develop and promote an Iowa empowerment grant program which shall pro­vide for all of the following components.

1.19(1) Core indicators. Core indicators of performance that will measure the effectiveness of the programs and services as outlined in the Iowa empowerment grant plan to support families and chil­dren in advancing all aspects of their health and development. At a minimum, community empower­ment boards shall develop core indicators that address the following and that will be used to measure progress with respect to the current status and the desired status:

a. Early childhood environments. (1) Children have access to safe, nurturing environments that are developmentally appropriate in

promoting the social, emotional, physical, and intellectual growth of children. ~ (2) Early childhood programs have identified standards of quality that are based on research and

best practices. b. Health. (1) Children receive regular health care, dental care, nutrition, and physical experiences needed to

promote healthy minds and bodies. (2) Families receive early and continuing prenatal care which shall include parent education and

support. c. Parent education and support. (1) Parents enhance their knowledge about child development and about how to support their chil­

dren's learning and life skills development. (2) Parents utilize early childhood services as needed and rate them as effective and responsive in

meeting family needs. ~ 1.19(2) Additional indicators. Community empowerment areas may expand upon the indicators

identified above. Technical assistance will be provided to community empowerment areas in develop­ing the empowerment area-specific indicators to be used to meet the local goals.

349-1.20(77GA,SF2406) Readiness. The Iowa empowerment board shall develop guidelines and a process to be used for determining the readiness of a community empowerment area for administering Iowa empowerment grants. At a minimum, the following criteria will be used to determine readiness:

1.20(1) Documentation of county or school district collaborative planning for the provision of programs and services that will encourage early intellectual stimulation of very young children, in­crease the basic skills of children entering school, increase the health status of children, reduce the inci­dence of child abuse and neglect, increase the access of children to an adult mentor, increase parental involvement with their children, and increase the quality and accessibility of child care.

1.20(2) Completion, analysis, and reporting of a county or school district assessment that identi­~ fies the existing resources available to meet the needs of families and young children in the empower­

ment area. 1.20(3) Completion and reporting of a plan that addresses the lack of needed resources and how

those resources will be developed. 1.20(4) Completion of a budget that identifies existing sources of funding, including in-kind and

matching funding, and how those funds will be used in coordination with the school ready children grant and early childhood program moneys.

1.20(5) Identification of core indicators of performance. 1.20(6) A plan for the evaluation and reporting of progress toward achieving goals. Included in

this must be a plan for the identification and evaluation of the effectiveness of the core indicators of performance in achieving local goals.

Ch 1, p.10 Empowerment Board[349] IAC8/26/98

1.20(7) A plan for sustaining community efforts in the planning and implementation of local ser­vices and programs which may include leadership development and information management and data sharing within the empowerment area.

1.20(8) Additional requirements may be included at the discretion of the board.

349-1.21{77GA,SF2406) Technical assistance. Technical assistance concerning funding sources, program design, and other pertinent areas shall be available upon request to the community empower­ment areas.

349-1.22{77GA,SF2406) Approval by board. The programs developed under 1998 Iowa Acts, Senate File 2406, section 8, subsection 1, are subject to approval by the board. The board shall provide ~ maximum flexibility to grantees for the use of grant moneys included in an Iowa empowerment grant. The department of human services will provide guidelines for the use of the early childhood program moneys.

349-1.23(77GA,SF2406) Use of grant. An Iowa empowerment grant shall, at a minimum, be used to provide the following:

1.23(1) Preschool services provided on a voluntary basis to children deemed at risk of not succeed­ing in elementary school as determined by the community board and specified in the grant plan devel­oped in accordance with these rules.

1.23{2) Parent support and education programs promoted to parents of children from birth through five years of age. Affordable and ongoing parent support and education programs shall be offered in a flexible manner to accommodate the varying schedules, meeting place requirements, and other needs of working parents. ~

1.23(3) A comprehensive Iowa empowerment grant plan developed by a community board for providing services for children from birth through five years of age including, but not limited to:

a. Child development services. b. Child care services. c. Training child care providers to encourage early intellectual stimulation of very young chil-

dren. d. Children's health and safety services. e. Assessment services to identify chemically exposed infants and children. f. Assessment services to identify children living with violence in the home. g. Parent support and education services. 1.23(4) At a minimum, the plan shall do all of the following: a. Describe community needs for children from birth through five years of age as identified '--"'

through initial baseline assessments conducted every three years and ongoing interim assessments. These assessments may include, but are not limited to, the following:

(1) Assessments identifying the number of children aged birth through five years residing in the community empowerment area.

(2) Assessments identifying the barriers to resource and service accessibility and delivery in the empowerment area.

lAC 8/26/98 Empowerment Board[349] Ch 1, p.ll

(3) Assessments identifying successful service delivery to children aged birth through five years and their families.

(4) Assessments including extensive feedback from empowerment area residents. Additional information may be required at the discretion of the board. b. Describe the current and desired levels of community coordination of services for children

from birth through five years of age, including the involvement and specific responsibilities of all re­lated organizations and entities.

c. Identify all federal, state, local, and private funding sources available in the community em­powerment area that will be used to provide services to children from birth through five years of age.

d. Describe how funding sources will be used collaboratively and the degree to which the moneys can be combined to provide necessary services to children.

\._,) e. Identify the results the community board expects to achieve through implementation of the school ready children grant program.

f. Identify the community-specific quantifiable performance indicators to be reported in the annual report.

g. Describe how services will be delivered. h. Identify the evaluation plan for the school ready chi•dren grant.

349-1.24 Reserved.

349-1.25(77GA,SF2406) Annual report. The community board shall submit an annual report on the effectiveness of the program in addressing school readiness and children's health and safety needs to the Iowa empowerment board and to the local governing bodies. The annual report shall indicate the effectiveness of the community board in achieving state and locally determined core indicators of per­formance.

349-1.26(77GA,SF2406) Funding for school ready children grant. 1.26(1) A school ready children grant shall be awarded to a community board for a three-year peri­

od, with annual payments made to the community board. 1.26(2) The board may grant an extension from the award date and any application deadlines

based upon the award date to allow for later implementation date in the initial year in which a commu­nity board submits a school ready children grant plan to the board.

1.26(3) Receipt of continued funding is subject to the submission of the required annual report and the board's determination that the community board is measuring progress toward and is achieving the desired results identified in the grant plan through the use of core indicators of performance.

\.._) 1.26(4) If progress toward achieving the identified results is not measured through the use of core performance indicators, the board may request a plan of corrective action or may withdraw funding.

1.26(5) The board shall distribute school ready children grant moneys to community boards with approved comprehensive school ready children grant plans based upon the degree of readiness of the community empowerment area to effectively utilize the moneys.

1.26(6) The school ready children grant moneys will be adjusted for other federal and state grant moneys to be received by the community empowerment area for services to children from birth through five years of age.

Ch 1, p.12 Empowerment Board[349) IACB/26/98

1.26(7) The board's provisions for distribution of school ready grant moneys shall take into ac­count contingencies for possible increases and decreases in the provision of state and local funding in future fiscal years which may be used for purposes of school ready children grants and early childhood program grants and for differences in local capacity for program implementation and provision of local funding. In developing these provisions, the board shall consider:

a. Equity concerns. b. Options for making capacity adjustments by restricting grant amounts based on service popu­

lation size groupings to accommodate small, medium, and large population groupings. c. Options for making adjustments to accommodate varying amounts of time and assistance

needed for implementation, such as extending the grant period for more than one year. 1.26(8) The priorities for school ready children grant funds shall include: a. Providing preschool services on a voluntary basis to children deemed at risk of not succeeding ......,_,;

in elementary school. b. Training child day care providers and others to encourage early intellectual stimulation of very

young children. c. Offering parent support and education programs on a voluntary basis to parents of children

from birth through five years of age. d. Providing other services to children from birth through five years of age as specified in the

comprehensive school ready children grant plan.

349-1.27(77GA,SF2406) Assessing degree of readiness. 1.27(1) A community board's degree of readiness shall be ascertained by evidence of successful

collaboration among the following: a. Public and private education; ~ b. Human services; c. Health services or health interests; d. Child care; or e. A documented program design evidencing a strong likelihood of leading to a successful col­

laboration between these interests. 1.27(2) Other criteria which may be used by the board to ascertain degree of readiness and to deter­

mine funding amounts include one or more of the following: a. Experience or other evidence of capacity to successfully implement the services in the plan,

such as documentation of previous or current success in service plan impJementation, or both. b. A comprehensive, well-designed plan for commitment of local public and private funding and

other resources, as available, for the implementation of the plan. The plan shall identify how funding will be aligned among services in order to achieve the core indicators of performance. The plan shall also include a proposed budget that supports the community service plan. \.._,)

349-1.28(77GA,SF2406) Eligible for other funds. Community empowerment areas approved to receive Iowa empowerment funds to support a school ready children program are also eligible to re­ceive moneys to support an early childhood program.

1.28(1) The community plan for the school ready children program must also identify how the ear­ly childhood program moneys would be utilized.

1.28(2) The early childhood program moneys are distributed through the department of human services for the purpose of supporting child care services in accordance with the rules as developed by the department of human services.

1.28(3) Community empowerment areas are not required to apply for or submit a plan for the early childhood program moneys if the empowerment areas do not intend to provide child care services within their empowerment area. V

IAC8/26/98 Empowerment Board[349] Ch 1, p.13

349-1.29(77GA,SF2406) Application period. The initial school ready children grant application period begins July 1, 1998. Subsequent grant periods will be based upon availability of funding.

349-1.30 Reserved.

349-1.31(77GA,SF2406) Iowa empowerment fund. An Iowa empowerment fund is created in the state treasury as specified in 1998 Iowa Acts, Senate File 2406, section 9. A school ready children program account is created in the Iowa empowerment fund under the authority of the Iowa empower­ment board to be administered by the director of the department of education. Moneys credited to the account shall be distributed by the department of education to designated community empowerment

'...,! areas pursuant to criteria established by the Iowa board in accordance with law.

349-1.32(77GA,SF2406) Funding authorization. Funding may be determined as specified in 1998 Iowa Acts, Senate File 2406, section 17.

349-1.33 Reserved.

349-1.34(77GA,SF2406) Transition board. The transition board shall be established in accor­dance with 1998 Iowa Acts, Senate File 2406, section 15.

349-1.35 and 1.36 Reserved. These rules are intended to implement 1998 Iowa Acts, Senate File 2406.

~ [Filed emergency 7/27 /98-published 8/26/98, effective 7/27 /98]

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IAC8/26/98 General Services( 401] Ch4, p.3

4.3(2) A visitor with disabilities or a person transporting a visitor with disabilities may use a space or lot assigned to visitors if the visitors with disabilities spaces near the building to be entered are occupied.

4.3(3) Spaces designated for employees with disabilities shall be used only by employees with disabilities, or persons who are transporting employees with disabilities, who display upon their ve­hicle a persons with disabilities identification device, or have a persons with disabilities registration plate or a sticker affixed to the registration plate on the vehicle.

401--4.4 Reserved.

401--4.5(18) Deliveries. Most buildings on the capitol complex have delivery entrances for vehicle \..,) use, and delivery vehicles shall use these entrances. Each of the restrictions and regulations contained

in these rules, all traffic control devices and state laws shall a~ply to delivery vehicles. The director may, upon application showing information the director deems advisable, issue a sign, symbol or de­vice to permit delivery vehicles to park in spaces or areas designated on such sign, symbol or device for such temporary periods as the director may determine.

401--4.6(18) Employee parking. 4.6(1) The director, chief clerk of the house of representatives or the secretary of the senate will

issue to each employee an access card to enter a controlled parking lot and a state parking decal to use a space within the parking lot. The parking decal will be coded and shall only be used in the assigned space or lot. Dash parking placards will be used only in lots 13 and 14. Vehicles with a parking decal shall not park in spaces reserved for visitors.

\..,) 4.6(2) All employees who park any vehicle(s) except a bicycle on the capitol complex shall regis-ter the vehicle(s) with the department of general services, through the parking coordinator, and obtain a parking decal(s) and space or lot assignment within five days after commencing to park said vehicle on the capitol complex. Legislative employees must register with the chief clerk of the house of represen­tatives or the secretary of the senate within five days after commencing to park in lot 13 or 14. No employee is exempt from this registration for any reason. Legislative employees will be required to display a dash parking placard, issued by the chief clerk of the house of representatives or the secretary of the senate, on their dash.

4.6(3) Employees who fail to obtain a parking decal and space or lot assignment shall not park on the capitol complex.

4.6(4) A parked vehicle may display no more than one state capitol complex parking decal on the same vehicle.

4.6(5) AfterJuly 1, 1995, all parking decals must be permanently affixed to the lower windshield "-1 on the driver's side within 48 hours of issuance. Dash parking placards shall be placed on the dash­

board so they are visible through the windshield on the driver's side. On a motorcycle, such decal shall be placed upon the back side ( nonreflecting) of the rearview mirror. The use of tape or adhesive other than that found on the decal to affix said parking decal is prohibited.

4.6(6) A lost parking decal may be replaced upon application to the parking coordinator, the de­partment of general services or by notifying ~e chief clerk of the house of representatives or the secre­tary of the senate, as appropriate.

4.6(7) Parking decals which become damaged or unidentifiable or which are on a vehicle being assigned to a different parking lot requiring a new parking decal must be replaced upon application to the parking coordinator, the chief clerk of the house of representatives or the secretary of the senate. If cards used for operating automatic parking gates are lost or damaged to the extent that they are no lon­ger operational, they may be replaced upon paying the fee prescribed by the director. Vehicles which

-....,.; are being released for the purchase of a new vehicle must have the parking decal removed.

Ch4, p.4 General Services[ 401) IAC4/22/98

401-4. 7(18) Temporary parking. If an employee is unable to park in an assigned parking space or lot, the employee must attempt to locate alternative parking in an overflow lot or on the street. An individual who is a visitor on the capitol complex, who drives a vehicle with a parking decal assigned to a specific lot, may park in a visitor's space provided the capitol police are immediately telephoned at (515)281-5608 and given the registration (license plate) number of the vehicle and where it is parked. All time limitations must be observed without exception.

401-4.8(18) Prohibited parking. 4.8(1) Vehicles shall not be parked in a manner that violates any of these rules or state law. 4.8(2) Vehicles shall not be parked in a manner that causes: a. 1\vo spaces to be occupied. b. A street, parking lot lane or traffic lane to be blocked within a capitol complex parking lot. V c. A building entrance to be blocked or obstructed. d. Access to fire hydrants or emergency equipment or vehicles to be blocked or obstructed. e. Another vehicle to be blocked in. f. Pedestrian walkways or sidewalks to be obstructed or blocked. g. The view of an intersection, crosswalk, traffic control sign or signal to be blocked or obstructed

within a capitol complex parking lot. h. An area which is prohibited to vehicle parking to be occupied, such as an access aisle adjoining

a persons with disabilities parking space. i. Overtime parking. 4.8(3) Vehicles shall not be parked in a space designated for use by visitors with disabilities or

employees with disabilities unless the driver is a person with disabilities or is transporting a person with disabilities visitor. "--"

4.8( 4) Vehicles shall not be parked in a space or lot unless that space or lot is designated for use by or assigned to the driver. However, spaces or lots that are not otherwise designated (by sign or symbol that indicates a restricted or continuous reserved status such as legislator, emergency vehicle or per­sons with disabilities) may be used between 6 p.m. and 6 a.m. and during weekends and state govern­ment holidays.

4.8(5) Vehicles shall not be parked on curbs, upon grass or in any area not intended for vehicle parking.

4.8(6) Delivery vehicles shall not be parked in a manner or for a period of time that does not com­ply with the restrictions established for those vehicles by the director or with a traffic control device.

4.8(7) Vehicles for which there remain unpaid parking tickets for a period exceeding 30 calendar days shall not be allowed to park on the capitol complex.

4.8(8) If any vehicle is found stopped, standing or parked in any manner in violation of the provi-sions of these rules and the identity of the operator cannot be determined, the owner or operator or cor-~ poration in whose name said vehicle is registered shall be held responsible for said violation.

401-4.9(18) Waiver. As the purpose of these rules is to facilitate the system of parking, encourage compliance and reduce conflict, any rule contained herein, unless otherwise provided by law, may be suspended or waived by the director to aid law enforcement, to prevent undue hardship in any particu­lar instance or to prevent surprise, unnecessary conflict or injustice. All suspensions and waivers shall be in writing. The director will change space and lot designations, excluding legislative lot 13, tempo­rarily or permanently, as appropriate to maintain an integrated parking system.

...., IAC4/22/98 General Services£401] Ch4, p.S

401-4.10(18) Enforcement. 4.10(1) The capitol police will be primarily responsible for the enforcement of these rules. 4.10(2) The capitol police may in their discretion enforce these rules by: a. Issuing oral or written orders or directions to an owner or operator. b. Removing or causing to be removed a vehicle in accordance with subrule 4.10(7). A vehicle

may be removed for nonpayment of all parking fines whether or not the vehicle is illegally parked at that time.

c. Commencing the procedure established by the director to impose a fine. d. Arresting the owner or operator if a public offense is being committed. e. Issuing a citation (summons to appear in court) if a public offense is being committed. 4.10(3) The director may rescind the privilege to park on the capitol complex for any vehicle for

~which parking tickets remain unpaid for a period exceeding 30 calendar days. 4.10(4) The director may rescind the privilege to park on the capitol complex for any vehicle that is

a habitual violator. 4.10(5) Capitol police have the right to remove from the capitol complex the vehicle of a habitual

violator. 4.10(6) If capitol police determine that a vehicle is to be removed, the capitol police shall have the

vehicle removed by the use of state equipment or by a private contractor. 4.10(7) The director may contract with an individual or firm to provide services for removing

(towing) vehicles found in violation of these rules or state law and to store such vehicles until claimed by the owner or disposed of as abandoned vehicles.

4.1 0(8) Capitol police, upon impounding a vehicle, shall give notice in person, by telephone or by ordinary mail to the owner of the vehicle. The notice shall state the specific violation claimed or other reason for which it was impounded, its location and the fee for the removal, storage and notice. The

\._)towing contractor shall release the vehicle to the owner upon notification by the department of general services that the owner or operator has paid all outstanding citations and the service fee has been paid to the towing contractor. The amount of this fee will be determined by the contract executed by the direc­tor and an individual or firm.

4.10(9) If an owner or operator returns to the vehicle prior to its removal, but after the towing con­tractor has been summoned, the capitol police may require that the vehicle not be taken from the capitol complex until the service vehicle arrives. Upon the service vehicle's arrival, the vehicle may be al­lowed to leave after the operator pays the service vehicle operator the cost of the service call and after the department of general services notifies the capitol police that all outstanding citations have been paid. The contractor shall issue a receipt for such payment to the owner or operator.

4.10(10) If the owner or operator wishes to contest the fees paid because of the removal or attempted removal of the vehicle, the owner or operator shall immediately notify the office of the director. Upon 5Uch notification, the owner or operator will be provided with written instructions that describe the

~rocedure the director will use to conduct a hearing to consider the owner's or operator's evidence and arguments. Upon such notification, the fees paid by the owner or operator shall be considered a bond that will be held to ensure the appearance of the owner or operator at such hearing. The director or other person chosen by the director to act as the hearing officer may determine after the hearing that such bond will be returned, in whole or in part, to the owner or operator or may continue to be retained as fees. If the bond, or part thereof, is returned to the owner, the state shall pay said moneys and the towing contractor will be required to return a part or all of said moneys to the state and the state will reimburse both the owner or operator and towing contractor.

4.10(11) Operators entering a parking lot in a manner not consistent with usual parking lot access procedures shall be subject to a parking citation and possible charge for damages. Access to parking lots inconsistent with usual access procedures includes, but is not limited to: tailgating a car into a parking lot; opening a gate for unauthorized persons with operator's card; driving over the curb or

~round the gate; or lifting a parking gate by hand.

Ch4, p.6 General Services[401] IAC8/26/98

401-4.11(18) Fines. A fine of$5 is hereby established for the violation of any of these rules, except persons with disabilities parking. Improper use of a persons with disabilities parking space is subject to a $100 fine pursuant to Iowa Code section 321L.4(2). A violator may be notified of a violation by being served with a parking violation ticket which:

1. May be served personally to the operator or placed upon the vehicle parked in violation of a rule.

2. Advises the operator of the rule violated. 3. Instructs the operator that the operator is required to pay $5, for each violation charged, to the

department of general services within ten days by submitting the ticket or the ticket number and pay­ment in cash, check or money order, preferably a check payable to the Department of General Services, Customer Service Center, Hoover Building, Level A, Des Moines, Iowa 50319.

4. Warns the operator that after 30 days the director may rescind the parking privilege of any ve-\...I hicle or owner or operator having unpaid parking tickets. When the parking privilege is rescinded, the vehicle will not be allowed to park in any employee, visitor or overflow lot on the capitol complex until all fines are paid. The director may authorize capitol police to tow any vehicle found to be parked on the capitol complex for which parking privileges have been rescinded.

5. Warns the violator that failure to pay the fine may result in the director's proceeding against the violator in an Iowa district court.

6. Advises the operator how to obtain a hearing on the charges.

401-4.12(18) Ride sharing. Only those carpool/vanpools which have four or more people, includ-ing the driver, will be given preferred parking spaces. Each carpool/vanpool will be issued an identifi­cation device which must be hung from the rearview mirror of the vehicle. Only the access card of one member of the carpool/van pool will be programmed to provide access to the assigned lot, and access to \.....; parking lots will be denied all other members of the carpool/van pool.

These rules are intended to implement Iowa Code sections 18.4 and 18.11. [Filed emergency 1/21/77-published 2/9/77, effective 1/21/77 to 3/15/77]

[Filed 1/21/77, Notice 12/15/76-published 2/9/77, effective 3/16/77] [Filed 11/8/84, Notice 8/29/84--published 12/5/84, effective 1/9/85]

(Filed 10/25/89, Notice 8/23/89-published 11/15/89, effective 12/20/89] [Filed 1/12/96, Notice 12/6/95-published 1/31/96, effective 3/6/96] [Filed 8/22/96, Notice 7/3/96--published 9/11/96, effective 10/16/96] [Filed 4/3/98, Notice 1/14/98-published 4/22/98, effective 5/27/98]

[Filed emergency 7 /27/98-published 8/26/98, effective 7/27/98]

'..._;

lAC 11/15/89, 8/26/98 General Services£401] Ch5, p.9

Upon a state agency's determination of the necessity for an additional photocopier or a change in an existing photocopier, the agency's request for a photocopier should be sent to the office of records management and a duplicate sent to the superintendent of printing. The office of records management, in consultation with the state agency, shall submit to the superintendent of printing a proposal stating the type of copying, the number of copies per month, and any special copy needs. Using the material submitted by records management, a recommendation shall be made by the superintendent of printing as to the proper equipment that will best fill the needs of the requesting agency. This recommendation will be submitted to the records management commission for final approval.

401-5.17(18) Legal publications. One copy of each legal publication is distributed free of charge to all principal state agencies and each major subdivision thereof, except in specific instances where the

\...,! number of copies distributed is specified or limited by legislation, following the guidelines as pre­scribed in Iowa Code section 18.97.

5.17(1) Ordering legal publications. The "Requisition for State Printing" form is used by state agencies to request additional copies of legal documents. Upon approval from the superintendent of printing, the additional copies will be supplied to state agencies free of charge.

To order by mail, publications for sale through the printing division office must be prepaid at the time of the order. Check or money order is to be made payable to: Iowa State Printing Division, and sent to the Iowa State Printing Division, Grimes State Office Building, Des Moines, Iowa 50319.

To eliminate shipping delay, publications may be purchased and picked up in the printing division office in person. Checks, money orders or cash is acceptable in the office. ·

AJI publications are priced to include distribution costs. Prices are derived by taking the total price of printing the items, dividing by the number of items ordered, and adding the distribution costs. Prices

~ of publications and ordering instructions are available upon request from the printing division office. 5.17(2) "Iowa Administrative Code" subscription renewaL Subscribers to the '1owa Administra­

tive Code" supplements which are available by subscription will be notified by the printing division prior to expiration. Renewal prices and instructions will be mailed to each subscriber. All subscrip­tions will begin on July 1 and end June 30 of the following year. Any subscribers subscribing after July 1 will receive all back issues. Annual subscriptions to the '1owa Administrative Code" and its supple­ments are cancellable but nonrefundable.

5.17(3) Outdated Codes. Upon the issuance of a new "Code oflowa," the previous Code is distrib­uted at the superintendent of printing's discretion, gratuitously to persons requesting same. Quantities will be restricted to one set per person. If it is requested that the outdated Code be mailed, a charge will be made to cover postage. Exact price will be available from the printing division office at the time of ordering.

'-..1401-5.18(17 ,18) Iowa Official Register. The '1owa Official Register" is distributed by the printing division. It is available to the general public free of charge and mailed upon request. If requesting multiple copies of the "Official Register," the b9oks must be picked up at the printing division ware­house. Prior approval from the superintendent of printing or the superintendent's designee must be obtained if requesting more than five copies.

This rule is intended to implement Iowa Code section 7A.20.

'--"'

Ch 5, p.10 General Services[401] IAC8/26/98

401-5.19(18,49) Publication of ballot and notice. A sample ballot as prescribed in Iowa Code sec­tion 49.53 may be published in a reduced size. When a ballot is reduced, the candidates' names on the ballot must not be smaller than six-point type.

401-5.20(18,49) Cost of publication-sample ballot. The charges for the publication of a sample ballot shall not be more than the usual or customary display advertising rate that the newspaper charges its regular advertisers. In a city in which no newspaper is published and with a population of 2000 or less, a maximum cost has been established. The maximum cost for a quarter-page sample ballot must not exceed $250 and maximum cost for a half-page sample ballot must not exceed $350.

v

401-5.21(618) Fees paid to newspapers. The fees paid to newspapers for official publications, no-tices, orders, citations or other publications required or allowed by law shall not exceed the following \....I rates:

1. Fiscal year 1999-31 cents for one insertion and 21 cents for each subsequent insertion, for each line of eight-point type two inches in length, or its equivalent.

2. Fiscal year 2000-33 cents for one insertion and 23 cents for each subsequent insertion, for each line of eight-point type two inches in length, or its equivalent.

[Filed 7/12/76, Notice 3/22/76---published 7/26/76, effective 8/30176] [Filed 3/18/77, Notice 11/17/76---published 4/6/77, effective 5/11177]

[Filed 5/17/77, Notice 4/6/77-published 6/1/77, effective 7/6177] [Filed 11/23/77, Notice 10/19177-published 12/14/77, effective 1/18/78]

[Filed 7/28/88, Notice 6/15/88-published 8/24/88, effective 9/28/88] [Filed 10/25/89, Notice 8/23/89-published 11/15/89, effective 12/20/89] .

[Filed emergency 8/12/94-published 8/31/94, effective 8/12/94] \.-1 [Filed 10/21/94, Notice 8/31/94-published 11/9/94, effective 12/14/94]

[Filed emergency 12/2/96---published 12/18/96, effective 12/2196] [Filed 5/16/97, Notice 12/18/96---published 6/4/97, effective 7/9/97]

[Filed emergency 817/98-published 8/26/98, effective 817/98]

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'..1

lAC 8/26/98 Livestock Health Advisory(521] Analysis, p.1

LIVESTOCK HEALTH ADVISORY COUNCIL[521] [Rules transferred from agency number[565] to [521]

to conform with the reorganization numbering scheme in general, lAC Supp 4/22187}

CHAPTER 1 RECOMMENDATIONS

1.1(267) Recommendation for fiscal year 1998-1999

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IAC8/26/98 Livestock Health Advisory[ 52!] Ch 1, p.l

CHAPTER! RECOMMENDATIONS

521-1.1(267) Recommendation for rascal year 1998-1999. House File 2533 (1998 Session, 77th General Assembly) proposes a $276,729 appropriation for fiscal year 1998-99 plus an additional $235,000 supplemental transfer appropriation to be used by the Iowa State University College of Vet­erinary Medicine for research into livestock diseases. The livestock health advisory council recom­mends that this appropriation for fiscal year 1998-99 be applied in the following manner:

1. Swine abortion and mortality syndrome (SAMS) investigation

2. Mycoplasma hyopneumoniae vaccine

3. Diagnostic test for rapid mycoplasma hyopneumoniae

4. Characterization of acute PRRS

5. Mechanism and diagnosis of PRRSV abortion

6. Treatment and prevention of cryptosporidiosis of calves

7. BRSV-induced bovine respiratory disease

8. Comparison of BVD vaccine-induced cellular immunity

9. Efficacy of a vaccine in control of Johne's disease in cattle

10. Prevention and control of hairy heel wart

11. Biosecurity protocol for establishing and maintaining a high health status beef herd in Iowa

12. Mechanism of scrapie

13. Salmonella enteritidis vaccine

14. Prevention and control of stunting syndrome of turkeys

15. Vaccine for turkey rhinotracheitis (TRT) in turkeys

16. Diagnostic test for mycoplasma synoviae in turkeys

17. Efficacy of prevention and treatment regimens for PRRSV and strepto­coccus suis coinfection of nursery pigs

$20,500

$14,500

$10,000

$20,000

$19,500

$18,000

$20,000

$20,000

$20,000

$11,500

$20,000

$15,000

$15,000

$15,000

$20,000

$7,500

~ 18. Gene discovery in veterinary mycoplasmal pathogens

$15,000

$25,000

19. Characterization of an anti phagocytic virulence factor secreted by strepto­coccus suis

20. The effect of vaccination with a modified live virus vaccine for PRRS on the clinical response of pigs following challenge with a field isolate highly susceptible to antibody dependent enhancement of virus infec­tion

$20,000

$8,500

Ch 1, p.2 Livestock Health Advisory(521)

21. Retrospective study of porcine circovirus infection in porcine tissues sub­mitted to the Iowa State University diagnostic laboratory using in situ hybridization

22. PRRS eradication pilot study. I. Performance of diagnostic assays in iden­tifying PRRSV carrier animals

23. Potential nonruminant reservoirs of escherichia coli 0157:H7

24. Molecular population genetic analysis of mycoplasma bovis in beef cattle outbreaks

25. Detection of subclinical Johne's disease

26. Antimicrobial resistance profiles of selected microbes in animal popula-tions

27. Live vaccine against egg-transmission of salmonella enteritidis

28. Prevention and control of stunting syndrome of turkeys

29. Contingency

This chapter is intended to implement Iowa Code subsection 267.5(3).

IAC8/26/98

$13,000

$28,000

$25,000

$9,500

$60,000

$23,000

$4,000

$4,000

$10,229

[Filed emergency 7/5/77-published 7/26/77, effective 7/11/77 to 1/16/78] [Filed emergency after Notice 6/28/78, Notice 5/3/78-published 7/26/78, effective 6/28/78]

[Filed 7/5/79, Notice 4/4/79-published 7/25/79, effective 8/29/79] [Filed 6/23/80, Notice 4/30/80--published 7.'23/80, effective 9/1/80] [Filed 7/2/81, Notice 5/13/81-published 7/22/81, effective 9/15/81] (Filed 7/13/82, Notice 4/28/82-published 8/4/82, effective 9/8/82]

[Filed 6/14/83, Notice 4/13/83-published 7/6/83, effective 8/10/83] [Filed 6/29/84, Notice 5/23/84-published 7/18/84, effective 8/22/84] [Filed 7/23/85, Notice 6/5/85-published 8/14/85, effective 9/18/85]

(Filed 7/23/86, Notice 6/18/86-published 8/13/86, effective 9/17/86] [Filed 11/30/87, Notice 5/6/87-published 12/16/87, effective 1/20/88] [Filed 12/6/88, Notice 6/1/88-published 12/28/88, effective 2/1/89] [Filed 10/3/89, Notice 513/89-published 11/1/89, effective 12/6/89] (Filed 9/12/90, Notice 5/30/90--published 10/3/90, effective 11/7/90] (Filed 10/4/91, Notice 5/29/91-published 10/30/91, effective 12/4/91]

[Filed 7/14/93, Notice 4/14/93-published 8/4/93, effective 9/8/93] (Filed 8/25/94, Notice 4/27/94-published 9/14/94, effective 10/19/94] [Filed 8/4/95, Notice 4/26/95-published 8/30/95, effective 10/4/95] [Filed 8/7/98, Notice 5/20/98-published 8/26/98, effective 9/30/98]

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lAC 5/24/95, 3/26/97 UST Board£591] Ch 11, p.5

(7) The owner/operator certifies the upgraded tanks and replacement tanks will not be used until the owner/operator demonstrates proof of financial responsibility for the tanks using a method pro­vided for under 567--Chapter 136; and

(8) The owner/operator meets all other applicable requirements pertaining to remedial benefits. An owner/operator receiving remedial account benefits pursuant to this paragraph "o" will be sub­

ject to cost recovery pursuant to Iowa Code section 4550.13 in the event the owner/operator does not comply with all of the conditions of this paragraph "o, " the provisions of the certifications required by this paragraph "o, " and applicable statutes and rules of the environmental protection commission and the board.

p. The board may reimburse expenses associated with tank systems identified in 11.1(3)'1a"(1) to (3) when all of the following conditions have been documented:

(1) The release for which benefits are being requested is from tanks operated on a site which is otherwise eligible for benefits under Iowa Code section 4550.9(1);

(2) The release for which benefits are being requested is commingled with an on-site release which is eligible for benefits under Iowa Code chapter 455G;

(3) The site has had active underground storage tanks continuously from the date of the release for which benefits are being requested until the date at which a release for which the site is currently eligi­ble for benefits was reported to the department;

( 4) The claimant certifies that the tanks for which benefits are being requested will be permanently closed within 90 days of notification of the eligibility and does permanently close the tanks in com­pliance with rule 567-135.9(4558) within the 90 days;

(5) All other eligibility requirements have been met. q. An owner/operator of a site which is eligible for benefits under section 4550.9 who discovered

a tank on the site after October 26, 1990, shall maintain eligibility for benefits even if that tank does not meet the financial responsibility requirements continuous since October 26, 1990, if all of the follow­ing conditions have been met:

(1) The tank was discovered after October 26, 1990; (2) The tank has not been operated since the discovery and has never been operated by the claim-

ant; (3) The tank has been empty of all product since it was discovered; (4) The tank was properly registered with the department when discovered; (5) The tank is a regulated tank which previously contained only petroleum products as defined in

this chapter; (6) The tank is permanently closed within 90 days of discovery, or by July 1, 1995, whichever date

is later. 11.1(4) Payments of financial responsibility claims. a. Payments under the financial responsibility account shall include claim and claim-related ex­

penses incurred including adjusting, legal and professional fees. Legal fees do not include the costs associated with an insured hiring an attorney to qualify or to attempt to qualify for benefits hereunder.

b. Payment shall occur after program liability has been determined. The board may offer a settle­ment or deny a claim based on its individual merits. A claimant whose financial responsibility claim has been denied may appeal the denial. A claim may be settled or defended as provided for in the appli­cable section of the financial responsibility coverage.

c. The board may appeal any adverse administrative law decision or court judgment.

Ch 11, p.6 UST Board[591] lAC 6/18/97,8/26/98

d. The board may approve of or hire all contractors and groundwater professionals on any claim submitted for payment hereunder. The board may negotiate cost for work to ascertain program expo­sure. The negotiation of the costs shall not be an admission of liability under this chapter. The terms and conditions of the financial responsibility document shall be reviewed and used as the basis of any liability associated with the financial responsibility account.

11.1(5) Payment of benefits under Iowa Code section 455G.21 (2) "a. , Consistent with Iowa Code chapter 455G, the board may reimburse an owner of petroleum-contaminated property who is not otherwise eligible to receive benefits under Iowa Code section 455G.9 for eligible expenses not to ex­ceed the benefits they would otherwise receive based upon the date the release was reported if they were eligible under Iowa Code section 4550.9(1) ~~a "(1) to (3), subject to the copayment requirements oflowa Code section 455G.9(4), the requirement of 11.1(3), and subject to the available funding and limitations of the innocent landowner fund created by Iowa Code section 4550.21(2) "a,, for correc­tive action subject to the following priority:

a. Late-filed retroactive claims. For releases reported to the department on or after January 1, 1984, but prior to May 5, 1989:

(1) Claims must be filed with the board by February 26, 1994. (2) All costs incurred on or after July 10, 1996, must be preapproved by the board to be eligible for

reimbursement. b. Preregulation claims. For releases from petroleum USTs which are not eligible for remedial

account benefits under 455G.9(1)"a"(1) to (3) only because the USTs were taken out of use prior to January 1, 1974, or permanently closed or removed before July 1, 1985.

(1) Claims must be filed with the board by December 1, 1997. (2) USTs have not been operated on the site since the time the tanks were taken out of use or perma­

nently closed. (3) All costs incurred after July 10, 1996, must be preapproved by the board to be eligible forreim­

bursement. ( 4) The owner cannot have claimed bankruptcy on or after the date of the reported release. c. Innocent landowner claims. For releases reported by owners of petroleum-contaminated

property as defined under 4550.9(9) who did not comply with the reporting or filing deadlines identi­fied in this chapter with priority to those owners who did not have knowledge of the USTs or did not have control over the property.

(1) Claims must be filed with the board by December 1,1997. (2) The owner or operator must have reported a known release to the department consistent with

the department requirements. (3) The owner did not have knowledge of the UST or of a release impacting the property prior to

acquisition of the property if the property was acquired on or after October26, 1990, or if the owner did have such knowledge, the acquisition was necessary to protect a security interest.

(4) All costs incurred on or after July 10, 1996, must be approved by the board to be eligible for reimbursement.

(5) The owner cannot have claimed bankruptcy on or after the date of the reported release. d. Acquired properties. For releases reported by owners of petroleum-contaminated property as

defined under 455G.9(9) who acquired the petroleum-contaminated property after October 26, 1990, and who did not comply with the reporting or filing deadlines identified in this chapter.

(1) Claims must be filed with the board by December 1, 1997. (2) The owner or operator must have reported a known release to the department consistent with

the department requirements. (3) The owner could not have been the owner or operator of the UST system which caused the

release prior to acquiring the property after October 26, 1990.

IACS/26/98 UST Board£591] Ch 11, p.7

( 4) All costs incurred on or after December 1, 1996, must be preapproved by the board to be eligi­ble for reimbursement.

(5) For claims submitted under this paragraph, the precorrective action value shall be the purchase price paid by the owner after October 26, 1990.

(6) For claims submitted under this paragraph, the purchase must have been an arm's-length trans­action.

(7) The owner cannot have claimed bankruptcy on or after the date of the reported release. e. Other innocent landowner claims. Claims for releases submitted to the board after December

1,1997, which would have been eligible for benefits pursuant to paragraphs "a" through "d" of this subrule if filed by December 1, 1997, will be eligible for reimbursement subject to a first-in, first-out priority and the funding limitations of the innocent landowner fund. The owner must demonstrate that the owner has met all other requirements of this subrule in order to receive benefits.

591-11.2(455G) Investigation of claims-remedial, retroactive and financial responsibility. 11.2(1) All remedial, retroactive and financial responsibility claims shall be investigated and

overall fund liability estimated. 11.2(2) Costs which are not reasonable, necessary or eligible shall not be paid. The budget for the

work shall be submitted prior to the initiation of the work for approval by the board or its designee. Failure to obtain prior approval shall invalidate the board's and the owner's or operator's obligations as provided for under Iowa Code section 4550.12A.

11.2(3) Owner or operator compliance with regulatory and program requirements shall be evalu­ated as part of the investigation. The failure to meet regulatory and program standards shall not bar recovery hereunder. However, failure to meet regulatory and program requirements which exist at the

~ time of payment may result in cost recovery claims as provided under Iowa Code section 4550.13. 11.2( 4) Cause of loss and determination of responsible parties shall be ascertained as a part of the

investigation process. Independent environmental consultants may be retained to assist in the deter­mination of the cause of the release and for the application of coverage.

11.2(5) Other financial responsibility in effect at the time a claim is made shall be reviewed. If other coverage that covers environmental damage is in effect at the time a claim is made, the UST fi­nancial responsibility program under Iowa Code section 4550.11 shall be excess.

11.2(6) Subrogation and cost recovery opportunities shall be pursued against any responsible party, as deemed appropriate by the board to do so.

11.2(7) The administrator may retain, subject to board bidding requirements, an outside ground­water professional to assist in the evaluation ofany financial responsibility claim presented under Iowa Code section 4550.11, up to $3,000. Any expense in excess of that amount must be approved by the

~ board at their next regularly scheduled meeting.

'-""

591-11.3(455G) Other terms and conditions. 11.3(1) The board shall publish its financial responsibility policy for public review and inspection. 11.3(2) Terms and conditions are as mandated under 567-Chapter 136, Iowa Administrative

Code. 11.3(3) Cancellation for nonpayment is effective ten days after proof of mailing. 11.3(4) Premiums for extended coverage endorsement shall be 50 percent of policy annual pre­

mium. For the extended coverage endorsement to be effective, premium must be received prior to the expiration of the ten-day period from the expiration date of the policy. The extended coverage endorse­ment will cover only releases reported within the time frame outlined in the policy for releases occur­ring during the policy period. New releases shall not be covered. The board has no obligation of noti­fying individual insureds of this coverage as it is a part of each policy issued.

Ch 11, p.8 UST Board(591] lAC 2/16/94, 3/26/97

11.3(5) Supplementary payments coverage shall be limited to $250,000 maximum per incident and in the aggregate for all losses during the coverage period.

591-11.4(4SSB,4SSG) Thnk and piping upgrades and replacements. 11.4(1) Definitions. "Administrator" means the Iowa comprehensive petroleum underground storage tank fund board

administrator as provided in Iowa Code section 4550.5. "Automatic in-tank gauging" means a device used for leak detection and inventory control in tanks

that meet the department's standards as set out in 567-paragraph 135.5(4)"d." "Board or UST board" means the Iowa comprehensive petroleum underground storage tank fund

board as provided for ·in Iowa Code section 4550.4. '-"' "Department" means the Iowa department of natural resources. '1 Environmentally sensitive site" means, as classified under the Unified Soil Classification System

as published by the American Geologic Institute or ASTM designation: D 2487-85, any site where the native soils outside or under the tank zone are materials where more than half of the material is larger than no. 200 sieve size. As used herein, tank zone means the native soils immediately outside the ex­cavation area or nearest native soil under the tank.

The following classifications of soil descriptions are considered environmentally sensitive: 1. Well-graded gravels, gravel-sand mixtures, little or no fines, classified using the group symbol

of"OW"; 2. Poorly graded gravels, gravel-sand mixtures, little or no fines, classified using the symbol of

"GP"; 3. Silty gravels, gravel-sand-clay mixtures, classified using the symbol of "OM"; ~ 4. Clayey gravels, gravel-sand-clay mixtures, classified using the symbol of "GC"; 5. Well-graded sands, gravelly sands, little or no fines, classified using the symbol "SW"; 6. Poorly graded sands, gravelly sands, little or no fines, classified using the symbol "SP"; 7. Silty sands, sand-silt mixtures, classified using the symbol "SM"; In addition, environmentally sensitive sites include any site which is within 100 feet of a public or

private well,' other than a monitoring well on a site, and any site where the tank is installed in fractured bedrock or "Karst" formations. Any one of the above-specified conditions shall constitute an environ­mentally sensitive site under this rule.

A site shall be classified as environmentally sensitive when: • Fifty percent or more of the soils from a boring or a monitoring well are logged and classified as

one or more of the areas noted in paragraphs "1" through "7'' and 50 percent of the total wells located on or immediately next to the property show the same or similar conditions. If no testing of the site has ~ occurred and the soil condition as classified under the unified soil classification system in or under the tank zone is one of the conditions as classified, the site shall be considered to be environmentally sensi-tive. Reports previously prepared on the site and available from DNR may be used to make the soil classification. At least three borings/wells must have been completed. If fewer than three have been completed, an additional well which triangulates the tank zone shall be completed to determine the types of soils present.

IAC2/25/98 UST Board(591) Ch 11, p.13

b. On sites where monitoring-in-place has not been approved by the department, overexcavation may be approved to a maximum of the actual tank zone, plus six lineal feet out from the tank zone, and two feet below the tank itself, unless normal groundwater heights are above that level, and may be ap­proved to a maximum of two feet deep below the line and three feet total width along the tank line.

11.6(4) If overexcavation occurs prior to completion of the site cleanup report (SCR), the SCR shall no longer be eligible for 100 percent reimbursement up to $20,000 if approval of costs associated with the overexcavation and the scope of the work is not first approved by the board or the administra­tor. In such situations, the cost of the SCR will be paid as a remediation expense and subject to deduc­tibles and copayments should approval not be obtained prior to proceeding.

11.6(5) Preapproval is required for overexcavation of any site, whether as a part of a remediation project or a tank upgrade or replacement, if the distances exceed board-authorized ranges set forth in

"--"' subrule 11.6(3). 11.6(6) Rescinded lAB 3/26/97, effective 4/30/97.

591-11.7(455G) Prioritization of remedial account benefits and expenses. Rescinded lAB 1/17/96, effective 12/29/95.

591-11.8(455G) Payments for conducting RBCA analysis on "monitor only" sites. 11.8(1) When reviewing applications for benefits for the cost of completing an RBCA analysis on

a site which has an approved SCR requiring "monitoring only," or on a site with an SCR submitted between August 15, 1996, and January 31, 1997, the criteria in this rule shall apply when determining payment eligibility.

11.8(2) Tier 1, Tier 2, and Tter 3 risk-based corrective action analysis must have budgets preap­'-..1 proved by the board or its administrator prior to any costs being incurred.

11.8(3) Benefits shall be limited to those costs associated with activities which are required to be completed in order for a Tter 1, Tter 2, or Tter 3 to be accepted by the department and which will deter­mine the risk associated with the site.

11.8(4) Only sites which are currently eligible for benefits under this chapter are eligible for reim­bursement of costs associated with activities under this rule.

11.8(5) One hundred percent ofthe costs may be preapproved not to exceed $10,000 for all activi­ties associated with the completion of the Tier 1, Tier2, or1ier3 analysis. Costs which exceed $10,000 will be subject to the limitations of Iowa Code section 4550.9(1)')."

These rules are intended to implement Iowa Code section 455B.474 and chapter 4550. [Filed 10/26/90, Notice 3n/90-published 11/14/90, effective 12/19/90)

[Filed emergency 8/30/91-published 9/18/91, effective 8/30/91]0 [Filed emergency 9/13/91-published 10/2/91, effective 9/13/91]

~ [Filed emergency 10/17/91-published 11/13/91, effective 10/17/91] [Filed 12/6/91, Notice 9/18/91-published 12/25/91, effective 1/29/92]0 [Filed 12/6/91, Notice 10/2/91-published 12/25/91, effective 1/29/92] [Filed 1/29/92, Notice 12/13/91-published 2/19/92, effective 3/25/92] [Filed 9/25/92, Notice 3/18/92-published 10/14/92, effective 11/18/92] [Filed 9/24/92, Notice 6/10/92-published 10/14/92, effective 11/18/92]

[Filed emergency 10/8/93-published 10/27/93, effective 10/8/93]

Ch 11, p.14 UST Board[591]

[Filed 1/27/94, Notice 8/18/93-published 2/16/94, effective 3/23/94] [Filed 1/27/94, Notice 10/27/93-published 2/16/94, effective 3/23/94] [Filed 5/9/94, Notice 10/27/93-published 5/25/94, effective 7/1/94]

[Filed 8/25/94, Notice 5/25/94-published 9/14/94, effective 11/1/94]* [Filed without Notice 8/25/94-published 9/14/94, effective 11/1/94]*

[Filed emergency 10/28/94-published 11/23/94, effective 11/1/94]

IAC8/26/98

~

[Filed emergency 12/14/94-published 1/4/95, effective 12/14/94] [Filed 2/24/95, Notice 9/14/94-published 3/15/95, effective 4/19/95]

[Filed 2/24/95, Notice 10/12/94-published 3/15/95, effective 4/19/95] [Filed 2/24/95, Notice 12/21/94-published 3/15/95, effective 4/19/95]

[Filed 2/24/95, Notice 1/4/95-published 3/15/95, effective 4/19/95) [Filed 5/4/95, Notice 3/15/95-published 5/24/95, effective 6/28/95] \.-I

[Filed 11/3/95, Notice 8/30/95-published 11/22/95, effective 12/27/95] [Filed emergency 12/21/95 after Notice 7/19/95-published 1/17/96, effective 12/29/95]0

[Filed emergency 12/26/95-published 1/17/96, effective 12/27/95)

01\vo or more ARCs

[Filed 5/17/96, Notice 3/13/96-published 6/5/96, effective 7/10/96) [Filed 3n!91, Notice 12/18/96-published 3/26/97, effective 4/30/97] [Filed 3n/97, Notice 1/15/97-published 3/26/97, ~ffective 4/30/97)0 [Filed 6/2/97, Notice 3/26/97-published 6/18/97, effective 7/23/97] [Filed 1/28/98, Notice 11/5/97-published 2/25/98, effective 4/1/98]0 (Filed 1/28/98, Notice 11/19/97-published 2/25/98, effective 4/1/98) (Filed 8n /98, Notice 6/3/98-published 8/26/98, effective 9/30/98)

•Effective date delayed 70 days by the Administrative Rules Review Committee at las meeting held October tl, 1994.

'--"'

'.,_,J

\._,)

IAC3/26/97 Phannacy£657) Analysis, p.S

CHAPTER IS CORRECfiONAL FACILITY

PHARMACY UCENSES 15.1(124,126,155A) General requirements 15.2(124,126,155A) Sanitation 15.3(124,126,155A) Reference library 15.4(124,126,155A) Prescription department

equipment 155(124,126,155A) Security 15.6(124,126,155A) Procurement and

storage of drugs ~_

1 15.7(124,126,155A) Records

....., 15.8(124,126,155A) Drug distribution and dispensing

15.9(124,126,155A) Pharmacist in charge 15.10(124,126,155A) Policies and procedures 15.11(124,126,155A) Orders for medication

received in the absence of a pharmacist

15.12(155A) Training and utilization of pharmacy technicians

CHAPTER16 ~ NUCLEAR PHARMACY

16.1(155A) Purpose and scope 16.2(155A) Definitions l6.3(155A) General requirements for

pharmacies providing radiopharmaceutical services

16.4(155A) General requirements for nuclear pharmacists to obtain a nuclear pharmacy license

16.5(155A) Ubrary 16.6(155A) Minimum equipment

requirements ~ 16. 7(155A) Training and utilization of

pharmacy technicians

CHAPTER17 WHOLESALE DRUG UCENSES

17.1(155A) Definitions 17 .2(155A) Wholesale drug distributor

licensing requirements 17 .3(155A) Minimum required information

for licensure 17.4(155A) Minimum qualifications

17 .5(155A) Personnel 17.6(155A) Facilities 17.7(155A) Security 17.8(155A) Storage 17.9(155A) Examination of materials 17.10(155A) Returned, damaged, and outdated

prescription drugs 17 .11(155A) Record keeping 17 .12(155A) Written policies and procedures 17.13(155A) Responsible persons 17.14(155A) Compliance with federal, state,

and local laws 17.15(155A) Salvaging and reprocessing 17 .16(155A) Discipline

CHAPTER18 ANABOUC STEROIDS

18.1(126) Definition of anabolic steroid 18.2(126) Exception to definition

CHAPTER19 NONRESIDENT PHARMACY UCENSES

19.1(155A) Definitions 19.2(155A) Application and license

requirements 19.3(155A) Discipline 19.4(155A) Training and utilization of

pharmacy technicians

CHAPTER20 PHARMACY COMPOUNDING

PRACTICES 20.1(124,126,155A) Purpose and scope 20.2(124,126,155A) Definitions 20.3(124,126,155A) General requirements 20.4(126,155A) Organization and

20.5(126,155A)

20.6(126,155A) 20. 7(126,155A)

personnel Drug compounding

facilities Sterile products Special precaution

products Equipment 20.8(126,155A)

20.9(126,155A) Control of components and drug product con­tainers and closures

20.10(124,126,155A) Drug compounding controls

20.11(126) Bulk compounding 20.12(124,126,155A) Records and reports

Analysis, p.6 Pharmacy[ 657) IACS/26/98

CHAPTER21 CONFIDENTIAL AND ELECTRONIC

DATA IN PHARMACY PRACTICE 21.1(124,155A) Definitions 21.2(124,155A) Confidentiality and

security of patient records and prescription drug orders

21.3(124,155A) Manner of issuance of a prescription drug order

21.4(124,155A) Computer-to-computer transmission of a prescription

21.5(124,155A) Facsimile transmission of a prescription

21.6(124,155A) Prescription drug orders for Schedule ll controlled substances

21. 7(124,155A) Prescription drug orders for Schedule II controlled substances-emergency situations

21.8(124,155A) Facsimile transmission of a prescription for Schedule II narcotic substances-parenteral

21.9(124,155A) Facsimile transmission of Schedule II controlled substances-long-term care facility patients

21.10(124,155A) Facsimile transmission of Schedule ll controlled substances-hospice patients

21.11(124,155A) Automated data processing system-controlled substances refill information

CHAPTER22 PHARMACY TECHNICIANS

22.1(155A) Definitions 22.2(155A) Purpose of registration 22.3(155A) Denial of registration 22.4(155A) Registration required 22.5(155A) Registration application form 22.6(155A) Registration renewal 22.7(155A) Registration fee 22.8(155A) Late application 22.9(155A) Registration certificates 22.10(155A) Notifications to the board

22.11(155A) Identification of pharmacy technician

22.12(155A) Tasks a pharmacy technician shall not perform

22.13(155A) Delegation of technical functions 22.14(155A) Technical functions 22.15(155A) New prescription drug orders or

medication orders 22.16(155A) Training and utilization of

pharmacy technicians 22.17(155A) Certification of pharmacy

technicians 22.18(155A) Discipline of pharmacy

technicians 22.19(155A) Responsibility of supervising

pharmacist 22.20(155A) Persons exempt from registration

CHAPTERS 23 and 24 Reserved

CHAPTER25 CHILD SUPPORT NONCOMPUANCE

25.1(2521) Definitions 25.2(2521) Issuance or renewal of license­

denial 25.3(2521) Suspension or revocation of a

license 25.4(17 A,22,252J) Share information

CHAPTER26 PETITIONS FOR RULE MAKING

26.1(17A) 26.3(17A)

(Uniform Rules)

Petition for rule making Inquiries

CHAPTER27 DECLARATORY RULINGS

27.1(17A) 27.3(17A)

(Uniform Rules)

Petition for declaratory ruling Inquiries

lAC 8/26/98 Pharmacy[ 657]

CHAPTER2 liCENSURE

(Prior to 2/10/88, see Pharmacy Examiners(620J Ch 1)

Ch 2, p.1

657-2.1(147) Licensure examination dates. The board of pharmacy examiners, in conjunction with the National Association of Boards of Pharmacy (NABP), shall provide for the administration of pharmacist licensure examinations at various sites and intervals. Applications must be presented to the board at least 30 days before the test date or the beginning of any window of test dates.

657-2.2(147) Examination fee. The fee for examination shall consist of an administration fee and an examination registration fee. The administration fee shall be $140, which includes $100 for a bien­nial license, and shall be payable to the Iowa board of pharmacy examiners. No refunds of the $40 administration fee shall be made for cancellations. The examination registration fee shall be an amount determined by the National Association of Boards of Pharmacy (NABP). The examination registration fee shall be payable to NABP in the form of a certified check, bank draft or money order. The administration fee and the examination registration fee must accompany the applications.

This rule is intended to implement Iowa Code section 147.94.

657-2.3(147) Notarized statement The application for examination shall be made as a sworn state­ment.

657-2.4(147) Reexamination applications and fees. Each applicant for reexamination shall make a request on proper forms provided by the board. Administration fees of$40 and $20 will be charged to take the North American Pharmacist Licensure Examination (NAPLEX) and the Multistate Pharmacy Jurisprudence Examination (MPIE), Iowa Edition, respectively. In addition, candidates will be re­quired to pay an examination registration fee. Payment of administration fees and examination regis­tration fees shall be as described in rule 657-2.2(147).

This rule is intended to implement Iowa Code section 147.94.

657-2.5(147) Records preserved. All applications, with necessary statements or requests for reex­amination, shall be preserved in the files of the board of pharmacy examiners.

657-2.6(147) Date of notice. Grades and certificates shall be mailed to each new licensee as soon after the examination as possible.

'-"' 657-2.7(1SSA) Internship requirements. Each applicant must furnish to the board one or more supervising pharmacist's affidavit giving complete information covering internship experience in a pharmacy. Said experience must comply with the ''Pharmacist-Intern Registration and Minimum Standards for Evaluating Practical Experience," as set forth in Chapter 4 of these rules.

657-2.8(15SA) College graduate certification. Each applicant shall furnish a certificate from a recognized college of pharmacy stating that the applicant has successfully graduated from a school or college of pharmacy with either a bachelor of science degree in pharmacy or a doctor of pharmacy (Ph arm. D.) degree. A recognized, approved or accredited college of pharmacy is an institution which meets the minimum standards of the American Council on Pharmaceutical Education and appears on its list of accredited colleges of pharmacy as published by the council as of July 1 of each year.

Ch 2, p.2 Pharmacy[ 657) IACS/26/98

657-2.9(155A) Application for examination-requirements. On each application for examina­tion, the applicant must provide the following: name; address; telephone number; mother's maiden name; date of birth; social security number; name and location of college of pharmacy and date of grad­uation; two current identical photos; and internship experience. In addition each applicant must de­clare the following: history of prior licensure examinations and record of offenses including but not limited to charges, convictions, and fines which may affect the licensee's ability to practice pharmacy.

657-2.10(15SA) Examination subjects. 2.10(1) Applicants shall take the following components: the North American Pharmacist Ucen­

sure Examination (NAPLEX) with a passing score of no less than 75. Applicants shall also take the Multistate Pharmacy Jurisprudence Examination (MPJE), Iowa Edition, with a passing score of no less than 75 percent. ~

2.10(2) To be eligible for a license by examination, the candidate must pass all components in Iowa within a period of three years beginning with the date the candidate passed an initial component.

These rules are intended to implement Iowa Code section 155A.8.

657-2.11(155A) Transfer of exam scores. 2.11(1) The board of pharmacy examiners will accept NAPLEX scores transferred from another

state board of pharmacy through NABP in lieu of the applicant's taking NAP LEX in Iowa. Score trans­fer candidates shall be required to meet the standards established in rule 2.10(155A) within 12 months of the date of transfer.

2.11(2) A $40 fee will be charged when NAPLEX scores are transferred. In addition, the current renewal fee will be charged at the time of licensure.

This rule is intended to implement Iowa Code section 155A.8. "-../

657-2.12(155A) Foreign pharmacy graduates. 2.12(1) Any applicant who is a graduate of a school or college of pharmacy located outside the

United States which has not been recognized and approved by the board, but who is otherwise qualified to apply for a license to practice pharmacy in Iowa shall be deemed to have satisfied the requirements of Iowa Code section 155A8, subsection 1, by verification to the board of the applicant's academic record and graduation. Each applicant shall have successfully passed the Foreign Pharmacy Graduate Equivalency Examination (FPGEE) given by the Foreign Pharmacy Graduate Examination Commis­sion established by the National Association of Boards of Pharmacy which examination is hereby rec­ognized and approved by the board. Each applicant shall also demonstrate proficiency in English by passing the Test of English as a Foreign Language (TOEFL) given by the educational testing service which examination is hereby recognized and approved by the board. Both the FPGEE and TOEFL exams are prerequisites to taking the licensure examination required in Iowa Code section 155A8, '...,! subsection 3.

2.12(2) Foreign pharmacy graduate applicants shall also be required to obtain 1500 hours of in­ternship experience in a community or hospital pharmacy licensed by the board. Internship require­ments shall, in all other aspects, meet the requirements established under Chapter 4 of board rules.

\..;

IAC8/26/98 Pharmacy( 657]

This rule is intended to implement Iowa Code sections 155A8 and 155A9. [Filed 4/11/68; amended 11/14/73]

[Filed 11/24/76, Notice 10/20/76-published 12/15/76, effective 1/19/77] [Filed 1/30/80, Notice 12/26/79-published 2/20/80, effective 6/1/80] [Filed 12/1/80, Notice 9/3/80--published 12/24/80, effective 1/28/81]

[Filed 2/12/81, Notice 9/3/80--published 3/4/81, effective 4/8/81] [Filed 6/16/83, Notice 5/11/83-published 7/6/83, effective 8/10/83]

[Filed 11/14/85, Notice 8/28/85-published 12/4/85, effective 1/8/86] [Filed 5/14/86, Notice 4/9/86-published 6/4/86, effective 7/9/86]

(Filed 1/28/87, Notice 11/19/86-published 2/25/87, effective 4/1/87] [Filed 8/5/87, Notice 6/3/87-published 8/26/87, effective 9/30/87]

\_.I (Filed emergency 1/21/88-published 2/10/88, effective 1/22/88]

~

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~

[Filed 4/26/88, Notice 3/9/88-published 5/18/88, effective 6/22/88] [Filed 11/17/88, Notice 8/24/88-published 12/14/88, effective 1/18/89]

(Filed emergency 5/16/89-published 6/14/89, effective 5/17/89] [Filed 1/29/91, Notice 9/19/90--published 2/20/91, effective 3/27/91]

[Filed 2/27/97, Notices 8/28/96, 1/1/97-published 3/26/97, effective 4/30/97] (Filed 6/23/97, Notice 4/9/97-published 7/16/97, effective 8/20/97]

[Filed 7/31/98, Notice 5/20/98-published 8/26/98, effective 10/15/98]

Ch 2, p:3

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IAC8/26/98 Pharmacy[657]

CHAPTERS UCENSURE BY RECIPROCITY

(Prior to 2/10188, sec Pharmacy Examincrs(6201 0! 51

Ch 5, p.1

657-5.1(147) Reciprocity fee. The fee for reciprocal licensure is $150, which must accompany the application. The fee is returned if the application is denied.

657-5.2(147) Necessary credentials. The application, together with other necessary credentials, must be filed with the executive secretary of the Iowa Board of Pharmacy Examiners, 1209 East Court Avenue, Executive Hills West, Des Moines, Iowa 50319.

657-5.3(147) Fiscal licensure. No additional collection of licensure fees shall be made for the bal­ance of the biennial renewal period in which the applicant has been declared fully licensed by reciproc­ity by the board.

657-5.4(147) Eligibility for reciprocity. The applicant must be a licensed pharmacist by examina­tion in some state of the United States with which Iowa has a reciprocal agreement and must be in good standing at the time of the application. Further, all applicants for reciprocity to this state who obtain their original licensure after January 1, 1980, must have passed the National Association of Boards of Pharmacy (NABP) Licensure Examination (NABPLEX), the North American Pharmacist Licensure Examination (NAPLEX), or an equivalent examination as determined by NABP. Reciprocal licensure will not be granted until after the applicant has shown proof of qualifications; has passed, within the preceding year, the Multistate Pharmacy Jurisprudence Examination, Iowa Edition; and the applica­tion has been approved by the executive secretary/director of the board. If the applicant is a graduate of a school or college of pharmacy located outside the United States which has not been recognized and approved by the board, proof of qualifications shall include evidence that the applicant has successful­ly passed the Foreign Pharmacy Graduate Equivalency Examination (FPGEE) given by the Foreign Pharmacy Graduate Examination Commission established by NABP.

These rules are intended to implement Iowa Code section 147.94. [Filed 4/11/68; amended 11/14173]

[Filed 11/24/76, Notice 10/20/76-published 12/15/76, effective 1/19177] [Filed 1/30/80, Notice 12/26179-published 2/20/80, effective 3/26/80] [Filed 1/30/80, Notice 12/26179-published 2/20/80, effective 6/1/80]

[Filed 9/24/80, Notice 6/25/80-published 10/15/80, effective 11/19/80] [Filed 6/16/83, Notice 5/11/83-published 7/6/83, effective 8/10/83] [Filed 1/28/87, Notice 11/19/86-published 2/25/87, effective 4/1/87]

[Filed emergency 1/21/88-published 2/10/88, effective 1/22/88] [Filed 1/29/91, Notice 9/19/90-published 2/20/91, effective 3/27/91]

[Filed emergency 5/10/91-published 5/29/91, effective 5/10/91] [Filed 11/19/97, Notice 10/8/97-published 12/17/97, effective 1/21/98] [Filed 7/31/98, Notice 5/20/98-published 8/26/98, effective 10/15/98]

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lAC 10/13/93, 3/26/97 Pharmacy[657] Ch 8, p.S

657--8.7(272C) Continuing education requirements as a condition for license renewal. 8. 7 (1) Continuing education program attendance. Continuing education programs that carry the

seal of the American Council on Pharmaceutical Education (ACPE) approved provider will automati­cally qualify for continuing education credit. Program a.ttendance is mandated in order to receive cred­it unless it is a correspondence course ACPE approved. Non-ACPE provider programs must be sub­mitted to the board office for consideration no later than the date of the program. The request shall be made on forms provided by the board office. Pharmacists who are continuing their formal education in health-related graduate programs may be exempted from meeting the continuing education require­ments during the period of such enrollment. Applicants for this exemption must petition the board on forms provided by the board office. This regulation does not preclude the future possibility of relicen­sure examination.

8. 7 (2) Continuing education unit required. The nationally accepted measurement of continuing education is referred to as CEU (Continuing Education Unit) and will be the measurement employed by the board of pharmacy examiners. Ten contact hours of approved continuing education are equiva­lent to one CEU. The board of pharmacy examiners will require 3.0 CEU each renewal period.

8.7(3) Continuing education program attendance certificate. a. An approved provider will be required to make available to individual pharmacists certificates

that indicate successful completion and participation in a continuing education program. The certificate will carry the following information: 1. Pharmacist's full name. 2. Pharmacist's license number. 3. Number of contact hours for program attended. 4. Date and place of continuing education program. 5. Name of the program provider. 6. An indicator of the type or category of continuing education program completed. b. Pharmacists must retain certificates in their own personal files for four years. 8. 7 ( 4) Continuing education program topics. Effective July 1, 1991, all pharmacists are required

to obtain a minimum of 50 percent of their required 3.0 continuing education units (CEUs) in ACPE­approved courses dealing with drug therapy including, but not limited to, topics such as adverse drug reactions, biotechnology, clinical monitoring and drug utilization review, disease state, drug delivery systems, drug information, drug interactions, drug product selection, drugs, medical compliance, new drugs, nuclear pharmacy, OTC therapeutics, pharmacology, pharmacokinetics, substance abuse, and general therapeutics.

8.7(5) New license holders registered by examination. After the initial license is issued, the new license holder is exempt from meeting CE requirements for the first license renewal. Regardless of when license is first issued, the new license holder will be required to obtain 30 contact hours (3.0 CEU) of CE credits prior to the second renewal.

8.7(6) Reporting continuing education credits: a. Pharmacists are required to submit documentation on the renewal application form that the

continuing education requirements prescribed by the board have been met. Documentation will in­clude the total number of credits accumulated for the renewal period and a listing of the individual pro­grams attended, dates of participation, credits awarded and approved providers.

b. The board may require pharmacists to submit the program attendance certificates for the pro­grams stated on the renewal application.

c. Failure to receive the renewal application shall not relieve the pharmacist of the responsibility of meeting continuing education requirements.

Ch 8, p.6 Pharmacy(657] IAC8/26/98

8.7(7) License stallls. a. Active license. Active license status applies to those who have met Iowa requirements for con­

tinuing education or to those who are residents of another state, licensed to practice pharmacy in that state, and have met the continuing education requirements of that state. Iowa registrants actively prac­ticing in a state which does not have continuing education requirements must meet Iowa continuing education requirements. Pharmacists meeting the continuing education requirements of another state must provide documentation on the renewal application of their license status in that state.

b. Inactive license. Failure of a pharmacist to comply with the continuing education require­ments during the renewal period will result in the issuance of a renewal card marked "inactive" upon submission of renewal application and fee. Reactivation of an inactive pharmacist license shall be ac­complished by the appropriate method described below. Internship, in each instance where internship is mentioned below, will be in a pharmacy approved by the board. The pharmacist will be issued a ~ temporary "intern" card specifying the condition of internship.

(1) An inactive pharmacist who wishes to become active and who has been actively practicing pharmacy during the last five years in a state which does not require continuing education shall submit proof of continued licensure in good standing in the state or states of such practice. The pharmacist shall also complete one of the following options:

1. Take and successfully pass the Multistate Pharmacy Jurisprudence Examination, Iowa Edi­tion,

2. Complete 160 hours internship for each year the pharmacist was on inactive status (not to ex­ceed 1,000 hours), or

3. Obtain one and one-half times the number of continuing education credits required under 8.7(2) for each renewal period the pharmacist was inactive.

(2) An inactive pharmacist who wishes to become active and who has not been actively practicing \..I pharmacy during the past five years, and whose license has been inactive for not more than five years, shall complete one of the following options:

1. Successfully pass all components of the licensure examination as required in 657-2.10(155A),

2. Complete 160 hours internship for each year the pharmacist was on inactive status, or 3. Obtain one and one-half times the number of continuing education credits required under

8.7(2) for each renewal period the pharmacist was inactive. (3) An inactive pharmacist who wishes to become active and who has not been actively practicing

pharmacy for more than five years shall petition the board for reactivation of the license to practice pharmacy under one or more of the following options:

1. Successfully pass all components of the licensure examination as required in 657-2.10(155A);

2. Complete 160 hours internship for each year the pharmacist was on inactive status (not to ex- '..! ceed 1,000 hours); or

3. Obtain one and one-half times the number of continuing education credits required under 8.7(2) for each renewal period the pharmacist was inactive.

(4) An inactive pharmacist who wishes to become active and who has been actively practicing pharmacy during the last five years in any state or states which required continuing education during the last five years shall submit proof of continued licensure in good standing in the state or states of such practice.

8.7(8) Relicensure examination. Nothing in the above requirements would preclude the board from requiring an applicant for renewal to submit to a relicensure examination.

~

lAC 8/26/98 Pharmacy[657]

[Filed emergency 5/10/91-published 5/29/91, effective 5/10/91] [Filed 7/30/91, Notice 5/29/91-published 8/21/91, effective 9/25/91]

[Filed 1/21/92, Notice 10/16/91-published 2/19/92, effective 3/25/92] [Filed 3/12/92, Notice 1/8/92-published 4/1/92, effective 5/6/92]

[Filed 5/21/92, Notice 4/1/92-published 6/10/92, effective 7/15/92] [Filed 10/22/92, Notice 9/2/92-published 11/11/92, effective 1/1/93]

rFiled 2/5/93, Notice 11/11/92-published 3/3/93, effective 4/8/93] • · 1 9/23/93, Notice 5/26/93-published 10/13/93, effective 11/17/93]

Ch 8, p.21

[Fil .~/21/94, Notices 10/13/93, 12/8/93-published 4/13/94, effective 5/18/94] fFiled 6/24/94, Notice 4/13/94-published 7/20/94, effective 8/24/94]

(Filea 11/30/94, Notices 5/11/94, 7/20/94-published 12/21/94, effective 1/25/95] ~ [Filed 3/22/95, Notice 11/9/94-published 4/12/95, effective 5/31/95]

\._.)

'-"'

~

[Filed 10/6/95, Notices 6n/95, 8/16/95-published 10/25/95, effective 1/1/96] [Filed emergency 12/14/95-published 1/3/96, effective 1/1/96]

[Filed 12/10/96, Notice 8/28/96-published 1/1/97, effective 2/5/97] [Filed 2/27/97, Notice 8/28/96-published 3/26/97, effective 4/30/97] [Filed 2/27/97, Notice 1/1/97-published 3/26/97, effective 4/30/97]

[Filed 6/23/97, Notice 3/26/97-published 7/16/97, effective 8/20/97] [Filed 11/19/97, Notice 10/8/97-published 12/17/97, effective 1/21/98]

[Filed 4/24/98, Notice 3/11/98-published 5/20/98, effective 6/24/98] (Filed 7/31/98, Notice 5/20/98-published 8/26/98, effective 10/15/98]

n

. . ' :, ~

·., . . . . : ~- ..

.I

... · .. ... -.

·:·;:'.

·:-·t· ..

n , __

lAC 3/3/93, 3/26/97 Phannacy[657] Ch 9, p.9

9.15{3) Subject to the above requirements, when a hearing will be expedited and the interest of the parties will not be prejudiced substantially, any part of the evidence may be required to be submitted in verified written form.

9.15{ 4) Documentary evidence may be received in the form of copies or excerpts if the original is not readily available. Accurate copies of the document offered at the hearing shall be furnished to those members of the board sitting at the hearing and to opposing parties.

9.15{5) Witnesses at the hearing, or persons whose testimony has been submitted in written form if available, shall be subject to cross-examination by any party as necessary for a full and true disclosure of the facts.

9.15(6) Official notice may be taken of all facts of which judicial notice may be taken and of other facts within the specialized knowledge of the board. Parties shall be notified at the earliest practicable

'-..)time, either before or during the hearing, or by reference in preliminary reports, preliminary decisions, or otherwise, of the facts proposed to be noticed and their source, including any staff memoranda or data, and the parties shall be afforded an opportunity to contest such facts before the decisions are an­nounced unless the board determines as part of the record or decisions that fairness to the parties does not require an opportunity to contest such facts.

657-9.16(272C) Confidentiality. At no time prior to the release of the final decision by the board shall any portion or the whole thereof be made public or be distributed to any persons other than the parties.

657-9.17(17A,272C) Notification of decision. All parties to a proceeding hereunder shall be promptly furnished with a copy of any final decision or order either in person or by first-class mail, or

'-.,) by telephone if necessary to ensure that the parties learn of the decision or order first

~

657-9.18(17 A,272C) Application for rehearing. Any party may file an application for rehearing, stating the specific grounds therefor and the relief sought, within 20 days after the issuance of any final decision by the board or administrative law judge in a contested case. A copy of such application shall be timely mailed by the applicant to the board office. Such an application forrehearing shall be deemed to have been denied unless the board grants the application within 20 days after its filing, or 20 days after the first official board meeting occurring after the date of the application, whichever occurs later.

657-9.19(17 A,124B,147 ,155A,272C) Judicial review and appeaL Judicial review of the board's action may be sought in accordance with the terms of the Iowa administrative procedure Act (Iowa Code chapter 17A), from the date of the board's decision.

657-9.20(272C) Board decision. The board's decision and order to discipline a licensee or permit­tee or to revoke or suspend a license to practice pharmacy, a wholesale drug license, or a license to operate a pharmacy, or to suspend or revoke a permit to handle precursor substances shall remain in force and effect until the appeal is finally determined and disposed of upon its merit.

657-9.21(17 A;J72C) Rules of general applicability. Ex parte communications, separation of func­tion, judicial review, and appeals shall be in accordance with the terms of the Iowa administrative pro­cedure Act (Iowa Code chapter 17 A).

Ch 9, p.10 Pharmacy[ 657] IACS/26/98

657-9.22(17 A,272C) Publication of decisions. Final decisions of the board relating to disciplinary procedures shall be transmitted to the appropriate professional association and a newspaper of general circulation to be selected by the board.

657-9.23(17A,124B,147,1SSA,272C) Reinstatement. Any person whose license to practice phar­macy or to operate a pharmacy or whose wholesale drug license or permit to handle precursor sub­stances or whose pharmacy technician registration or pharmacist-intern registration has been revoked or suspended must meet the following eligibility requirements:

1. Must have satisfied all the terms of the order of revocation or suspension or court proceedings as they apply to that revocation or suspension. If the order of revocation or suspension did not establish terms and conditions upon which reinstatement might occur, or if the license, registration, or permit was voluntarily surrendered, an initial application for reinstatement may not be made until one year has\.....~ elapsed from the date of the board's order or the date of voluntary surrender.

2. A person whose license to practice pharmacy was revoked must successfully pass the North American Pharmacist Licensure Examination (NAPLEX) or an equivalent examination as determined by NABP and the Multistate Pharmacy Jurisprudence Examination (MPJE), Iowa Edition.

3. All proceedings for reinstatement shall be initiated by the respondent who shall file with the board an application for reinstatement of the license, registration, or permit. Such application shall be docketed in the original case in which the license, registration, or permit was revoked, suspended, or relinquished. All proceedings upon petition for reinstatement, including all matters preliminary and ancillary thereto, shall be subject to the same rules of procedure as other cases before the board. The board and the respondent may informally settle the issue of reinstatement. The respondent may choose to have an informal reinstatement conference before the board, as provided in rule 9.24(17A,124B,l47,155A,272C). \..I

4. An application for reinstatement shall allege facts which, if established, will be sufficient to enable the board to determine that the basis for the revocation or suspension no longer exists and that it will be in the public interest for the license, registration, or permit to be reinstated. The burden of proof to establish such facts shall be on the respondent.

5. An order for reinstatement shall be based upon a decision which incorporates findings of facts and conclusions of law and must be based upon the affirmative vote of a quorum of the board. This order shall be available to the public as provided in 657---Chapter 14.

657-9.24(17A,124B,147,1SSA,272C) Informal reinstatement conference. 9.24(1) Request. Upon informed and written consent by the respondent, an informal reinstatement

conference before the board may be held. 9.24(2) Confidentiality. The conference shall be open to the public except as provided in Iowa'--"

Code chapter 21 and Iowa Code section 272C.6. Material submitted to the board regarding a licensee or permittee subject to suspension or revocation received prior to the filing of an application for rein­statement shall be deemed to be investigatory in nature and therefore confidential. After an application for reinstatement is filed by the respondent, no material regarding the respondent shall be presented to board members until either a formal hearing is held or a request for an informal settlement conference is made and approved. After a request for an informal settlement conference is made and approved, all material submitted by the respondent to the board for its consideration shall be deemed public records and is not confidential unless the respondent requests that the conference be closed. Upon filing are­quest for an informal reinstatement conference, the respondent consents to the provision of relevant materials to board members prior to the time of the informal reinstatement conference.

lAC 8/28/96, 3/26/97 Pharmacy[ 657] Ch 9, p.13

9.30(4) Eligibility. To be eligible for participation in the impaired pharmacist program, a licensee must self-report an impairment or suspected impairment directly to the office of the board. A licensee is deemed ineligible to participate in the program if the board or committee finds evidence of any of the following:

a. The licensee engaged in the unlawful diversion or distribution of controlled substances or ille­gal substances;

b. At the time of the self-report, the licensee is already under board order for an impairment or any other violation of the laws and rules governing the practice of the profession;

c. The licensee has caused harm or injury to a patient; d. There is currently a board investigation of the licensee that the committee determines concerns

serious matters related to the ability to practice with reasonable safety and skill or in accordance with ~ the accepted standards of care;

e. The licensee has been subject to a civil administrative or criminal sanction, or ordered to make reparations or remuneration by a government or regulatory authority of the United States, this or any other state or territory or a foreign nation for actions that the committee determines to be serious infrac­tions of the laws, administrative rules, or professional ethics related to the practice of pharmacy; or

f. The licensee failed to provide truthful information or to fully cooperate with the board or com­mittee.

9.30(5) Type of program. The impaired pharmacist program is an individualized recovery or reha­bilitation program designed to meet the specific needs of the impaired pharmacist. The committee shall meet with the licensee and, upon the recommendation of an IPRC-approved evaluator, shall de­termine the type of recovery or rehabilitation program required to treat the licensee's impairment. The committee shall prepare an impaired pharmacist program contract, to be signed by the licensee, that

~ shall provide a detailed description of the goals of the program, the requirements for successful completion, and the licensee's obligations therein.

9.30(6) Terms of participation. A licensee shall agree to comply with the terms for participation in the IPP established in the contract. Terms of participation specified in the contract shall include, but are not limited to:

a. Duration. The length of time a licensee shall participate in the program shall be determined by the committee in accordance with the following:

(1) The length of participation in the program for licensees impaired as a result of chemical depen­dency or alcohol or substance abuse or addiction shall be at the discretion of the committee.

(2) The length of participation in the program for licensees with impairments resulting from neu­ropsychological or physical disorders or disabilities will vary depending upon the recommendations for treatment provided by a qualified evaluator designated by the committee to establish an appropriate treatment protocol.

~ b. Noncompliance. A licensee participating in the program is responsible for notifying the com­mittee of any instance of noncompliance including, but not limited to, a relapse. Notification of non­compliance made to the IPRC by the licensee, any person responsible for providing or monitoring treatment, or another party shall result in the following:

(1) First instance. Upon receiving notification of a first instance of noncompliance including, but not limited to, a relapse, the IPRC shall make a report to the board that includes recommendations as to whether treatment should be augmented or formal charges should be filed.

(2) Second instance. Upon receiving notification of a second instance of noncompliance includ­ing, but not limited to, a relapse, the IPRC shall nullify the contract and refer the case to the board for the tiling of formal charges or other appropriate action.

Ch 9, p.14 Pharmacy[ 657) IAC8/26/98

c. Practice restrictions. The IPRC may impose restrictions on the license to practice pharmacy as a term of the contract until such time as it receives a report from an approved evaluator that the li­censee is capable of practicing with reasonable safety and skill. As a condition of participating in the program, a . icensee is required to agree to restrict practice in accordance with the terms specified in the contract. In t:1e event that the licensee refuses to agree to or comply with the restrictions established in the contract, the committee shall refer the licensee to the board for appropriate action.

9.30(7) Limitations. The IPRC establishes the terms and monitors a participant's compliance with the program specified in the contract. The IPRC is not responsible for participants who fail to comply with the terms of or to successfully complete the IPP. Participation in the program under the auspices of the IPRC shall not relieve the board of any duties and shall not divest the board of any authority or jurisdiction otherwise provided. Any violation of the statutes or rules governing the practice of phar-

'.,/

macy by a participant shall be referred to the board for appropriate action. "--1 9.30(8) Confidentiality. The IPRC is subject to the provisions governing confidentiality estab­

lished in Iowa Code section 272C.6. Accordingly, information in the possession of the board or the committee about licensees in the program shall not be disclosed to the public. Participation in the IPP under the auspices of the IPRC is not a matter of public record.

These rules are intended to implement Iowa Code sections 17 A.10 to 17 A23, 124.301, 124.304, 124B.l2, 126.16 to 126.18, 155A6, 155A12, 155A13, 155A13A, 155A15 to 155A.18, 155A25, 205.11, 272C.3 to 272C.6, 272C.9, and 272C.10 and Iowa Code chapter 252J.

[Filed 5/lln9, Notice 4/4n9-published 5!30n9, effective 7/4n9] [Filed 2/12/81, Notice 12/24/80-published 3/4/81, effective 4/8/81]

(Filed emergency 7/28/81-published 8/19/81, effective 8/1/81] [Filed emergency 9/14/81-published 9/30/81, effective 9/30/81]

[Filed 12/21/81, Notice 11/11/81-published 1/6/82, effective 2/10/82] [Filed 7/28/82, Notice 3/17/82-published 8/18/82, effective 9/22/82) \,!

(Filed emergency 1/21/88-published 2/10/88, effective 1/22/88] [Filed 1/21/88, Notice 11/18/87-published 2/10/88, effective 3/16/88)

[Filed 8/5/88, Notice 5/18/88-published 8/24/88, effective 9/28/88] [Filed emergency 5/16/89-published 6/14/89, effective 5/17/89) [Filed emergency 5/10/91-published 5/29/91, effective 5/10/91)

[Filed 1/21/92, Notice 10/16/91-published 2/19/92, effective 3/25/92] [Filed 10/22/92, Notice 9/2/92-published 11/11/92, effective 1/1/93]

[Filed 2/5/93, Notice 11/11/92-published 3/3/93, effective 4/8/93) [Filed 9/23/93, Notice 5/26/93-published 10/13/93, effective 11/17/93]

[Filed 6/24/94, Notice 4/13/94-published 7/20/94, effective 8/24/94] [Filed 5/1/96, Notice 1/3/96-published 5/22/96, effective 6/26/96] [Filed 8/2/96, Notice 5/22/96-published 8/28/96, effective 10/2/96] ~ [Filed 2/27/97, Notice 1/1/97-published 3/26/97, effective 4130/97]

[Filed 7/31/98, Notice 5/20/98-published 8/26/98, effective 10/15/98]

\._/

IAC5/20/98 Pharmacy[ 657] Ch 10, p.13

657-10.13(124) Controlled substances-requirement of prescription, emergency prescrip­tions, and partial fills. In the case of an emergency situation, as defined by 10.13(5), a pharmacist may dispense a controlled substance listed in Schedule ll pursuant to an electronic transmission in ac­cordance with the requirements of rule 657-21. 7(124,155A). In the case of an emergency situation, as defined by subrule 10.13(5), a pharmacist may dispense a controlled substance listed in Schedule ll upon receiving oral authorization of a prescribing individual practitioner, provided that:

10.13(1) Quantity limited. The quantity prescribed and dispensed is limited to the amount ade­quate to treat the patient during the emergency period (dispensing beyond the emergency period must be pursuant to a written prescription manually signed by the prescribing individual practitioner);

10.13(2) Written prescription. The prescription shall be immediately reduced to writing by the pharmacist and shall contain all information required except for the signature of the prescribing indi­

"-""vidual practitioner; 10.13(3) Practitioner unknown to pharmacist. If the prescribing individual practitioner is not

known to the pharmacist, the pharmacist must make a reasonable effon to determine that the oral au­thorization came from a registered individual practitioner, which must include a callback to the pre­scribing individual practitioner using a telephone number as listed in the telephone directory or other good faith efforts to ensure practitioner identity; and

10.13(4) Emergency prescription. Within seven days after authorizing an emergency oral pre­scription, the prescribing individual practitioner shall cause a written prescription for the emergency quantity prescribed to be delivered to the dispensing pharmacist. In addition to conforming to the re­quirements, the prescription shall have written on its face "Authorization for Emergency Dispensing," and the date of the oral order. The written prescription may be delivered to the pharmacist in person or by mail, but if delivered by mail it must be postmarked within the seven-day period. Upon receipt, the dispensing pharmacist shall attach this prescription to the oral emergency prescription which had earli-

\.._) er been reduced to writing. The pharmacist shall notify the board if the prescribing individual fails to deliver a written prescription. Failure of the pharmacist to do so shall void the authority conferred by this subrule to dispense without a written prescription of a prescribing individual practitioner.

10.13(5) Emergency situations. For the purposes of authorizing an oral prescription of a controlled substance listed in Schedule II ofthe Uniform Controlled Substances Act [Iowa Code chapter 124] the term "emergency situation" means those situations in which the prescribing practitioner determines:

a. That immediate administration of the controlled substance is necessary, for proper treatment of the intended ultimate user;

b. That no appropriate alternative treatment is available, including administration of a drug which is not a controlled substance under Schedule n of chapter 124;

c. That it is not reasonably possible for the prescribing practitioner to provide a written prescrip­tion to be presented to the person dispensing the substance, prior to the dispensing.

\._I 10.13(6) Partial filling of prescriptions. The partial filling of a prescription for a controlled sub­stance listed in Schedule II is permissible only as follows:

~

a. If the pharmacist is unable to supply the full quantity called for in a written or emergency oral prescription and makes a notation of the quantity supplied on the face of the written prescription (or written record of the emergency oral prescription), a partial fill of the prescription is permitted. The remaining portion of the prescription must be filled within 72 hours of the first partial filling; however, if the remaining portion is not or cannot be filled within the 72-hour period, the pharmacist shall so notify the prescribing individual practitioner. No further quantity may be supplied beyond 72 hours without a new prescription.

Ch 10, p.14 Pharmacy[ 657] IACB/26/98

b. A prescription for a Schedule II controlled substance written for a patient in a long-term care facility (LTCF) or for a patient with a medical diagnosis documenting a terminal illness may be filled in partial quantities to include individual dosage units. If there is any question whether a patient may be classified as having a terminal illness, the pharmacist must contact the practitioner prior to partially filling the prescription. Both the pharmacist and the practitioner have a corresponding responsibility to ensure that the controlled substance is for a terminally ill patient. The pharmacist must record on the prescription whether the patient is "terminally ill" or an "LTCF patient." A prescription that is partially filled and does not contain the notation "terminally ill" or "LTCF patient" shall be deemed to have been filled in violation of the controlled substances Act. For each partial filling, the dispensing pharmacist shall record on the back of the prescription (or on another appropriate record, uniformly maintained, and readily retrievable) the date of the partial filling, quantity dispensed, remaining quantity autho-rized to be dispensed, and the identification of the dispensing pharmacist. The total quantity ofSched- \.._,~ ule II controlled substances dispensed in all partial fillings must not exceed the total quantity pre­scribed. Schedule II prescriptions for patients in an LTCF or patients with a medical diagnosis documenting a terminal illness shall be valid for a period not to exceed 60 days from the issue date unless sooner terminated by the discontinuance of medication.

c. Information pertaining to current Schedule II prescriptions for patients in an LTCF or for pa­tients with a medical diagnosis documenting a terminal illness may be maintained in a computerized system if this system has the capability to permit:

(1) Output (display and printout) of the original prescription number, date of issue, identification of prescribing individual practitioner, identification of patient, address of the LTCF or address of the hospital or residence of the patient, identification of medication authorized (to include dosage form, strength and quantity), listing of the partial fillings that have been dispensed under each prescription, and the information required in this subrule. V

(2) Immediate (real-time) updating of the prescription record each time a partial filling of the pre­scription is conducted.

(3) Retrieval of partially filled Schedule II prescription information as required in 657-subrule 21.11(6).

10.13(7) Requirement of prescription. An institutional practitioner may administer or dispense directly (but not prescribe) a controlled substance listed in Schedule m or IV pursuant to a written pre­scription signed by a prescribing individual practitioner, or pursuant to an oral prescription made by a prescribing individual practitionerand promptly reduced to writing by the pharmacist or pursuantto an order for medication made by an individual practitioner which is dispensed for immediate administra­tion to the ultimate user.

10.13(8) Refilling of prescriptions. No prescription for a controlled substance listed in Schedule m, IV or V shall be filled or refilled more than six months after the date on which it was issued nor be refilled more than five times. Each refilling of a prescription shall be entered on the back of the pre-~ scription or on another appropriate document. If entered on another document, such as a medication record, the document must be uniformly maintained and readily retrievable. If maintained in an auto­mated data processing system, all requirements of rule 657-21.11(124,155A) shall be met. The fol­lowing information must be retrievable by the prescription number: the name and dosage form of the controlled substance, the date filled or refilled, the quantity dispensed, initials of the dispensing phar­macist for each refill, and the total number of refills for that prescription. If the pharmacist merely initials and dates the back of the prescription, it shall be deemed that the full face amount of the pre­scription has been dispensed. The prescribing practitioner may authorize additional refills of Schedule ill, IV or V controlled substances on the original prescription through an oral refill authorization trans­mitted to the pharmacist, provided the following conditions are met:

a. The total quantity authorized, including the amount of the original prescription, does not ex-ceed five refills nor extend beyond six months from the date of issue of the original prescription. ~

"--"

\awl

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'--"

'.-I

lAC 8/26/98 Pharmacy[ 657]

[Filed 1/19/90, Notice 11/29/89-published 2/7/90, effective 3/14/90] (Filed 8/31/90, Notice 6/13/90-published 9/19/90, effective 10/24/90]

(Filed emergency 1/29/91-published 2/20/91, effective 2/27/91] [Filed 1/29/91, Notice 9/19/90-published 2/20/91, effective 3/27/91]

(Filed emergency 2/27/91-published 3/20/91, effective 2/27/91] [Filed 4/26/91, Notice 2/20/91-published 5/15/91, effective 6/19/91]

[Filed emergency 5/10/91-published 5/29/91, effective 5/10/91] [Filed 7/30/91, Notice 5/29/91-published 8/21/91, effective 9/25/91*]

(Filed emergency 9/23/91-published 10/16/91, effective 9/23/91] [Filed emergency 10/18/91-published 11/13/91, effective 10/21/91]

[Filed 3/12/92, Notice 1/8/92-published 4/1/92, effective 5/6/92] (Filed 5/21/92, Notice 4/1/92-published 6/10/92, effective 7/15/92]

[Filed emergency 8/10/92-published 9/2/92, effective 8/10/92] (Filed 10/22/92, Notice 9/2/92-published 11/11/92, effective 1/1/93]

[Filed 9/23/93, Notice 5/26/93-publisbed 10/13/93, effective 11/17/93] [Filed emergency 3/21/94-published 4/13/94, effective 3/23/94]

(Filed 3/21/94, Notice 10/13/93-published 4/13/94, effective 5/18/94] [Filed 4/22/94, Notice 11/10/93-published 5/11/94, effective 6/15/94] [Filed 6/24/94, Notice 4/13/94-published 7 !20/94, effective 8/24/94) [Filed 3/22/95, Notice 11/9/94-published 4/12/95, effective 5/31/95]

[Filed 12/6/95, Notice 8/16/95-published 1/3/96, effective 2n/96) [Filed 11/19/97, Notice 10/8/97-published 12/17/97, effective 1!21/98)

(Filed 4/24/98, Notice 3/11/98-published 5/20/98, effective 6!24/98] [Filed 7/31/98, Notice 5/20/98-published 8/26/98, effective 9/30/98]

•Effcc:tive date delayed 70 days by the Adminislnltive Rules Review Committee at its meeling held September 11, 1991.

Ch 10, p.19

'-..~

IACl0/8/97 Phannacy[657] Ch 21, p.3

21.5{2) Legitimate purpose. The pharmacist shall ensure that the prescription has been issued for a legitimate medical purpose by an authorized practitioner acting in the usual course of the practitioner's professional practice.

21.5(3) Verifying authenticity of a transmitted prescription. The pharmacist shall ensure the valid­ity of the prescription as to its source of origin. Measures to be considered in authenticating prescrip­tion drug orders received via electronic transmission include:

a. Maintenance of a practitioner's facsimile number reference or other electronic signature file. b. Verification of the telephone number of the originating facsimile equipment. c. Telephone verification with the practitioner's office that the prescription was both written by

the practitioner and transmitted by the practitioner or the practitioner's authorized agent. d. Other efforts which, in the professional judgment of the pharmacist, may be necessary tQ en­

~ sure the transmission was initiated by the prescriber.

657-21.6(124,155A) Prescription drug orders for Schedule n controUed substances. A pharma­cist may dispense Schedule ll controlled substances pursuant to an electronic transmission to the phar­macy of a written, signed prescription from the prescribing practitioner provided the original written, signed prescription is presented to the pharmacist for review prior to the actual dispensing of the con­trolled substance. The original prescription shall be verified against the transmission at the time the substance is actually dispensed, shall be properJy annotated, and shall be retained for filing.

657-21.7(124,155A) Prescription drug orders for Schedule n controlled substances--emer­gency situations. A pharmacist may, in an emergency situation as defined in 657-subrule 10.13(5), dispense Schedule n controlled substances pursuant to an electronic transmission to the pharmacy of a

~written, signed prescription from the prescribing practitioner pursuant to the requirements of 657-10.13(124). The facsimile or a print of the electronic transmission shall serve as the temporary written record required in 657-subrule 10.13(2).

657-21.8(124,155A) Facsimile transmission of a prescription for Schedule n narcotic sub­stances-parenteral. A prescription for a Schedule n narcotic substance to be compounded for the direct administration to a patient by parenteral, intravenous, intramuscular, subcutaneous, or intraspi­nal infusion may be transmitted by a practitioner or the practitioner's agent to the pharmacy via facsim­ile.

21.8(1) The facsimile serves as the original written prescription. 21.8{2) The facsimile transmission of a prescription drug order for oral dosage units of Schedule ll

narcotic substances is not authorized by this rule.

'--" 657-21.9(124,155A) Facsimile transmission of ScheduleD controUed substances-long-term care facility patients. A prescription for any Schedule ll controlled substance for a resident of a long­term care facility may be transmitted by the practitioner or the practitioner's agent to the dispensing pharmacy via facsimile.

21.9(1) The facsimile serves as the original written prescription. 21.9(2) The patient's address on the prescription shall indicate that the addressed location is a

long-term care facility. ·

~

Ch 21, p.4 Pharmacy[657] IACS/26/98

657-21.10(124,155A) Facsimile transmission of Schedule II controlled substances-hospice patients. A prescription for any Schedule n controlled substance for a resident of a hospice certified by Medicare under Title XVIII or licensed pursuant to Iowa Code chapter 135J may be transmitted by the practitioner or the practitioner's agent to the dispensing pharmacy via facsimile.

21.10(1) The facsimile serves as the original written prescription. 21.10(2) The practitioner or the practitioner's agent shall note on the prescription that the patient is

a hospice patient.

657-21.11(124,155A) Automated data processing system-controlled substances refill infor­mation. An automated data processing system may be used for the storage and retrieval of refill infor­mation for prescription orders for controlled substances in Schedules m, rv, and V subject to the re­quirements contained in this rule.

21.11(1) On-line retrieval of original prescription information. Any such proposed computerized system must provide on-line retrieval (via CIIT display and hard-copy printout) of original prescrip­tion order information for those prescription orders which are currently authorized for refilling. This shall include, but is not limited to, the following:

a. Original prescription number; b. Date of issuance of the original prescription order by the practitioner; c. Date of initial fill; d. Full name and address of the patient; e. Name, address, and DEA registration number of the practitioner; and f. Name, strength, dosage form, quantity of the controlled substance prescribed (and quantity

dispensed if different from the quantity prescribed), and the total number of refills authorized by the prescribing practitioner.

21.11(2) On-line retrieval of current refill history. Any such proposed computerized system must also provide on-line retrieval (via CRT display and hard-copy printout) of the current refill history for Schedule m, IV, or V controlled substance prescriptiOn orders. This shall include any prescriptions authorized for refill during the past six months. The refill history for each prescription shall include, but is not limited to, the following:

a. Name of the controlled substance; b. Each date of refill; c. The quantity dispensed at each refill; d. The identification code, name, or initials of the dispensing pharmacist for each refill; and e. The total number of refills dispensed to date for that prescription order.

IAC8/26/98 Pharmacy[ 657] Ch 21, p.5

21.11 (3) Pharmacist verification and documentation. Documentation of the fact that the refill in­formation entered into the computer each time a pharmacist refills an original prescription order for a Schedule III, IV, or V controlled substance is correct must be provided by the individual pharmacist who makes use of such a system. If such a system provides a hard-copy printout of each day's con­trolled substance prescription order refill data, that printout shall be verified, dated, and signed by the individual pharmacist who refilled such a prescription order. The individual pharmacist must verify that the data indicated is correct and then sign this document in the same manner as the pharmacist would sign a check or legal document (e.g., J. H. Smith or John H. Smith). This document shall be maintained in a separate file at that pharmacy for a period of two years from the dispensing date. This printout of the day's controlled substance prescription order refill data must be provided to each phar­macy using such a computerized system within 72 hours of the date on which the refill was dispensed. It must be verified and signed by each pharmacist who is involved with such dispensing. In lieu of such a printout, the pharmacy shall maintain a bound logbook, or separate file, in which each individual pharmacist involved in such dispensing shall sign a statement (in the manner previously described) each day, attesting to the fact that the refill information entered into the computer that day has been reviewed by the pharmacist and is correct as shown. Such a book or file must be maintained at the pharmacy employing such a system for a period of two years after the date of dispensing the appropri­ately authorized refill.

21.11 ( 4) Printout of refill data. Any such computerized system shall have the capability of produc­ing a printout of any refill data which the user pharmacy is responsible for maintaining under state and federal rules and regulations. This would include a refill-by-refill audit trail for any specified strength and dosage form of any controlled substance either by brand or generic name or both. In any computer­ized system employed by a user pharmacy, the central record-keeping location must be capable of sending the printout to the pharmacy within 48 hours. Such a printout shall include the following:

a. Name of the prescribing practitioner; b. Name and address of the patient; c. Quantity dispensed on each refill; d. Date of dispensing for each refill; e. Name and identification code of the dispensing pharmacist; and f. The number of the original prescription order. 21.11(5) Auxiliary procedure for system downtime. In the event that a pharmacy which employs

such a computerized system experiences system downtime, the pharmacy must have an auxiliary pro­cedure which will be used for documentation of refills of Schedule ill, Iv, and V controlled substance prescription orders. This auxiliary procedure must ensure that refills are authorized by the original prescription order, that the maximum number of refills has not been exceeded, and that all of the ap­propriate data is retained for on-line data entry as soon as the computer system is again available for use.

21.11 ( 6) Partial fills of Schedule II controlled substance prescriptions. Records of partially filled Schedule II prescriptions as authorized in rule 657-10.13(124), if an automated data processing sys­tem is used for the storage and retrieval of such information, shall comply with the requirements of this rule for Schedule ill, I'V, and V prescription refill information.

These rules are intended to implement Iowa Code sections 124.306, 124.308, 155A.27, and 155A.35.

[Filed 9/16/97, Notice 7/16/97-published 10/8/97, effective 11/12/97] [Filed 7/31/98, Notice 5/20/98-published 8/26/98, effective 9/30/98]

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lAC 11/5/97 Revenue and Finance (701) Analysis, p.15

'--"' CHAPTER49 CHAPTER 52

ESTIMATED INCOME TAX FlUNG RETURNS, PAYMENT OF TAX FOR INDMDUALS AND PENALTY AND INTEREST

49.1(422) Who must pay estimated 52.1(422) Who must file income tax 52.2(422) Time and place for filing return

49.2(422) Time for filing and payment 52.3(422) Form for filing of tax 52.4(422) Payment of tax

49.3(422) Estimated tax for nonresidents 52.5(422) Minimum tax 49.4(422) Special estimated tax periods 52.6(422) Motor fuel credit 49.5(422) Reporting forms 52.7(422) Research activities credit 49.6(422) Penalty-underpayment of 52.8(422) New jobs credit

"--' 49.7(422) estimated tax 52.9(422) Seed capital income tax credit

Estimated tax carryforwards and 52.10(15) New jobs and income program how the carryforward amounts tax credits are affected under different 52.11(422) Refunds and overpayments circumstances 52.12(422) Deduction of credits

CHAPTER SO 52.13(422) Livestock production credits

APPORTIONMENT OF INCOME FOR 52.14(422) Enterprise zone tax credits

RESIDENT SHAREHOLDERS OF CHAPTER 53 S CORPORATIONS DETERMINATION OF NET INCOME

50.1(422) Apportionment of income for 53.1(422) Computation of net income for resident shareholders of corporations S corporations 53.2(422) Net operating loss carry backs

50.2(422) Definitions and carryovers \_,) 50.3( 422) Distributions 53.3(422) Capital loss carryback

50.4(422) Computation of net S corporation 53.4(422) Net operating and capital loss income carrybacks and carryovers

50.5(422) Computation of federal tax on 53.5(422) Interest and dividends from S corporation income federal securities

50.6(422) Income allocable to Iowa 53.6(422) Interest and dividends from 50.7(422) Credit for taxes paid to another foreign securities, and

state securities of state and their 50.8(422) Refunds political subdivisions 50.9(422) Examples 53.7(422) Safe harbor leases

53.8(422) Additions to federal taxable TITLE VI income

CORPORATION 53.9(422) Gains and losses on property

~ CHAPTER 51 acquired before January 1, 1934

ADMINISTRATION 53.10(422) Work opportunity tax and alcohol 51.1(422) Definitions fuel credit 51.2(422) Statutes of limitation 53.11(422) Additional deduction for wages 51.3(422) Retention of records paid or accrued for work done 51.4(422) Cancellation of authority to do in Iowa by certain individuals

business 53.12(422) Federal income tax deduction 51.5(422) Authority for deductions 53.13(422) Iowa income taxes 51.6(422) Jeopardy assessments 53.14(422) Method of accounting, 51.7(422) Information confidential accounting period 51.8(422) Power of attorney 53.15(422) Consolidated returns 51.9(422) Delegation of authority to audit 53.16(422) Federal rulings and regulations

and examine 53.17(422) Depreciation of speculative shell "'-"' buildings

Analysis, p.16 Revenue and Finance[701] IACB/26/98

53.18(422) Deduction of multipurpose vehicle registration fee

53.19(422) Deduction of foreign dividends 53.20(422) Employer social security credit

for tips 53.21( 422) Deduction of gifts, grants, or

donations

CHAPTER 54 ALLOCATION AND APPORTIONMENT

54.1( 422) Basis of corporate tax 54.2( 422) Allocation or apportionment of

investment income 54.3( 422) Application of related expense to

allocable interest, dividends, rents and royalties-tax periods beginning on or after January 1, 1978

54.4( 422) Net gains and losses from the sale of assets

54.5(422) Where income is derived from the manufacture or sale of tangible personal property

54.6( 422) Apportionment of income derived from business other than the manufacture or sale of tangible personal property

54. 7( 422) Apportionment of income of transportation, communications, and certain public utilities corporations

54.8(422) Apportionment of income derived from more than one business activity carried on within a single corporate structure

54.9( 422) Allocation and apportionment of income in special cases

CHAPTER 55 ASSESSMENTS, REFUNDS, APPEALS

55.1(422) Notice of discrepancies 55.2(422) Notice of assessment 55.3( 422) Refund of overpaid tax 55.4(422) Abatement of tax 55.5(422) Protests

CHAPTER 56 ESTIMATED TAX FOR CORPORATIONS

56.1(422) Who must pay estimated tax 56.2( 422) Time for filing and payment of

56.3(422) 56.4(422) 56.5(422) 56.6(422)

57.1(422) 57.2(422) 57.3(422) 57.4(422) 57.5(422) 57.6(422) 57.7(422) 57.8(422)

tax Special estimate periods Reporting forms J•-nalties Overpayment of estimated tax

TITLE VII FRANCHISE

CHAPTER 57 ADMINISTRATION Definitions Statutes of limitation Retention of records Authority for deductions Jeopardy assessments Information deemed confidential Power of attorney Delegation to audit and examine

CHAPTER 58 FILING RETURNS, PAYMENT OF TAX,

PENALTY AND INTEREST, AND ALLOCATION OF TAX REVENUES

58.1(422) Who must file 58.2( 422) Time and place for filing return 58.3( 422) Form for filing 58.4(422) Payment of tax 58.5( 422) Minimum tax 58.6( 422) Refunds and overpayments 58. 7( 422) Allocation of franchise tax

revenues

IAC8/26/98 Revenue and Finance [701] Analysis, p.17

CHAPTER 59 ALLOCATION AND APPORTIONMENT

DETERMINATION OF NET INCOME 59.25(422) Basis of franchise tax ·59.1(422) Computation of net income for 59.26(422) Allocation and apportionment

financial institutions 59.27(422) Net gains and losses from the 59.2(422) Net operating loss carrybacks sale of assets

and carryovers 59.28(422) Apportionment factor 59.3(422) Capital loss carryback 59.29(422) Allocation and apportionment of 59.4(422) Net operating and capital loss income in special cases

carrybacks and carryovers CHAPTER60 59.5(422) Interest and dividends from ASSESSMENTS, REFUNDS, APPEALS

federal securities 60.1(422) Notice of discrepancies ~ 59.6(422) Interest and dividends from 60.2(422) Notice of assessment

foreign securities and 60.3(422) Refund of overpaid tax securities of states and other 60.4(422) Abatement of tax political subdivisions 60.5(422) Protests

59.7(422) Safe harbor leases 59.8(422) Additional deduction for wages CHAPTER61

paid or accrued for work done ESTIMATED TAX FOR FINANCIAL in Iowa by certain individuals INSTITUTIONS

59.9(422) Jobs tax credit 61.1(422) Who must pay estimated tax 59.10 Reserved 61.2(422) Time for filing and payment of 59.11(422) Gains and losses on property tax

acquired before January 1, 61.3(422) Special estimate periods 1934 61.4(422) Reporting forms

~ 59.12(422) Federal income tax deduction 61.5(422) Penalties 59.13(422) Iowa franchise taxes 61.6(422) Overpayment of estimated tax 59.14(422) Method of accounting,

CHAPTER62 accounting period 59.15(422) Consolidated returns Reserved

59.16(422) Federal rulings and regulations 59.17(422) Disallowance of private club

expenses 59.18(422) Depreciation of speculative shell

buildings 59.19(422) Deduction of multipurpose

vehicle registration fee 59.20(422) Disallowance of expenses to

carry an investment

'-"' subsidiary for tax years which begin on or after January 1, 1995

59.21(422) S corporation financial institutions

59.22(422) Deduction of gifts, grants, or donations

59.23 and 59.24 Reserved

Analysis, p.18 Revenue and Finance(701] IACS/21/97

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TITLE VIII CHAPTER64 MOTOR FUEL MOTOR FUEL

64.1(452A) Definitions CHAPTER63 64.2(452A) Time tax attaches-

ADMINISTRATION responsible party 63.1(452A) Definitions 64.3(452A) Exemptions 63.2(452A) Statute of limitations, 64.4(452A) Ethanol blended gasoline

supplemental assessments exemption and refund adjustments 64.5(452A) Tax reports-computations

63.3(452A) Taxpayers required to keep 64.6(452A) Distributors licensed records 64.7(452A) Credit to licensee-

63.4(452A) Audit-costs adjustments-limitations '..._,_; 63.5(452A) Estimate gallonage 64.8(452A) Refund to nonlicensee-

63.6(452A) Timely filing of reports- nonhighway use of ethanol remittances-application blended gasoline requests 64.9(452A) Refund permit

63.7(452A) Extension of time to file 64.10(452A) Revocation of refund permit 63.8 to 63.10 Reserved 64.11(452A) Income tax credit in lieu of 63.11( 452A) Application of remittance refund 63.12( 452A) Reports-records-variations 64.12(452A) Refund to nonlicensee-63.13( 452A) Form of invoice casualty loss 63.14(452A) Credit card invoices 64.13( 452A) Reduction of refund or 63.15( 452A) Original invoice retained by credit-sales tax

purchaser-certified copy 64.i4( 452A) Audit of farming operations if lost 64.15(452A) State of Iowa, political

63.16( 452A) Notice of meter seal breakage subdivisions, or regional '....,! 63.17( 452A) Taxes erroneously or illegally transit systems

collected 64.16( 452A) Terminal withdrawals-63.18(452A) Credentials and receipts meters 63.19(452A) Information confidential 64.17(452A) Terminal reports-records 63.20(452A) Delegation to audit and 64.18(452A) Method of reporting taxable

examine gallonage 63.21( 452A) Practice and procedure before 64.19(452A) Transportation reports

the department of revenue 64.20( 452A) Bill of lading or manifest and finance requirements

63.22(452A) Time for filing protest 64.21( 452A) Price posting 63.23(452A) Bonding procedure 64.22(452A) Contract carriers 63.24( 452A) Crediting gas tax refunds 63.25( 452A) Time limitations on filing for

~ credits or refunds 63.26(452A) Distributor licenses 63.27(452A) Reinstatement of license

canceled for cause

IACS/26/98 Revenue and Finance[701]

CHAPTER17 EXEMPT SALES

(Prior to 12/17186, Revenue Department(7301J

Ch 17, p.1

701-17 .1( 422,423) Gross receipts expended for educational, religious, and charitable purposes. Net proceeds of an organization are exempt to the extent such proceeds are expended for educational, religious, or charitable purposes, except receipts from games of skill, games of chance, raffles, and bingo. Iowa Code section 422.45(3) requires that the activity from which the proceeds are derived must be from sales of educational, religious, or charitable activities and that the net proceeds be ex­pended on these types of qualifying activities to be exempt from sales tax. For the purposes of deter­mining if net proceeds are exempt from tax under this rule, subsequent to the sales event, the depart­ment analyzes the activities and the extent to which the net proceeds are expended on such activities. Net proceeds are exempt from sales tax to the extent that they are expended on educational, religious, or charitable activities.

17.1(1) Evaluation. For purposes of this rule, educational, religious, and charitable activities will be evaluated as follows:

a. Educational. The acquisition of knowledge tending to develop and train the individual. An activity that has as its primary purpose to educate by teaching. An activity that has as its primary objec­tive to give educational instruction. An activity where the educational process is not merely incidental. An activity where the purpose is systematic instruction. The term educational purpose is synonymous with educational undertaking, and therefore, it can also include recreational activities as well as an ac­tivity designed to offer culture to the public. Activities which are directly related to the educational process of such as intramural sports and tests given to students or prospective students to measure intel­ligence, ability, or aptitude are considered educational for purposes of the exemption found in Iowa Code section 422.45(3). Municipal or civic art and science centers and libraries are also considered educational for purposes of the exemption.

EXAMPLE 1: Uttle Folks, a local preschool, has a chili supper to raise money for playground equip­ment, educational materials, and classroom furniture. The net proceeds from the supper are exempt from sales tax because the total amount of the net proceeds from the chili supper will be used for educa­tional purposes. In addition, purchases made by the preschool may be exempt from tax if the preschool can meet the qualifications to be classified as an educational institution. See 701-17.11(422,423) for additional information regarding this exemption.

EXAMPLE 2: A local ballet company promotes the arts, provides classes and instruction on various types of dance, and sponsors and performs at numerous recitals that are free to the public. At its loca­tion, the ballet company has a gift shop in which patrons can purchase T-shirts, dance wear, and cos­tumes. All proceeds are utilized by the ballet company to pay for its operational expenses and to per­form the activities previously mentioned. The proceeds from this gift shop are exempt from Iowa sales tax to the extent they are utilized to pay for the stated education~} activities.

b. Religious. The words "religious purpose" are analogous to religious worship. In the broadest of terms, it includes all forms of belief in the existence ofsuperior beings capable of exercising power over the human race. As commonly accepted, it means the final recognition of God. It encompasses forms of worship, reference to one's views about God, or the relationship to one's creator. It also in­cludes the use of property by a religious society or by a body of persons as a place for public worship.

EXAMPLE 1: A local church has a bake sale. All the net proceeds are returned to the church for religious purposes. Bake sales are generally exempt from sales tax unless the product is sold for "on­premises consumption" (see 701-20.5(422,423)), but the net proceeds are exempt from tax in any event because they are going to be used for religious purposes. However, any purchases made by the church that are not for resale are subject to sales tax. See 701---subrule 17.1(3).

Ch 17, p.2 Revenue and Finance(701) . lAC 8/26/98

EXAMPLE 2: Another local church conducts bingo games every Thursday. The net proceeds from the bingo activities will be used for religious purposes. However, bingo and other gambling activities are subject to sales tax regardless of the manner in which the proceeds are going to be used. See 17.1(5)"1."

c. Charitable. The term "charitable" may be applied to almost anything that tends to promote weB-doing and well-being for public good or public welfare with no pecuniary profit to the one per­forming the service or the giving of gifts by persons kindly disposed toward others, without obligation. An activity for the benefit of the public at large which includes relief of poverty, advancement of educa­tion or religion, promotion of health, providing a government or municipal service, and other activi­ties, the purpose of which is to benefit the community, is considered charitable. Maintenance of public parks is a valid charitable purpose. Schools, Red Cross, Boy Scouts, and relief agencies are charitable. Profit-making organizations are not charitable, but may engage in charitable activities. An activity where net earnings go to the benefit of any private shareholder or individual sponsoring the activity is not charitable.

EXAMPLE 1: A local, nonprofit animal shelter that provides shelter, medical care, socialization, and adoption services for homeless animals sells T-shirts and sweatshirts depicting rescued animals as a fund-raiser. All the net proceeds from the sales will go to and be used by the animal shelter to defray the costs it incurs. Sales of the T-shirts and sweatshirts would be exempt from sales tax since the net pro­ceeds would be expended on a charitable purpose. Items purchased by the shelter for resale would also be exempt from sales tax. Items purchased by the shelter that are not for resale, such as dog or cat food that will be used by the shelter, would be subject to sales tax.

EXAMPLE 2: An American Legion post conducts a panca~e supper as a fund-raiser for disabled vet­erans. Some of the net proceeds are used to benefit disabled veterans and the remainder will be used by the American Legion post to pay rent and utilities at its location. Pursuant to subrule 17.1(2}, when a portion of the net proceeds are intended to be expended for a qualifying exempt activity, then sales tax should not be collected from the consumer. In tum, the sponsoring organization of the activity, in this case the American Legion post, would not need to remit sales tax on the portion of the net proceeds that is expended for the charitable activity. However, the portion of net proceeds used by the American Legion post to pay rent and utilities is subject to sales tax due to the fact that the net proceeds were not used for a qualifying activity.

EXAMPLE 3: A nonprofit hospital operates a gift shop. All of the proceeds are used to defray costs of hospital care for indigent patients who are unable to pay for such care. Due to the fact that all of the net proceeds are used for a charitable purpose, the proceeds are exempt from sales tax. In addition, effec­tive July 1, 1998, purchases made by the nonprofit hospital are also exempt from sales tax.

17 .1(2) Entire proceeds. An Attorney General's Opinion issued on November 2, 1967, indirectly offers a test of whether the gross receipts from an educational, charitable, or religious activity are en­tirely spent for such purpose. The test is whether all expenditures are so related to the activity so that the expenditure itself is for an educational, charitable, or religious purpose. The term "entire proceeds" is defined as those proceeds remaining after direct expenses have been deducted from the gross re­ceipts derived from the activity or event. In addition to this definition, the expenses should be neces­sary and have an immediate bearing or relationship to the fulfillment of the activity. For example, the

· •·cost of food for a fund-raising meal would be a direct expense. However, the cost of a victory celebra­tion because the fund-raising dinner was a success would not be a direct expense. Another example of where the direct expense rule would be violated would be where an educational institution invested proceeds from an art show into income-producing property and the remainder to purchase books for the library.

lAC 11/10/93,8/26/98 Revenue and Finance[701] Ch 17, p.2a

Examples of where cost of items would be a valid direct expense include, but are not limited to: 1. Cost of food, if for a fund-raising meal or the selling of food items. 2. Cost of tickets, if the receipts from the tickets are the principal receipts for the activity or event, or 3. Cost of entertainment, if the entertainment is the principal proceeds for the activity or event, such as a fund-raising dance.

For sales made on or after July 1, 1993, an exemption from sales tax shall be allowed even though the entire proceeds are not used for educational, religious, or charitable purposes. The exemption shall apply only to that portion of the proceeds used for educational, religious, or charitable purposes.

At the time of the selling event a presumption is made that sales tax will not be charged and collected from the consumer on the property or service sold. This particular exemption is dependent upon how the entire proceeds from the sale are expended, which follows the selling event. If after the event a portion of the proceeds is expended for a noneducational, nonreligious, or noncharitable purpose, tax

~ is due on that portion of the proceeds in the quarterly period in which that portion was expended. 17.1(3) Purchases by organizations. Organizations engaged in educational, religious, or charita­

ble activities which sell tangible personal property or render, furnish or perform taxable services at retail in Iowa in connection with such activities shall be exempt from the payment of sales tax on their gross receipts derived from such sales, provided two requirements are met: (1) The activity must be educational, religious, or charitable and (2) the entire proceeds must be used for educational, religious, or charitable purposes.

Organizations that qualify for an exemption shall be entitled to purchase tangible personal property which they resell in connection with such activities without being charged tax on the property. They may give their suppliers a proper certificate of resale, indicating they are using the property for the exempt purpose as outlined and explaining that they do not hold a permit for the reason that their re­ceipts from the sale of tangible personal property in connection with the activities are exempt from tax.

'..._,) Purchases by educational, religious, or charitable organizations which are not for resale, cannot be pur­chased free of sales tax. Nonprofit educational institutions should see rule 17 .11( 422,423) for taxable status of their purchases.

17.1(4) General information. The following is general information, important to organizations involved in educational, religious, or charitable activities:

a. There is no authority in the Iowa Code to grant a nonprofit corporation any type of blanket sales or use tax exemption on its purchases because the organization is exempted from federal or state income taxes.

b. Nonprofit corporations and educational, religious, or charitable organizations are subject to audit and should keep financial records for five years which meet acceptable accounting procedures.

c. Nonprofit corporations and educational, religious, or charitable organizations can be held re­sponsible for the payment of sales and use taxes as would any other individual, retailer, or corporation.

~ , d. Nonprofit corporations and educational, religious, or charitable organizations are not required ~ to obtain a sales tax permit or any type of registration number if they are not making taxable sales.

There is no provision in the Iowa Code which requires that such organizations have a special sales tax number or registration number and none are issued by the department of revenue and finance. Howev­er, if such organizations are making sales which are subject to tax, then a sales tax permit must be ob­tained.

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lAC 8/26/98 Revenue and Finance[701] Ch 17, p.3

e. There is no statutory authority to require an organization or an individual to acquire an exemp­tion letter or special certificate in order to claim an exemption under Iowa Code section 422.45(3). However, the burden of proof that an organization is entitled to an exemption lies with the organization. If an organization or individual wishes to notify the department of revenue and finance of an upcoming event, or if an organization or individual wishes to inquire about the tax status of an activity, the depart­ment encourages contact with its main office in Des Moines, Iowa. Inquiries should be made in writing explaining in detail the event and how the proceeds therefrom are going to be used, and the time and place of the event. All inquiries should be made in advance of the event.

Under Iowa Code section 422.54, the department does have statutory authority to verify whether an individual or an organization which is making retail sales is required to file a return. Therefore, organi­zations or individuals may be asked to provide written information regarding the retail sales in a man­ner or form required by the department and return it to the nearest department of revenue and finance field office within 30 days from the date the information was requested by the department.

Failure to complete and remit the requested information as required may result in a formal audit of the organization's or individual's records.

Inquiries regarding an individual's or an organization's sales tax exemption status relating to its fund-raising activities should be made to the department's taxpayer services section in Des Moines. Any decisions reached by the department of revenue and finance are conditional pending an audit and verification of how the proceeds from the event were used.

f. Even though an activity or an organization has been recognized as one which could avail itself to the exemption provided by Iowa Code section 422.45(3), it can still be held responsible for sales tax on gross receipts if the department finds, upon additional investigation, that the proceeds expended by the organization were not for educational, religious, or charitable purposes.

17.1(5) Specific information. Listed below are some common situations in which the sales tax ex­emption provided by section 422.45(3) may or may not be applicable:

a. Gross receipts from the sale of food and tangible personal property by individuals and organi­zations at bazaars, sporting events, fairs, carnivals, and centennial organizations, where the entire pro­ceeds are expended for educational, religious, or charitable purposes, are exempt.

b. Gross receipts from sales by students where the gross receipts therefrom are expended for edu­cational, religious, or charitable purposes or school-related functions, are exempt.

c. Gross receipts from the sales of food and tangible personal property by the Boy Scouts, Girl Scouts, YMCA, 4-H and their satellite organizations, where the entire proceeds therefrom are ex­pended for educational, religious, or charitable purposes, are exempt.

d. Gross receipts from tickets or admissions, except to athletic events of educational institutions, to the extent net proceeds therefrom are expended for educational, religious, or charitable purposes, are exempt.

e. Gross receipts from church-related functions, such as the ladies' auxiliary, except gambling activities, where the entire proceeds are expended for educational, religious, or charitable purposes, are exempt.

f. Gross receipts from activities or events where the entire proceeds therefrom are donated to support governmental or municipal services are considered charitable, and therefore, are exempt. Also, entire proceeds expended for civic projects are exempt. An example would be proceeds from activities of the Junior Chamber of Commerce, Lions Clubs, or Kiwanis which are expended on a civic project.

Ch 17, p.4 Revenue and Finance[701] lAC 11/20/96, 11/5/97

g. Sales to organization members, primarily for the purpose of the selling organization, are ex­empt if the selling organization is educational, religious, or charitable. Examples are sales of uniforms, insignias, and equipment by Scout organizations to their members, sales of Bibles by a church to its members, and sales of choir robes by a church to its members.

h. A summer camp or ranch is generally considered a form of amusement which provides recre­ation to those who attend. If it is operated for profit, it is a form of commercial recreation and the gross receipts therefrom would be subject to sales tax. If it is not operated for profit, but is operated to help underprivileged children, or any child, and educates the child in some manner, the sales tax exemption would apply.

i. Rescinded lAB 11/20/96, effective 12/25/96. j. Admissions to athletic events of educational institutions (except athletic events of elementary

and secondary educational institutions) are taxable under Iowa Code section 422.43 regardless of how \.,' the proceeds are expended. Educational institutions having proceeds from athletic events should ob-tain an Iowa sales tax permit. See 701-subrule 16.26(2).

k. The gross receipts from admissions to and the sale of tangible personal property at centennial events are exempt from sales tax only if the entire proceeds from such sales are used for educational, religious, or charitable purposes. Whether a centennial is educational rather than a commercial amuse­ment depends on the activities and events held at the centennial.

I. A professional golf tournament or any similar event where spectators view professional athlet-ics is not an educational activity.

m. Generally, organizations which produce plays and concerts are not conducting educational ac­tivities unless there is evidence that the organization has as its primary objective to give educational instruction to the members of its organization, and the plays and concerts are a means to practice what is learned through the organization. However, each situation is factual and must be evaluated on its \wl own merits.

n. The mere renting of facilities to be used by another person or organization for educational, religious, or chatjtable purposes is not an educational, religious or charitable activity.

o. Where proceeds are used to reimburse individuals for the cost of transporting their automo­biles to an antique car show, the proceeds are not considered to be expended for educational purposes, and the gross receipts from the car show are subject to tax.

p. Activities to raise funds to send members of educational, religious, or charitable organizations to conventions and other similar events which are directly related to the purposes of the educational, religious, or charitable organization are within the exemption requirements provided in Iowa Code section 422.45(3).

q. Organizations whose function is to promote by advertising the use of a particular product which can be purchased at retail, even though educating the public, do not qualify for the exemption '...; provided by Iowa Code section 422.45(3).

r. Sales of tangible personal property by civic and municipal art and science centers are of an educational value and the gross receipts therefrom are exempt from tax if the entire proceeds are ex­pended for educational, religious, or charitable purposes.

s. Organizations such as the Big Ten Conference, Big Eight Conference, and the Missouri Valley Conference are, themselves, educational institutions since they are made up of member schools which are educational institutions. Any other public body made up of educational institutions could be en­titled to the exemptions found in Iowa Code sections 422.45(5) and 422.45(8).

lAC 11/20/96, 11/5/97 Revenue and Finance[701] Ch 17, p.19

701-17 .26( 422,423) Bedding for agricultural livestock or fowl. See subrules 17 .9(1) and 17 .9(2) and paragraph 17 .9(3) "a,. for definitions applicable to this rule. Between July 1, 1985, and June 30, 1992, inclusive, only the sale of woodchips or sawdust used in the production of agricultural livestock or fowl was exempt from tax. The sale of other materials used as bedding in the production of agricul­turallivestock or fowl was not exempt from tax. On and after July 1, 1992, the gross receipts from the sale of not only woodchips or sawdust but also of hay, straw, paper or any other materials used for bed­ding in the production of agricultural livestock or fowl is exempt from tax.

This rule is intended to implement Iowa Code section 422.45(30).

701-17.27(422,423) Statewide notification center service exemption. On and after January 1, 1995, taxable services rendered, furnished or performed by a statewide notification center established under Iowa Code section 480.3 which provides notice to operators of underground facilities who exca­vate in the area of these facilities are exempt from tax. This exemption is also applicable to taxable services rendered, furnished, or performed by any vendor selected by the board of directors of the state­wide notification center to provide notification services.

This rule is intended to implement Iowa Code section 422.45 as amended by 1995 Iowa Acts, House File 550.

701-17 .28( 422,423) State fair and fair societies. For periods beginning on or after July 1, 1996, the gross receipts from sales or services rendered, furnished, or performed by the state fair organized under Iowa Code chapter 173 or a county, district or fair society organized under Iowa Code chapter 174 are exempt from sales tax. This exemption does not apply to individuals, entities, or others that sell or provide services at the state, county, district fair, or fair societies organized under Iowa Code chapters 173 and 174. See 701-subrule 16.26(2) for examples of this rule's application.

This rule is intended to implement Iowa Code section 422.45 as amended by 1996 Iowa Acts, chap­ter 1124.

701-17.29(422,423) Reciprocal shipment of wines. A winery licensed or permitted pursuant to laws regulating alcoholic beverages in a state which affords this state an equal reciprocal shipping priv­ilege may ship into this state by private common carrier, to a person 21 years or age or older, not more than 18liters of wine per month, for consumption or use by such person. Such wine shall not be resold. Shipment of wine pursuant to this rule is not subject to sales tax under Iowa Code section 422.43 or use tax under Iowa Code section 423.2.

"Equal reciprocal shipping privilege" means allowing wineries located in this state to ship wine into another state, not for resale, but for consumption or use by a person 21 years of age or older.

This rule is intended to implement Iowa Code section 123.187 as enacted by 1996 Iowa Acts, chap­ter 1101.

Ch 17, p.20 Revenue and Finance[701] IAC8/26/98

[Filed 12/12174] (Filed 11/5/76, Notice 9/22/76-published 12/1/76, effective 1/15177] [Filed 9/2/77, Notice 6/15177-published 9/21/77, effective 10/26/77] [Filed 4/28/78, Notice 3/22/78-published 5/17/78, effective 7/1178]

[Filed emergency 4/28178-published 5/17/78, effective 4/28178] (Filed 5/26/78, Notice 3/22178-published 6/14/78, effective 7/19178*] [Filed 1/5/79, Notice 11/29178-published 1/24/79, effective 2/28/79] (FiJed 2/16179, Notice 1/10179-published 317179, effective 4/11179] [FiJed 3/15/79, Notice 217/79-published 4/4/79, effective 5/9179] [Filed emergency 6/11/79-published 6/27/79, effective 7/1179]

(Filed 1/18/80, Notice 12/12179-published 2/6/80, effective 3/12/80] [Filed emergency 7/17/80--published 8/6/80, effective 7/17/80]

[FiJed 12/5/80, Notice 10/29/80--published 12/24/80, effective 1/28/81) [Filed 2/10/83, Notice 1/5/83-published 3/2/83, effective 4/6/83]

[Filed 3/23/84, Notice 2/15/84-published 4/11/84, effective 5/16/84] [Filed 8/23/85, Notice 7/17/85-published 9/11/85, effective 10/16/85]

[Filed 1017/85, Notice 8/14/85-published 10/23/85, effective 11/27/85] (Filed 12/2/85, Notice 7/17/85-published 12/18/85, effective 1/22/86]

[Filed 3/21/86, Notice 9/11/85-published 4/9/86, effective 5/14/86] (Filed 8/22/86, Notice 7/16/86-published 9/10/86, effective 10/15/86]

(Filed emergency 11/14/86-published 12/17/86, effective 11/14/86] [Filed 12/29/86, Notice 11/19/86-published 1/14/87, effective 2/18/87]

[Filed 11/12/87, Notice 10/7/87-published 1212/87, effective 1/6/88] [Filed 2/5/88, Notice 10/21/87-published 2/24/88, effective 3/30/88] [Filed 10/14/88, Notice 9/7/88-published 11/2/88, effective 1217/88]

(Filed 11/23/88, Notice 9/21/88-published 12/14/88, effective 1/18/89] (Filed 11/22/89, Notice 10/18/89-published 12/13/89, effective 1/17/90]0 (Filed 8/30/90, Notice 7/25/90--published 9/19/90, effective 10/24/90]0 [Filed 10/12/90, Notice 9/5/90--published 10/31/90, effective 12/5/90]

[Filed emergency 3/15/91-published 4/3/91, effective 3/15/91] [Filed 3/15/91, Notice 2/6/91-published 4/3/91, effective 5/8/91] [Filed 5/10/91, Notice 4/3/91-published 5/29/91, effective 7/3/91]

[Filed 8/16/91, Notice 7/10/91-published 9/4/91, effective 10/9/91] [Filed 3/26/92, Notice 2/19/92-published 4/15/92, effective 5/20/92]

[Filed 11/6/92, Notice 9/30/92-published 11/25/92, effective 12/30/92] [Filed 7/1/93, Notice 5/26/93-published 7/21/93, effective 8/25/93]

[Filed 9/24/93, Notice 8/18/93-published 10/13/93, effective 11/17/93] [Filed 10/22/93, Notice 9/15/93-published 11/10/93, effective 12/15/93] [Filed 10/6/95, Notice 8/30/95-published 10/25/95, effective 11/29/95]0

[Filed 2/9/96, Notice 1/3/96-published 2/28/96, effective 4/3/96] [Filed 10/31/96, Notice 9/25/96-published 11/20/96, effective 12/25/96] (Filed 10/17/97, Notice 9/10/97-published 11/5/97, effective 12/10/97]

[Filed 4/17/98, Notice 12/3/97-published 5/6/98, effective 6/10/98] [Filed 8/5/98, Notice 7/1/98-published 8/26/98, effective 9/30/98]

•Effective date of 17.3 •c • delayed by lhc: Administrative Rules Review Commhtcc: at ils July 11, 1978, mc:c:ting under the provisions of the: Sixty-seventh General Assembly, S.F. 244, section 19. Sec: amendment published Jnn9. ¢1WoARCs

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lAC 11/28/90, 11/5/97 Revenue and Finance[701] Ch 52, p.17

c. Computation of the minimum tax credit attributable to a member leaving an affiliated group filing a consolidated Iowa corporation income tax return. The amount of minimum tax credit available for carryforward attributable to a member of a consolidated Iowa income tax return shall be computed as follows: The consolidated minimum tax credit available for carryforward from each tax year is mul­ti plied by a fraction, the numerator of which is the separate member's tax preferences and adjustments for the tax year and the denominator of which is the total tax preferences and adjustments of all mem­bers of the consolidated Iowa income tax return for the tax year.

d. Computation of the amount of minimum tax credit which may be used by a new member of a consolidated Iowa corporation income tax return. The amount of minimum tax credit carryforward which may be used by a new member of a consolidated Iowa income tax return is limited to the separate member's contribution to the amount by which the regular income tax less credits set forth in Iowa Code section 422.33 exceeds the tentative minimum tax.

The separate member's contribution to the amount by which the regular income tax less nonrefund­able credits exceeds the tentative minimum tax shall be computed as follows:

A [13 xC+D] xF

E

Separate member's contribution to the amount by which regular income tax less credits set forth in section 422.33 exceeds the tentative minimum tax.

A = Separate corporation gross sales within Iowa after elimination of all intercompany transactions. B = Consolidated gross sales within and without Iowa after elimination of all intercompany transac­tions. C = Iowa consolidated income subject to apportionment. D = Separate corporation income allocable to Iowa. E = Iowa consolidated income subject to tax. F = The amount by which the regular income tax less credits set forth in Iowa Code section 422.33 exceeds the tentative minimum tax.

e. Minimum tax credit after merger. When two or more corporations merge or consolidate into one corporation, the minimum tax credit of the merged or consolidated corporations is not available for use by the survivor of the merger or consolidation.

This rule is intended to implement Iowa Code section 422.33.

701-52.6(422) Motor fuel credit. 52.6(1) For tax years beginning on or after January 1, 1975, but before July 1, 1986. A corpora­

tion may elect to receive an income tax credit in lieu of the motor fuel tax refund provided by Iowa Code chapter 452A. A corporation which holds a motor fuel refund permit under Iowa Code section 452A 18 must cancel its permit before it becomes eligible to take a motor fuel credit on the corporate income tax return. The permit must be canceled within 30 days after the first day of the corporation's tax year. Once an election is made, it will continue for subsequent tax years unless a new motor fuel tax refund permit is obtained.

The amount of income tax credit shall be the amount oflowa motor fuel tax paid on qualifying fuel purchases as determined by Iowa Code chapter 452A and section 422.110 less any state sales tax de­ductible under Iowa Code subsection 422.52( 4). The credit shall be deducted on the tax return filed for the year in which the motor fuel tax was paid. If the motor fuel credit results in an overpayment of income tax, the overpayment may be refunded or credited to income tax due in subsequent years.

Ch 52, p.18 Revenue and Finance[701] lAC 8/26/98

The motor fuel credit option is available on corporate income tax returns filed for tax years begin­ning on or after January 1, 1975.

Effective for tax returns which are timely filed after January 1, 1980, members of partnerships or S corporations may claim a credit for their respective share of the motor vehicle fuel tax paid by the part­nership or S corporation. The credit is to be shared in the same ratio as the person's pro-rata share of the earnings from the partnership or S corporation. In order to be eligible for the tax credit, the partnership or S corporation must not hold a valid motor vehicle fuel refund permit during the tax year or the permit must have been canceled within 30 days after the beginning of the tax year. A schedule must be at­tached to the individual's return showing the distribution of gallons and the amount of credit claimed by each partner or shareholder.

The corporation or partnership must attach to its return a schedule showing the allocation to each shareholder or partner of gallons purchased.

52.6(2) For tax years beginning on or after July 1, 1986. A corporation may elect to receive an income tax credit in lieu of the motor fuel tax refund provided by Iowa Code chapter 452A. A corpora­tion which holds a motor fuel refund permit when it makes this election must cancel the permit within 30 days after the first day of the tax year. However, if the refund permit is not canceled within this period, the permit becomes invalid at the time the election to receive an income tax credit is made. The election will continue for subsequent tax years unless a new motor fuel tax refund permit is obtained.

The amount of the income tax credit must be the amount of Iowa motor fuel tax paid on qualifying fuel purchases as determined by Iowa Code chapter 452A and Iowa Code section 422.110 less any state sales tax deductible under Iowa Code subsection 422.52( 4). The credit must be claimed on the tax return covering the tax year in which the motor fuel tax was paid. If the motor fuel credit results in an overpayment of income tax, the overpayment may be refunded or may be credited to income tax due in the subsequent tax year.

Shareholders of S corporations may claim an income tax credit on their individual income tax re­turns for their respective shares of the motor vehicle fuel taxes paid by the corporations. The credit for a shareholder is that person's pro-rata share of the fuel tax paid by the corporation. A schedule must be attached to the individual's return showing the distribution of gallons and the amount of credit claimed by each shareholder or partner.

The corporation must attach to its return a schedule showing the allocation to each shareholder of the motor fuel purchased by the corporation.

This rule is intended to implement Iowa Code section 422.33.

701-52.7(422) Research activities credit. Effective for tax years beginning on or after January 1, 1985, taxpayers are allowed a tax credit equal to 6.5 percent of the state's apportioned share of qualify­ing expenditures for increasing research activities. For purposes of this credit, "qualifying expendi­tures" means the qualifying expenditures for increasing research activities as defined for purposes of the federal credit for increasing research activities computed under Section 41 of the Internal Revenue Code. For tax years beginning on or after January 1, 1991, "qualifying expenditures" means the quali­fying expenditures for increasing research activities as defined for purposes of the federal credit for increasing research activities computed under Section 41 of the Internal Revenue Code as in effect on January 1, 1998. The Iowa research activities credit is made permanent for tax years beginning on or after January 1, 1991, even though there may no longer be a research activities credit for federal in­come tax purposes. The "state's apportioned share of qualifying expenditures for increasing research activities" must be the ratio of the qualified expenditures in Iowa to total qualified expenditures times total qualifying expenditures for increasing research activities.

lAC 8/26/98 Revenue and Finance(701] Ch 52, p.19

52.7(1) Qualified expenditures in Iowa are: a. Wages for qualified research services performed in Iowa. b. Cost of supplies used in conducting qualified research in Iowa. c. Rental or lease cost of personal property used in Iowa in conducting qualified research. Where

personal property is used both within and without Iowa in conducting qualified research, the rental or lease cost must be prorated between Iowa and non-Iowa use by the ratio of days used in Iowa to total days used both within and without Iowa.

d. Sixty-five percent of contract expenses paid by a corporation to a qualified organization for basic research performed in Iowa.

52.7(2) Total qualified expenditures are: a. Wages paid for qualified research services performed everywhere. b. Cost of supplies used in conducting qualified research everywhere. c. Rental or lease cost of personal property used in conducting qualified research everywhere. d. Sixty-five percent of contract expenses paid by a corporation to a qualified organization for

basic research performed everywhere. Qualifying expenditures for increasing research activities is the smallest of the amount by which the

qualified research expenses for the taxable year exceed the base period research expenses or 50 percent of the qualified research expenses for the taxable year.

A shareholder in an S corporation may claim the pro-rata share of the Iowa credit for increasing research expenditures on the shareholder's individual income tax return. The S corporation must pro­vide each shareholder with a schedule showing the computation of the corporation's Iowa credit for increasing research expenditures and the shareholder's pro-rata share. The shareholder's pro-rata share of the Iowa credit for increasing research activities must be in the same ratio as the shareholder's pro-rata share in the earnings of the S corporation.

Any research credit in excess of the corporation's tax liability less the credits authorized in Iowa Code sections 422.33, 422.91 and 422.111 may be refunded to the taxpayer or credited to the estimated tax of the taxpayer for the following year.

This rule is intended to implement Iowa Code section 422.33 as amended by 1998 Iowa Acts, Sen­ate File 2357.

701-52.8(422) New jobs credit. A tax credit is available to a corporation which has entered into an agreement under Iowa Code chapter 260E and has increased employment by at least 10 percent.

52.8(1) Definitions. a. The term "new jobs" means those jobs directly resulting from a project covered by an agree­

ment authorized by Iowa Code chapter 260E (Iowa Industrial New Jobs Training Act) but does not include jobs of recalled workers or replacement jobs or other jobs that formerly existed in the industry in the state.

b. The term "jobs directly related to new jobs" means those jobs which directly support the new jobs but does not include in-state employees transferred to a position which would be considered to be a job directly related to new jobs unless the transferred employee's vacant position is filled by a new employee.

EXAMPLE A. A taxpayer who has entered into a chapter 260E agreement to train new employees for a new product line transfers an in-state employee to be supervisor of the new product line but does not fill the transferred employee's position. The new supervisor's position would not be considered a job directly related to new jobs even though it directly supports the new jobs because the transferred em­ployee's old position was not refilled.

Ch 52, p.20 Revenue and Finance[701] lAC 11/28/90, 11/5/97

EXAMPLE B. A taxpayer who has entered into a chapter 260E agreement to train new employees for a new product line transfers an in-state employee to be supervisor of the new product line and fills the transferred employee's position with a new employee. The new supervisor's position would be con­sidered a job directly related to new jobs because it directly supports the new jobs and the transferred employee's old position was filled by a new employee.

The burden of proof that a job is directly related to new jobs is on the taxpayer. c. The term "taxable wages" means those wages upon which an employer is required to contrib­

ute to the state unemployment fund as defined in Iowa Code subsection 96.19(37) for the year in which the taxpayer elects to take the new jobs tax credit. For fiscal-year taxpayers, "taxable wages" shall not be greater than the maximum wage upon which an employer is required to contribute to the state unem­ployment fund for the calendar year in which the taxpayer's fiscal year begins.

d. The term "agreement" means an agreement entered into under Iowa Code chapter 260E after July 1, 1985, an amendment to that agreement, or an amendment to an agreement entered into before July 1, 1985, if the amendment sets forth the base employment level as of the date of the amendment. The term "agreement" also includes a preliminary agreement entered into under Iowa Code chapter 260E provided the preliminary agreement contains all the elements of a contract and includes the nec­essary elements and commitment relating to training programs and new jobs.

e. The term "base employment level" means the number of full-time jobs an industry employs at a plant site which is covered by an agreement under chapter 260E on the date of the agreement.

f. The term "project" means a training arrangement which is the subject of an agreement entered into under Iowa Code chapter 260E.

g. The term "industry" means a business engaged in interstate or intrastate commerce for the purpose of manufacturing, processing, or assembling products, conducting research and development, or providing services in interstate commerce, but excludes retail, health or professional services. In­dustry does not include a business which closes or substantially reduces its operations in one area of the state and relocates substantially the same operation in another area of the state. Industry is a business engaged in the above listed activities rather than the generic definition encompassing all businesses in the state engaged in the same activities. For example, in the meat-packing business, an industry is con­sidered to be a single corporate entity or operating division, rather than the entire meat-packing busi­ness in the state.

h. The term "new employees" means the same as new jobs or jobs directly related to new jobs. i. The term "full-time job" means any of the following: (1) An employment position requiring an average work week of 35 or more hours; (2) An employment position for which compensation is paid on a salaried full-time basis without

regard to hours worked; or (3) An aggregation of any number of part-time or job-sharing employment positions which equal

one full-time employment position. For purposes of this subrule each part-time or job-sharing employ­ment position shall be categorized with regard to the average number of hours worked each week as one-quarter, half, three-quarters, or full-time position, as set forth in the following table:

Average Number of Weekly Hours More than 0 but less than 15 15 or more but less than 25 25 or more but less than 35 35 or more

Category 1f4 'h %

1 (full-time)

lAC 8/26/98 Revenue and Finance[701]

01\voARCs

[Filed 2/10/84, Notice 1/4/84-published 2/29/84, effective 4/5/84]¢ [Filed 7/27/84, Notice 6/20/84-published 8/15/84, effective 9/19/84]

(Filed 10/19/84, Notice 9/12/84-published 11/7/84, effective 12/12/84] (Filed 2/22/85, Notice 1/16/85-published 3/13/85, effective 4/17/85]

[Filed 3/8/85, Notice 1/30/85-published 3/27/85, effective 5/1/85] [Filed 8/23/85, Notice 7/17/85-published 9/11/85, effective 10/16/85]¢ [Filed 9/6/85, Notice 7/31/85-published 9/25/85, effective 10/30/85]

[Filed 12/2/85, Notice 10/23/85-published 12/18/85, effective 1/22/86] [Filed 6/27/86, Notice 517/86-published 7/16/86, effective 8/20/86]

[Filed 8/22/86, Notice 7/16/86-published 9/10/86, effective 10/15/86] [Filed 9/5/86, Notice 7/30/86-published 9/24/86, effective 10/29/86]¢ [Filed emergency 11/14/86-published 12/17/86, effective 11/14/86]

[Filed 9/18/87, Notice 8/12/87-published 1017/87, effective 11/11/87] [Filed 10/16/87, Notice 9/9/87-published 11/4/87, effective 12/9/87] (Filed 2/5/88, Notice 12/30/87-published 2/24/88, effective 3/30/88]

[Filed 4/13/88, Notice 3/9/88-published 5/4/88, effective 6/8/88] [Filed 8/19/88, Notice 7/13/88-published 917/88, effective 10/12/88]¢

[Filed 9/29/89, Notice 8/23/89-published 10/18/89, effective 11/22/89] (Filed 10/27/89, Notice 9/20/89-published 11/15/89, effective 12/20/89] (Filed 11/22/89, Notice 10/18/89-published 12/13/89, effective 1/17/90]

[Filed 1/19/90, Notice 12/13/89-published 217/90, effective 3/14/90] [Filed 8/2/90, Notice 6/27/90-published 8/22/90, effective 9/26/90]

[Filed 9/13/90, Notice 8/8/90-published 10/3/90, effective 1117 /90]¢ [Filed 11/9/90, Notice 10/3/90-published 11/28/90, effective 1/2/91] [Filed 1/4/91, Notice 11/28/90-published 1/23/91, effective 2/27/91] [Filed 1/17/91, Notice 12/12/90-published 2/6/91, effective 3/13/91] [Filed 9/13/91, Notice 817/91-published 10/2/91, effective 11/6/91] [Filed 1117/91, Notice 10/2/91-published 11/27/91, effective 1/1/92]

[Filed 12/6/91, Notice 10/30/91-published 12/25/91, effective 1/29/92] [Filed 10/23/92, Notice 9/16/92-published 11/11/92, effective 12/16/92] [Filed 11/6/92, Notice 9/30/92-published 11/25/92, effective 12/30/92] (Filed 11/19/93, Notice 10/13/93-published 12/8/93, effective 1/12/94] [Filed 9/23/94, Notice 8/17/94-published 10/12/94, effective 11/16/94]

(Filed 1/12/95, Notice 1217/94-published 2/1/95, effective 3/8/95] [Filed 2/24/95, Notice 1/4/95-published 3/15/95, effective 4/19/95]

[Filed 10/6/95, Notice 8/30/95-published 10/25/95, effective 11/29/95] [Filed 1/12/96, Notice 12/6/95-published 1/31/96, effective 3/6/96]

[Filed 2/9/96, Notice 1/3/96-published 2/28/96, effective 4/3/96] [Filed 3/22/96, Notice 2/14/96-published 4/10/96, effective 5/15/96]

[Filed 9/20/96, Notice 8/14/96-published 10/9/96, effective 11/13/96] [Filed 11/15/96, Notice 10/9/96-published 12/4/96, effective 1/8/97]

[Filed 10/17/97, Notice 9/10/97-published 11/5/97, effective 12/10/97] [Filed 2/20/98, Notice 1/14/98-published 3/11/98, effective 4/15/98]

[Filed 8/5/98, Notice 7/1/98-published 8/26/98, effective 9/30/98]

Ch52, p.29

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lAC 12/20/95, 8/26/98 Revenue and Finance[701]

CHAPTER 53 DETERMINATION OF NET INCOME

(Prior 10 12/17186, Revenue Deparament(7301J

Ch 53, p.1

701-53.1( 422) Computation of net income for corporations. Net income for state purposes shal. mean federal taxable income, before deduction for net operating losses, as properly computed unde1 the Internal "-venue Code, and shall include the adjustments in 53.2(422) to 53.13(422) and 53.17(422) t' -.20(422). The remaining provisions of this rule and 53.14(422) to 53.16(422) shall also be appJi .. Jie in determining net income.

In the cas\. · :fa corporation which is a member of an affiliated group of corporations filing a consoli­dated income tax return for the taxable year for federal income tax purposes, but files a separate return

\,.,/for state purposes, taxable income as properly computed for federal purposes is determined as if the corporation had filed a separate return for federal income tax purposes for the taxable year and each preceding taxable year for which it was a member of an affiliated group. For purposes of this para­graph, the taxpayer's separate taxable income shall be determined as if the election provided by Sec­tion 243(b )(2) of the Internal Revenue Code had been in effect for all those years.

When a federal short period return is filed and the federal taxable income is required to be adjusted to an annual basis, the Iowa taxable income shall also be adjusted to an annual basis. The tax liability for a short period is computed by multiplying the taxable income for the short period by 12 and dividing the result by the number of months in the short period. The tax is determined on the resulting total as if it were the taxable income, and the tax computed is divided by 12 and multiplied by the number of months in the short period. This adjustment shall apply only to income attributable to business carried on within the state of Iowa.

'..! This rule is intended to implement Iowa Code section 422.35.

701-53.2(422) Net operating loss carry backs and carryovers. In years beginning after December 31, 1954, net operating losses shall be allowed or allowable for Iowa corporation income tax purposes to the same extent they are allowed or allowable for federal corporation income tax purposes for the same period, provided the following adjustments are made:

53.2(1) Additions to income. a. Refunds of federal income taxes due to net operating loss and investment credit carry backs or

carryovers shall be reflected in the following manner: (1) Accrual basis taxpayers shall accrue refunds of federal income taxes to the year in which the

net operating loss occurs. (See Revenue Ruling 69-372 for similar federal treatment of state income tax.)

~ (2) Cash basis taxpayers shall reflect refunds of federal income taxes in the return for the year in which the refunds are received.

b. Iowa income tax deducted on the federal return for the loss year shall be reflected as an addi­tion to income in the year of the loss.

c. Interest and dividends received in the year of the loss on federally tax-exempt securities shall be reflected as additions to income in the year of the loss.

53.2(2) Reductions of income. a. Federal income tax paid or accrued during the year of the net operating loss shall be reflected to

the extent allowed by law as an additional deduction in the year of the loss. b. Iowa income tax refunds reported as income for federal return purposes in the loss year shall be

reflected as reductions of income in the year of the loss. c. Interest and dividends received from federal securities during the loss year shall be reflected in

'-..J the year of the loss as a reduction of income.

Ch 53, p.2 Revenue and Finance(701] IAC8/26/98

53.2(3) If a corporation does business both within and without Iowa, it shall make adjustments re­flecting the apportionment and allocation of its operating loss on the basis of business done within and without the state of Iowa after completing the provisions of subrules 53.2(1) and 53.2(2).

a. After making the adjustments to federal taxable income as provided in 53.2(1) and 53.2(2), the total net allocable income or loss shall be added to or deducted from, as the case may be, the net federal income or loss as adjusted for Iowa tax purposes. The resulting income or loss so determined shall be subject to apportionment as provided in rules 701-54.5(422), 54.6(422) and 54.7(422). The appor­tioned income or loss shall be added or deducted, as the case may be, to the amount of net allocable income or loss properly attributable to Iowa. This amount is the taxable income or net operating loss attributable to Iowa for that year.

b. The net operating loss attributable to Iowa, as determined in rule 53.2( 422), shall be subject to · a 3-year carryback and a 15-year carryover provision. This loss shall be carried back or over to the '--" applicable year as a reduction or part of a reduction of the net income attributable to Iowa for that year. However, an Iowa net operating loss shall not be carried back to a year in which the taxpayer was not doing business in Iowa. If the election under Section 172(b )(3) of the Internal Revenue Code is made, the Iowa net operating loss shall be carried forward 15 taxable years. A copy of the federal election made under Section 172(b )(3) of the Internal Revenue Code must be attached to the Iowa corporation income tax return filed with the department.

c. For tax years beginning after August 5, 1997, a net operating loss attributable to Iowa, as deter­mined in rule 701-53.2(422), incurred in a presidentially declared disaster area by a corporation en­gaged in a small business or in the trade or business of farming must be carried back 3 taxable years and carried forward 20 taxable years. All other net operating losses attributable to Iowa must be carried back 2 taxable years and carried forward 20 taxable years. This loss shall be carried back or over to the applicable year as a reduction or part of a reduction of the net income attributable to Iowa for that year. ~ However, an Iowa net operating loss shall not be carried back to a year in which the taxpayer was not doing business in Iowa. If the election under Section 172(b )(3) of the Internal Revenue Code is made, the Iowa net operating loss shall be carried forward 20 taxable years. A copy of the federal election made under Section 172(b )(3) of the Internal Revenue Code must be attached to the Iowa corporation income tax return filed with the department.

53.2( 4) No part of a net operating loss for a year which the corporation was not subject to the im­position oflowa corporation income tax shall be included in the Iowa net operating loss deduction ap­plicable to any year prior to or subsequent to the year of the loss. To be deductible, a net operating loss must be sustained from that portion of the corporation's trade or business carried on in Iowa.

53.2(5) No part of a net operating loss may be carried back or carried forward if the carryback or carryforward would be disallowed for federal income tax purposes under Sections 172(b)(l)(E) and 172(h) of the Internal Revenue Code. This provision is effective for tax years beginning on or after \ .

1 January 1, 1989. ._..

53.2(6) The carryover of Iowa net operating losses after reorganizations or mergers is limited to the same extent as the carryover of a net operating loss is limited under the provisions of Sections 381 through 386 of the Internal Revenue Code and regulations thereunder or any other section of the Inter­nal Revenue Code or regulations thereunder. Where the taxpayer files as a part of a consolidated in­come tax return for federal income tax purposes, but a separate return for Iowa income tax purposes, the limitation on an Iowa net operating loss carryover must be determined as though a separate income tax return was filed for federal income tax purposes.

This rule is intended to implement Iowa Code section 422.35 as amended by 1998 Iowa Acts, Sen­ate File 2357.

IAC8/26/98 Revenue and Finance£701] Ch 53, p.19

~ 701-53.20( 422) Employer social security credit for tips. Employers in the food and beverage in­dustry are allowed a credit under Section 45B of the Internal Revenue Code for a portion of the social security taxes paid or incurred after 1993 on employee tips. The credit is equal to the employer's FICA obligation attributable to tips received which exceed tips treated as wages for purposes of satisfying minimum wage standards of the Fair Labor Standards Act. The credit is allowed only for tips received by an employee in the course of employment from customers on the premises of a business for which the tipping of employees serving food or beverages is customary. To the extent that an employer takes the credit for a portion of the social security taxes paid or incurred, the employer's deduction for the social security tax is reduced accordingly. For Iowa income tax purposes, the full deduction for the social security tax paid or incurred is allowed for tax years beginning on or after January 1, 1994. No \Ocial security tax credit is allowed on the Iowa corporation income tax return.

'-...! This rule is intended to implement Iowa Code section 422.35 as amended by 1995 Iowa Acts, chap­ter 152.

701-53.21(422) Deduction of gifts, grants, or donations. For tax years ending on or after July 1, 1998, to the extent that any gift, grant, or donation to the endowment fund of the Iowa educational sav­ings plan trust made on or after that date has not been deducted in computing federal taxable income, the amount may be deducted for Iowa income tax purposes.

This rule is intended to implement Iowa Code section 422.35 as amended by 1998 Iowa Acts, House File 2119.

01\voARCs

[Filed 12/12n4] [Filed emergency 1/6n6, Notice 12/1n5-published 1/26n6, effective 1/6n6]

[Filed 12/10n6, Notice 9/22/76-published 12/29n6, effective 2/2n7] [Filed 9/18n8, Notice 7/26n8-published 10/18n8, effective 11/22n8] [Filed 12nn9, Notice 10/31n9-published 12126n9, effective 1/30/80]

[Filed emergency 7/17 /SO-published 8/6/80, effective 7/17 /80] [Filed 12/5/80, Notice 10/29/80-publisbed 12/24/80, effective 1/28/81] [Filed 11/20/81, Notice 10/14/81-published 12/9/81, effective 1/13/82]

[Filed 10/22/82, Notice 9/15/82-published 11/10/82, effective 12/15/82] [Filed emergency 1/19/83-published 2/16/83, effective 1/19/83] [Filed emergency 6/3/83-published 6/22/83, effective 6/3/83]

[Filed 2/10/84, Notice 1/4/84-published 2/29/84, effective 4/5/84] [Filed 3/23/84, Notice 2/15/84-published 4/11/84, effective 5/16/84] [Filed 7/27/84, Notice 6/20/84-published 8/15/84, effective 9/19/84] [Filed 8/22/86, Notice 7/16/86-published 9/10/86, effective 10/15/86] [Filed 9/5/86, Notice 7/30/86-published 9/24/86, effective 10/29/86]0 [Filed emergency 11/14/86-published 12/17/86, effective 11/14/86] . [Filed 10/16/87, Notice 9/9/87-published 11/4/87, effective 12/9/87] [Filed 1n/88, Notice 12/2/87-published 1/27/88, effective 3/2/88]

[Filed 2/5/88, Notice 12/30/87-published 2/24/88, effective 3/30/88] [Filed 8/16/89, Notice 7/12/89-published 9/6/89, effective 10/11/89]

[Filed 9/29/89, Notice 8/23/89-published 10/18/89, effective 11/22/89] [Filed 10/27/89, Notice 9/20/89-published 11/15/89, effective 12/20/89]

[Filed 8/3/90, Notice 6/27 /90-published 8/22/90, effective 9/26/90] (Filed 9/13/90, Notice 8/8/90-published 10/3/90, effective 11n/90]

[Filed 1/17/91, Notice 12/12/90-published 2/6/91, effective 3/13/91] [Filed nn/91, Notice 10/2/91-published 11/27/91, effective 1/1/92]

Ch 53, p.20 Revenue and Finance(701]

[Filed 1/17/92, Notice 12/11/91-published 2/5/92, effective 3/11/92] [Filed 712/92, Notice 5/27/92-published 7122/92, effective 8/26/92] [Filed 9/11/92, Notice 8/5/92-published 9/30/92, effective 11/4/92]

IAC8/26/98

[Filed 9/23/92, Notice 8/19/92-published 10/14/92, effective 11/18/92] [Filed 4/9/93, Notice 3/3/93-published 4/28/93, effective 6/2/93]

(Filed 9/23/94, Notice 8/17/94-published 10/12/94, effective 11/16/94] [Filed 1/12/95, Notice 12n/94-published 2/1/95, effective 3/8/95]

[Filed 2/24/95, Notice 1/4/95-published 3/15/95, effective 4/19/95] (Filed 12/1/95, Notice 10/25/95-published 12/20/95, effective 1/24/96] [Filed 9/19/97, Notice 8/13/97-published 10/8/97, effective 11/12/97] [Filed 10/17/97, Notice 9/10/97-published 11/5/97, effective 12/10/97]

(Filed 5/1/98, Notice 3/25/98-published 5/20/98, effective 6/24/98] [Filed 8/5/98, Notice 7/1/98-published 8/26/98, effective 9/30/98]

'..,_;

"-"'

'.._,/

\.,I

v

lAC 12/17/86, 8/26/98

'--"' Revenue and Finance[701]

CHAPTER 55 ASSESSMENTS, REFUNDS, APPEALS

(Prior to 12/17/86, Revenue Deputmentf730JI

701-55.1(422) Notice of discrepancies.

Ch 55, p.1

55.1(1) Notice of adjustment. An employee of the department, designated by the director to ex­amine returns and make audits, who discovers discrepancies in returns or learns that the income of the taxpayer may not have been listed, in whole or in part, or that no return was filed when one was due, is authorized to notify the taxpayer of the discovery by ordinary mail. The notice shall not be termed an assessment, and it may inform the taxpayer of the amount due if the information discovered is correct.

55.1 (2) Right of taxpayer upon receipt of notice of adjustment. A taxpayer who has received notice "-"'or an adjustment in connection with a return may pay the additional amount stated to be due. If pay­

ment is made, and the taxpayer wishes to contest the matter, the taxpayer should then file claim for refund. However, payment will not be required until assessment has been made (although interest will continue to accrue if payment is not made). If no payment is made, the taxpayer may discuss with the employee who notified the taxpayer of the discrepancy, either in person or through correspondence, all matters of fact and law which the taxpayer considers relevant to the situation. Documents and records supporting the taxpayer's position may be required.

This rule is intended to implement Iowa Code section 422.25.

701-55.2(422) Notice of assessment. If after following the procedure outlined in 55.1(2) no agree­ment is reached, and the taxpayer does not pay the amount determined to be correct, a notice of assess­ment shall be sent to the taxpayer by mail. If the period in which the correct amount of tax can be deter-

\..lmined is nearly at an end, either a notice of assessment, without compliance with 55.1(2) and 55.1(3), or a jeopardy assessment may be issued. All notices of assessment shall contain the signature of the director.

This rule is intended to implement Iowa Code sections 422.25 and 422.28.

701-55.3(422) Refund of overpaid tax. The following are provisions for refunding or crediting to the taxpayer deposits or payments for tax in excess of amounts legally due.

55.3(1) A claim for refund of corporation income tax may be made on a form obtainable from the department. Claims for refund should not be mailed in the same envelope or attached to the return. In the case of a claim filed by an agent of the taxpayer, a power of attorney must accompany the claim.

55.3(2) A corporate taxpayer shall not offset a refund or overpayment of tax for one year as a prior payment of tax of a subsequent year on the return of a subsequent year without authorization in writing

~by the department. The department may, however, apply an overpayment, or a refund otherwise due the taxpayer, to any tax due or to become due from the taxpayer.

55.3(3) When an overpayment of estimated tax is indicated on the face of the return, the overpay­ment will ordinarily be refunded to the taxpayer by the department without the filing of a formal claim for refund. If a refund of the indicated overpayment is not received within a reasonable period of time, a claim for refund may be filed by the taxpayer on an official form obtainable from the Taxpayer Ser­vices Section, Iowa Department of Revenue and Finance, P.O. Box 10457, Des Moines, Iowa 50306.

If an overpayment of income tax is claimed as a credit against estimated tax for the succeeding tax­able year, such amount shall be considered as a payment of the income tax for the succeeding taxable year and no claim for credit or refund shall be allowed.

Ch 55, p.2 Revenue and Finance[701] lAC 10/2/91, 8/26/98

When a taxpayer elects to have an overpayment credited to estimated tax for the succeeding year, interest may be properly assessed on a deficiency of income tax for the year in which the overpayment arose. If a taxpayer elects to have all or part of an overpayment shown on the return applied to the estimated income tax for the succeeding taxable year or refunded, the election is binding to the taxpay­er.

An overpayment of tax may be used to offset any outstanding tax liability owed by the taxpayer, but once an elected amount is credited as a payment of estimated tax for the succeeding year, it loses its character as an overpayment for the year in which it arose and thereafter cannot offset any subsequent­ly determined tax liability.

55.3(4) Refunds-statute of limitations for tax years ending before January 1, 1979. The statute of limitations with respect to which refunds or credit may be claimed are: \

1 a. The later of .._.,.. (1) Five years after the due date of the payment upon which the refund or credit is claimed; or (2) One year after which such payment was actually made. b. Six months from the date of final disposition of any federal income tax controversy with re­

spect to the particular tax year. The taxpayer, however, must have notified the department of such con­troversy within the specified five-year period.

c. If the refund or credit arises from the carryback of a net operating loss or net capital loss from a tax year ending on or before December 31, 1978, and the action or the claim for refund or credit is received by the department after July 2, 1984, because July 1, 1984, falls on Sunday, the action, claim for refund or credit shall not be allowed.

55.3(5) Refunds-statute of limitations for tax years ending after January 1, 1979. The statute of limitations with respect to which refunds or credits may be claimed are:

a. The later of '--" (1) Three years after the due date of payment upon which refund or credit is claimed; or (2) One year after which such payment was actually made. b. Six months from the date of final disposition of any federal income tax matter with respect to

the particular tax year. The taxpayer, however, must have notified the department of the matter within six months after the specified three-year period. The term "matter'' includes, but is not limited to the execution of waivers and commencement of audits. The refund is limited to those matters between the taxpayer and the Internal Revenue Service which affect Iowa taxable income. Kelly-Springfield Tzre Co. v.lowa State Board of Tax Review, 414 N.W.2d 113 (Iowa 1987).

c. For federal audits finalized on or after July 1, 1991, the taxpayer must claim a refund or credit within six months of final disposition of any federal income tax matter with respect to the particular tax year regardless when the tax year ended. It is not necessary for the taxpayer to have previously notified the department within the period of limitations specified in 55.3(5) "a "(1) of a matter between the tax-\...! payer and the Internal Revenue Service in order to receive a refund or credit. The term "matter'' in­cludes, but is not limited to, the execution of waivers and commencement of audits. The refund or credit is limited to those matters between the taxpayer and the Internal Revenue Service which affect Iowa taxable income. Kelly-Springfield Tzre Co. v.lowa State Board ofTax Review, 414 N.W.2d 113 (Iowa 1987).

d. Three years after the due date of the return for the year in which a net operating loss or capital loss occurs, which if carried back results in a reduction of tax in a prior period and an overpayment results.

IAC8/26/98 Revenue and Finance[701] Ch 55, p.3

55.3(6) Refunds--special statute of limitations. Notwithstanding the above periods of limitation, a claim for credit or refund is considered timely if the claim is filed with the department on or before June 30, 1999, if the taxpayer's federal income tax was refunded due to a provision in the Taxpayer Relief Act of 1997, Public Law 105-34, which affected the corporation's federal taxable income and the claim is based on the change in federal taxable income caused by the provisions of Public Law 105-34.

This rule is intended to implement Iowa Code section 422.73 as amended by 1998 Iowa Acts, Sen­ate File 2357.

701-55.4(422) Abatement of tax. Iowa Code section 422.28 provides that a taxpayer may appeal to the director within 90 days, or 60 days for assessments issued on or after July 1, 1986, any portion of

'-Jax, penalties or interest assessed against the taxpayer. If a taxpayer fails to appeal the assessment with­in the statutory period, the assessment becomes fixed as a matter of law. Iowa Department of Revenue v. Ingwersen, Des Moines County District Court, Case No. 17623, February 22, 1973; Commonwealth v. Kettenacker, 335 S.W. 2d 339 (Ky.); Heasley v. Engen, 124 N.W. 2d 398 (N.D.). If, however, the statutory period for appeal has expired, the director may abate any portion of tax, penalties or interest assessed which the director determines is excessive in amount or erroneously or illegally assessed. However, for notices of assessment issued on or after January 1, 1995, see rule 701-7.31(421).

55.4(1) Assessments qualifying for abatement. To be subject to an abatement, an assessment must have been issued that exceeded the amount due as provided by the Iowa Code and the rules issued by the department interpreting the Code. If a taxpayer fails to appeal an assessment that is based upon the Iowa Code or the department's rules interpreting the Code within the statutory period, then the taxpay­er cannot request an abatement of the assessment, or a portion thereof, beyond the statutory time for

'-"ppeal. Examples of assessment where abatements may be requested include, but are not limited to, the fol-

lowing: 1. Inclusion of income not required to be reported by Iowa Code or department rule. 2. Estimated or jeopardy assessments. 3. Disallowance of a deduction. 4. Disallowance of a credit. 5. Interest erroneously assessed. 6. Disallowance of separate accounting or an alternative method of allocation or apportionment

where the taxpayer can prove by clear and cogent evidence that the statutory method of allocation and apportionment taxed income out of all reasonable proportion to the business activities within Iowa.

Abatement may not be requested where the taxpayer wishes to change an election made on a return lS filed.

'-..! 55.4(2) Procedures for requesting abatement. If it is determined that an assessment, or portion thereof, is excessive or has been erroneously or illegally assessed, the taxpayer shall make a written request to the director for abatement of that portion of the assessment that is excessive. All documents to verify the correct amount of tax liability must be attached to that written request. A request for abate­ment which is filed shall contain:

1. The taxpayer's name and address; 2. A statement on the type of proceeding, e.g., individual income tax, request for abatement; and 3. The following information: a. The nature of the tax, the taxable period or periods involved and the amount thereof that was

excessive or erroneously or illegally assessed;

Ch 55, p.4 Revenue and Finance[701] IAC8/26/98

b. Clear and concise statements of each and every error which the taxpayer alleges to have been committed by the director in the notice of the deficiency. Each assignment of error shall be separately numbered;

c. Clear and concise statements of all relevant facts upon which the taxpayer relies (documents verifying the correct amount of tax liability must be attached to this request);

d. Refer to any particular statute or statutes and any rule or rules involved; e. The signature of the taxpayer or that of the taxpayer's representative; f. Description of records or documents which were not available or were not presented to depart­

ment personnel prior to the filing of this request, if any; g. Any other matters deemed relevant and not covered in the above paragraphs. This rule is intended to implement Iowa Code section 422.28.

701-55.5(422) Protests. A taxpayer may appeal to the director at any time within 60 days from the date of the notice of the assessment of tax, additional tax, interest or penalties. For assessments issued on or after January 1, 1995, if a taxpayer failed to timely appeal a notice of assessment, the taxpayer may pay the entire assessment and file a refund claim within the period provided by law for filing such claims. In addition, a taxpayer may appeal to the director at any time within 60 days from the date of notice from the department denying changes in filing methods, denying refund claims, or denying por­tions of refund claims.

This rule is intended to implement Iowa Code sections 421.10, 421.60 and 422.28. [Filed 12112n41

[Filed 9/18n8, Notice 7!26n8-published 10/18n8, effective 11/22n8] (Filed emergency 3/2n9-published 3/2ln9, effective 3/2/79]

(Filed 12nn9, Notice 10/31n9-published 12!26n9, effective 1/30/80] (Filed emergency 7/17/80-published 8/6/80, effective 7/17/80]

[Filed 2/10/84, Notice 1/4/84---published 2/29/84, effective 4/5/84] [Filed 7/27/84, Notice 6/20/84---published 8/15/85, effective 9/19/84] [Filed 2/22/85, Notice 1/16/85-published 3/13/85, effective 4/17/85] [Filed 8/22/86, Notice 7/16/86--published 9/10/86, effective 10/15/86] [Filed 9/5/86, Notice 7/30/86-published 9/24/86, effective 10/29/86] [Filed emergency 11/14/86-published 12/17/86, effective 11/14/86] (Filed 4/13/88, Notice 3/9/88-published 5/4/88, effective 6/8/88]

[Filed 9/29/89, Notice 8!23/89-published 10/18/89, effective 11/22/89] [Filed 9/13/91, Notice 8n/91-published 10/2/91, effective 11/6/91]

[Filed 11/18/94, Notice 10/12/94---published 12n/94, effective 1/11/95] [Filed 8/5/98, Notice 7/1/98-published 8/26/98, effective 9/30/98]

\..I

IAC8/26/98 Revenue and Finance(701)

CHAPTER 59 DETERMINATION OF NET INCOME

[Prior to 12/17186. Revenue Dep::utment£73011

Ch59, p.1.

701-59.1(422) Computation of net income for financial institutions. "Net income" for state pur­poses shall mean federal taxable income, before deduction for net operating losses, as properly com­puted under the Internal Revenue Code, and shall include the adjustments in rules 59.2(422) to 59.13(422). The remaining provisions of this rule and rules 59.14(422) to 59.21(422) shall also be applicable in determining net income.

In the case of a financial institution which is a member of an affiliated group of corporations filing a consolidated income tax return for the taxable year for federal income tax purposes, but files a separate

~ return for state purposes, taxable income as properly computed for federal purposes is determined as if the financial institution had filed a separate return for federal income tax purposes for the taxable year and each preceding taxable year for which it was a member of an affiliated group. For purposes of this paragraph, the taxpayer's separate taxable income shall be determined as if the election provided by Section 243(b )(2) of the Internal Revenue Code had been in effect for all those years.

When a federal short period return is filed and the federal taxable income is required to be adjusted to an annual basis, the Iowa taxable income shall also be adjusted to an annual basis. The tax liability for a short period is computed by multiplying the taxable income for the short period by 12 and dividing the result by the number of months in the short period. The tax is determined on the resulting total as if it \\rere the taxable income, and the tax computed is divided by 12 and multiplied by the number of months in the short period. This adjustment shall apply only to income attributable to business carried on within the state of Iowa.

·~ This rule is intended to implement Iowa Code section 422.35.

701-59.2(422) Net operating loss carry backs and carryovers. Net operating losses shall be al­lowed or allowable for Iowa franchise tax purposes to the same extent they are allowed or allowable for federal corporation income tax purposes, provided the following adjustments are made:

59.2(1) Additions to income. a. Ref\Jnds of federal income taxes due to net operating loss, capital loss and investment credit or

other credit carrybacks shall not be added for tax years beginning on or after January 1, 1980. b. Iowa franchise tax deducted on the federal return for the loss year shall be reflected as an addi­

tion to income in the year of the loss. c. Interest and dividends received in the year of the loss on federally tax-exempt securities shall

be reflected as additions to income in the year of the loss. ~ 59.2(2) Reductions of income. Iowa franchise tax refunds reported as income for federal income

tax purposes in the loss year shall be reflected as reductions of income in the year of the loss. 59.2(3) If a financial institution does business both within and without Iowa, it shall make adjust­

ments reflecting the apportionment and allocation of its operating loss on the basis of business done within and without the state of Iowa after completing the provisions of subrules 59.2(1) and 59.2(2).

a. After making the adjustments to federal taxable income as provided in subrules 59.2(1) and 59 .2(2), the total net allocable income or loss shall be added to or deducted from, as the case may be, the net federal income or loss as adjusted for Iowa tax purposes. The resulting income or loss so deter­mined shall be subject to apportionment as provided in rules 701-59.25(422) to 701-59.29(422). The apportioned income or loss shall be added or deducted, as the case may be, to the amount of net allocable income or loss properly attributable to Iowa. This amount is the taxable income or net operat­ing loss attributable to Iowa for that year.

Ch 59, p.2 Revenue and Finance[701] IAC8/26/98

b. The net operating loss attributable to Iowa, as determined in rule 701-59.2( 422), shall be sub­ject to a 3-year carryback and a 15-year carryover provision. This loss shall be carried back or over to the applicable year as a reduction or part of a reduction of the net income attributable to Iowa for that year. However, an Iowa net operating loss shall not be carried back to a year in which the taxpayer was not doing business in Iowa. If the election under Section 172(b )(3) of the Internal Revenue Code is made, the Iowa net operating loss shall be carried forward 15 taxable years. A copy of the federal elec­tion made under Section 172(b )(3) of the Internal Revenue Code must be attached to the Iowa corpora­tion income tax return filed with the department.

c. For tax years beginning after August 5, 1997, a net operating loss attributable to Iowa, as deter-mined in rule 701-59.2(422), incurred in a presidentially declared disaster area by a corporation en-gaged in a small business or in the trade or business of farming must be carried back 3 taxable years and carried forward 20 taxable years. All other net operating losses attributable to Iowa must be carried V back 2 taxable years and carried forward 20 taxable years. This loss shall be carried back or over to the applicable year as a reduction or part of a reduction of the net income attributable to Iowa for that year. However, an Iowa net operating loss shall not be carried back to a year in which the taxpayer was not doing business in Iowa. If the election under Section 172(b )(3) of the Internal Revenue Code is made, the Iowa net operating loss shall be carried forward 20 taxable years. A copy of the federal election made under Section 172(b )(3) of the Internal Revenue Code must be attached to the Iowa franchise tax return filed with the department.

59.2(4) No part of a net loss for a year for which the financial institution was not subject to the imposition oflowa franchise tax shall be included in the Iowa net operating loss deduction applicable to any year prior to or subsequent to the year of the loss.

59.2(5) No part of a net operating loss may be carried back or carried forward if the carryback or carryforward would be disallowed for federal income tax purposes under Sections 172(b )(1 )(E) and ~ 172(h) of the Internal Revenue Code. This provision is effective for tax years beginning on or after January 1, 1989.

59.2(6) The carryover of Iowa net operating losses after reorganizations or mergers is limited to the same extent as the carryover of a net operating loss is limited under the provisions of Sections 381 through 386 of the Internal Revenue Code and regulations thereunder or any other section of the Inter­nal Revenue Code or regulations thereunder. Where the taxpayer files as a member of a consolidated income tax return for federal income tax purposes, but is required to file a separate franchise tax return, the limitation on an Iowa net operating loss carryover must be determined as though a separate income tax return was filed for federal income tax purposes.

This rule is intended to implement Iowa Code sections 422.35 as amended by 1998 Iowa Acts, Sen­ate File 2357, 422.61, and 422.63.

701-59.3(422) Capital loss carryback. Capital losses shall be allowed or allowable for Iowa fran- -....._; chise tax purposes to the same extent they are allowed or allowable for federal corporation income tax purposes. Capital loss carry backs shall be treated as an adjustment to federal taxable income to arrive at net income. For capital losses occurring in tax years beginning on or after January 1, 1980, refunds of federal corporation income taxes shall not be an adjustment in computing income subject to the fran-chise tax.

This rule is intended to implement Iowa Code sections 422.35 and 422.61.

lAC 10/2/91, 8/26/98 Revenue and Finance[701] Ch 59, p.2a

~

701-59.4(422) Net operating and capital loss carrybacks and carryovers. If the taxpayer has both a net operating loss and a capital loss carryback to a prior tax year, the capital loss shall be carried back first and then the net operating loss offset against any remaining income.

This rule is intended to implement Iowa Code sections 422.35 and 422.61.

701-59.5(422) Interest and dividends from federal securities. For franchise tax purposes, divi­dends received from corporations owned or sponsored by the federal government, or i~terest derived from obligations of the United States and its possessions, agencies and instrumentalities become a part of the taxable income. Examples of these types of obligations are bonds issued by the governments of Puerto Rico, Washington D.C.,Guam and the Virgin: Islands. Notwithstanding the above, only interest

~,. leceived after July 1, 1991, from bonds purchased after January 1,1991, issued by the governments of ....,.Puerto Rico, Guam and the Virgin Islands is subject to tax.

Gains or losses from the sale or other disposition of any bonds shall be taxable for state franchise tax purposes.

Interest received on federal tax refunds is taxable for Iowa franchise tax purposes. This rule is intended to implement Iowa Code section 422.61.

701-59.6(422) Interest and dividends from foreign securities and securities of states and other political subdivisions. Interest and dividends from foreign securities and securities of states and their political subdivisions including Iowa shall be included in taxable income for periods beginning on or after January 1, 1980. For tax periods beginning on or after January 1, 1987, subtract interest expense allocable to interest exempt from federal income tax which was disallowed as a deduction under Inter-

~nal Revenue Code Section 265(b) or 291(e)(1)(B).

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lAC 12/20/95, 11/5/97 Revenue and Finance(701] Ch 59,p.9

59.18(2) On sale or other disposition of the speculative shell building, the taxpayer must report on the taxpayer's Iowa corporation income tax return the same gain or loss reported on the taxpayer's fed­eral corporation income tax return. If, while owned by the taxpayer, the building is converted from a speculative shell building to another use, the taxpayer must deduct the same amount of depreciation on the taxpayer's Iowa tax return as is deducted on the taxpayer's federal tax return.

59.18(3) For the purposes of this rule, the term "speculative shell building" means a building as defined in Iowa Code section 427.1, subsection 41.

This rule is intended to implement Iowa Code sections 422.35 and 422.63.

701-59.19(422) Deduction of multipurpose vehicle registration fee. For tax years beginning on or after January 1, 1992, corporations may claim a deduction for 60 percent of the amount of the registra­tion fee paid for a multipurpose vehicle under Iowa Code section 321.124, subsection 3, paragraph "h. " In order to qualify for this deduction, no part of the multipurpose vehicle registration fee may have been deducted as an ordinary and necessary business expense.

This rule is intended to implement Iowa Code sections 422.35 and 422.63.

701-59.20(422) Disallowance of expenses to carry an investment subsidiary for tax years which begin on or after January 1, 1995. A financial institution which has an investment in an investment subsidiary on or after July 1, 1995, must allocate a portion of its total expenses used in computing its federal taxable income on a separate return basis to its investment subsidiary. The expenses which are allocable to the investment in an investment subsidiary are computed by multiplying the financial in­stitution's total expenses used in computing its federal taxable income on a separate return basis by the ratio of the average adjusted basis in its investment subsidiary to the average adjusted basis for all as­sets of the financial institution. For tax years beginning on or after January 1, 1995, and before Decem­ber 31, 1995, a financial institution which has an investment in an investment subsidiary on July 1, 1995, must allocate a portion of its total expenses for the entire tax year to its investment in an invest­ment subsidiary even though it did not have an investment in an investment subsidiary for the entire tax year.

A calculation of the average for the tax year of the adjusted bases of a financial institution's invest­ment in investment subsidiaries, and total assets, held each day of the tax year is the most accurate method for determining under Iowa Code subsection 422.61(2), paragraph "/," the portion of a finan­cial institution's total expenses that is allocable to the financial institution's investment in investment subsidiaries. However, the department will generally allow the average adjusted bases of an invest­ment in investment subsidiaries for the tax year to be calculated using the average of the adjusted bases of the investment in investment subsidiaries held by the financial institution at the end of each month within the tax year. The department generally will allow the average bases of all assets of the financial institution for the tax year to be calculated using the average bases of all assets held by the financial institution at the end of each quarter of the tax year. A financial institution may compute for any tax year, without prior permission of the director, the average adjusted bases of investment in investment subsidiaries or total assets on a more frequent basis than set forth above. However, a financial institu­tion may not compute these averages for any tax year on a less frequent basis than quarterly without obtaining prior approval of the director. This permission will be granted only in extraordinary circum­stances. In addition, a financial institution may not compute these averages for any tax year on a less frequent basis than it used for the preceding tax year unless the financial institution obtains prior ap­proval of the director. A financial institution that has elected to use an estimate of the adjusted tax bases of its total assets for each of the first three quarters of the taxable year under Internal Revenue Service's Revenue Ruling 90-44 for federal income tax purposes may use this estimate for Iowa franchise pur­poses.

Ch 59, p.lO Revenue and Finance[701] IAC8/26/98

59.20(1) For the purposes of this rule, the term "affiliate" means a corporation, trust, estate, associ­ation, or similar organization:

a. Of which a financial institution, directly or indirectly, owns or controls either a majority of the voting shares or more than 50 percent of the number of shares voted for the election of its directors, trustees, or other individuals exercising similar functions at the preceding election, or controls in any manner the election of a majority of its directors, trustees, or other individuals exercising similar func­tions; or

b. Of which control is held, directly or indirectly, through share ownership or in any other man­ner, by the shareholders of a financial institution who own or control either a majority of the shares of such financial institution or more than 50 percent ofthe number of shares voted for election of directors of such financial institution at the preceding election, or by trustees for the benefit of the shareholders of such financial institution; or ~

c. Of which a majority of its directors, trustees, or other individuals exercising similar functions are directors of any financial institution; or

d. Which owns or controls, directly or indirectly, either a majority of the voting shares of a finan­cial institution or more than 50 percent of the number of shares voted for the election of directors of a financial institution at the preceding election, or controls in any manner the election of a majority of the directors of a financial institution, or for the benefit of those shareholders or members all or substantial­ly all of the outstanding voting shares of a financial institution is held by trustees; or

e. Which is a bank holding company, as defined by the laws of the United States, of which a finan­cial institution is a subsidiary, and any other subsidiary as defined by the laws of the United States, of a bank holding company.

59.20(2) For the purposes of this rule, the term "average adjusted basis" means the financial institu-tion's average adjusted basis as computed pursuant to Section 1016 of the Internal Revenue Code on a ~ separate company basis.

59.20(3) For purposes of this rule, the term "investment subsidiary" means an affiliate that is owned, capitalized or utilized by a financial institution with one of its purposes being to make, hold, or manage, for and on behalf of the financial institution, investments in securities which the financial in­stitution would be permitted by applicable law to make for its own account.

This rule is intended to implement Iowa Code section 422.61 as amended by 1995 Iowa Acts, chap­ter 193.

701-59.21(422) S corporation financial institutions. For tax years beginning on or after January 1, 1997, a financial institution as defined in Section 581 of the Internal Revenue Code which has in effect an election under Subchapter S of the Internal Revenue Code must compute an amount of income as if the financial institution were subject to federal corporation income tax. The income is to be computed in the same manner as a financial institution that is subject to or liable for federal income tax under the \.,_,~ Internal Revenue Code in effect for the applicable tax would compute its federal taxable income.

This rule is intended to implement Iowa Code section 422.61 as amended by 1997 Iowa Acts, Sen­ate File 553.

701-59.22(422) Deduction of gifts, grants, or donations. For tax years ending on or after July 1, 1998, to the extent that for any gift, grant, or donation to the endowment fund of the Iowa educational savings plan trust made on or after that date has not been deducted in computing federal taxable in­come, the amount may be deducted for Iowa franchise tax purposes.

This rule is intended to implement Iowa Code sections 422.35 as amended by 1998 Iowa Acts, House File 2119, and 422.61.

701-59.23 and 59.24 Reserved.

IAC8/26/98 Revenue and Finance[701]

0TwoARCs

[Filed 4/28178, Notice 3/22178-published 5/17178, effective 6/22178] [Filed 9/18178, Notice 7/26/78-published 10/18178, effective 11/22178] [Filed 1217179, Notice 10/31179-published 12/26179, effective 1/30/80]

[Filed emergency 7/17/80--published 8/6/80, effective 7/17/80] [Filed 12/5/80, Notice 10/29/80--published 12/24/80, effective 1/28/81] [Filed 10/22/82, Notice 9/15/82-published 11/10/82, effective 12/15/82]

[Filed emergency 1/19/83-published 2/16/83, effective 1/19/83] [Filed emergency 6/3/83-published 6/22/83, effective 6/3/83]

[Filed 3/23/84, Notice 2/15/84-published 4/11/84, effective 5/16/84] [Filed 7/27/84, Notice 6/20/84-published 8/15/84, effective 9/19/84] (Filed emergency 11/14/86-published 12/17/86, effective 11/14/86] (Filed 10/16/87, Notice 9/9/87-published 11/4/87, effective 12/9/87] [Filed 2/5/88, Notice 12/30/87-published 2/24/88, effective 3/30/88]

[Filed 6/8/89, Notice 5/3/89-published 6/28/89, effective 8/2/89] [Filed 9/29/89, Notice 8/23/89-published 10/18/89, effective 11/22/89]

[Filed 10/27/89, Notice 9/20/89-published 11/15/89, effective 12/20/89]¢ [Filed 9/13/90, Notice 8/8/90--published 10/3/90, effective 1117/90] [Filed 9/13/91, Notice 817/91-published 10/2/91, effective 11/6/91] [Filed 1117/91, Notice 10/2/91-published 11/27/91, effective 1/1/92] [Filed 7/2/92, Notice 5/27/92-published 7/22/92, effective 8/26/92] (Filed 9/11/92, Notice 8/5/92-published 9/30/92, effective 11/4/92]¢ [Filed 1/12/95, Notice 12/7/94-published 2/1/95, effective 3/8/95]

[Filed 2/24/95, Notice 1/4/95-published 3/15/95, effective 4/19/95] [Filed 10/6/95, Notice 8/30/95-published 10/25/95, effective 11/29/95] [Filed 12/1/95, Notice 10/25/95-published 12/20/95, effective 1/24/96)

[Filed 3/22/96, Notice 2/14/96-published 4/10/96, effective 5/15/96] [Filed 10/17/97, Notice 9/10/97-published 11/5/97, effective 12/10/97]

[Filed 8/5/98, Notice 711/98-published 8/26/98, effective 9/30/98]

Ch 59, p.17

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lAC 12/17/86, 8/26/98 Revenue and Finance[701]

CHAPTER60 ASSESSMENTS, REFUNDS, APPEAlS

(Prior to 12/17186, Revenue Departmeni(7301J

701-60.1(422) Notice of discrepancies.

Ch 60, p.1

60.1(1) Notice of adjustmenL An employee of the department, designated by the director to ex­amine returns and make audits, who discovers discrepancies in returns or learns that the income of the taxpayer may not have been listed, in whole or in part, or that no return was filed when one was due, is authorized to notify the taxpayer of the discovery by ordinary mail. The notice shall not be termed an assessment, and it may inform the taxpayer of the amount due if the information discovered is correct.

60.1(2) Right of taxpayer upon receipt of notice ofadjustmenL A taxpayer who has received notice "'-"of an adjustment in connection with a return may pay the additional amount stated to be due. If pay­

ment is made, and the taxpayer wishes to contest the matter, the taxpayer should then file claim for refund. However, payment will not be required until assessment has been made (although interest will continue to accrue if payment is not made). If no payment is made, the taxpayer may discuss with the employee who notified the taxpayer of the discrepancy, either in person or through correspondence, all matters of fact and law which the taxpayer considers relevant to the situation. Documents and records supporting the taxpayer's position may be required.

This rule is intended to implement Iowa Code sections 422.25, 422.28 and 422.66.

701-60.2( 422) Notice of assessment. If after following the procedure outlined in subrule 60.1(2) no agreement is reached, and the taxpayer does not pay the amount determined to be correct, a notice of assessment shall be sent to the taxpayer by mail. If the period in which the correct amount of tax can be

~ determined is nearly at an end, either a notice of assessment, without compliance with subrules 60.1(1) and 60.1 (2), or a jeopardy assessment may be issued. All notices of assessment shall bear the signature of the director.

This rule is intended to implement Iowa Code sections 422.25, 422.30 and 422.66.

701-60.3( 422) Refund of overpaid tax. The following are provisions for refunding or crediting to the taxpayer deposits or payments for tax in excess of amounts legally due.

60.3(1) A claim for refund of franchise tax may be made on a form obtainable from the department. Claims for refund should not be mailed in the same envelope or attached to the return. In the case of a claim filed by an agent of the taxpayer, a power of attorney must accompany the claim.

60.3(2) A franchise taxpayer shall not offset a refund or overpayment of tax for one year as a prior payment of tax of a subsequent year on the return of a subsequent year without authorization in writing

~by the department. The department may, however, apply an overpayment, or a refund otherwise due the taxpayer, to any tax due or to become due from the taxpayer.

60.3(3) When an overpayment of estimated tax is indicated on the face of the return, the overpay­ment will ordinarily be refunded to the taxpayer by the department without the filing of a formal claim for refund. If a refund of the indicated overpayment is not received within a reasonable period of time, a claim for refund may be filed by the taxpayer on an official form obtainable from the Taxpayer Ser­vices Section, Iowa Department of Revenue and Finance, P.O. Box 10457, Des Moines, Iowa 50306.

If an overpayment of income tax is claimed as a credit against estimated tax for the succeeding tax­able year, such amount shall be considered as a payment of the income tax for the succeeding taxable year and no claim for credit or refund shall be allowed.

Ch 60, p.2 Revenue and Finance(701] lAC 10/2/91, 8/26/98

When a taxpayer elects to have an overpayment credited to estimated tax for the succeeding year, interest may be properly assessed on a deficiency of income tax for the year in which the overpayment arose. If a taxpayer elects to have all or part of an overpayment shown on the return applied to the estimated income tax for the succeeding taxable year or refunded, the election is binding to the taxpay­er.

An overpayment of tax may be used to offset any outstanding tax liability owed by the taxpayer, but once an elected amount is credited as a payment of estimated tax for the succeeding year, it loses its character as an overpayment for the year in which it arose and thereafter cannot offset any subsequent­ly determined tax liability.

60.3(4) Refunds-statute of limitations for tax years ending before January 1, 1979. The statute of limitations with respect to which refunds or credits may be claimed is:

a. The later of: (1) Five years after the due date of the payment upon which the refund or credit is claimed; or (2) One year after which such payment was actually made. b. Six months from the date of final disposition of any federal income tax controversy with re­

spect to the particular tax year. The taxpayer, however, must have notified the department of such con­troversy within the specified five-year period.

c. If the refund or credit arises from the carryback of a net operating loss or net capital loss from a tax year ending on or before December 31, 1978, and the action or the claim for refund or credit is received by the department after July 2, 1984, because July 1, 1984, falls on Sunday, the action, claim for refund or credit shall not be allowed.

60.3(5) Refunds-statute oflimitations for tax years ending after January 1, 1979. The statute of limitations with respect to which refunds or credits may be claimed is:

a. The later of: (1) Three years after the due date of payment upon which refund or credit is claimed; or (2) One year after which such payment was actually made. b. Six months from the date of final disposition of any federal income tax matter with respect to

the particular tax year. The taxpayer, however, must have notified the department of the matter within six months after the specified three-year period. The term "matter'' includes, but is not limited to, the execution of waivers and commencement of audits. The refund is limited to those matters between the taxpayer and the Internal Revenue Service which affect Iowa taxable income. Kelly-Springfield 1ire Co. v. Iowa State Board of Tax Review, 414 N.W.2d 113 (Iowa 1987).

c. For federal audits finalized on or after July 1, 1991, the taxpayer must claim a refund or credit within six months of final disposition of any federal income tax matter with respect to the particular tax year regardless when the tax year ended. It is not necessary for the taxpayer to have previously notified the department within the period of limitations specified in 60.3(5) "a "(1) of a matter between the tax­payer and the Internal Revenue Service in order to receive a refund or credit. The term "matter'' in­cludes, but is not limited to, the execution of waivers and commencement of audits. The refund or credit is limited to those matters between the taxpayer and the Internal Revenue Service which affect Iowa taxable income. Kelly-Springfield 1ire Co. v. Iowa State Board ofTax Review, 414 N.W.2d 113 (Iowa 1987).

d. Three years after the due date of the return for the year in which a net operating loss or capital loss occurs, which if carried back results in a reduction of tax in a prior period and an overpayment results.

IAC8/26/98 Revenue and Finance(701) Ch 60, p.3

60.3(6) Refunds-special statute of limitations. Notwithstanding the above periods of limitation, a claim for credit or refund is considered timely if the claim is filed with the department on or before June 30, 1999, if the taxpayer's federal income tax was refunded due to a provision in the Taxpayer Relief Act of 1997, Public Law 105-34, which affected the corporation's federal taxable income and the claim is based on the change in federal taxable income caused by the provisions of Public Law 105-34.

This rule is intended to implement Iowa Code sections 422.66 and 422.73 as amended by 1998 Iowa Acts, Senate File 2357.

701--60.4( 422) Abatement of tax. Iowa Code section 422.28 provides that a taxpayer may appeal to the director within 60 days any portion of tax, penalties or interest assessed against the taxpayer. If a

~taxpayer fails to appeal the assessment within the statutory period, the assessment becomes fixed as a matter oflaw. Iowa Department of Revenue v. Ingwersen, Des Moines County District Court, Case No. 17623, February 22, 1973; Commonwealth v. Kettenacker, 335 S.W.2d 339 (Ky); Heasley v. Engen, 124 N. W.2d 398 (N.D.). If, however, the statutory period for appeal has expired, the director may abate any portion of tax, penalties or interest assessed which the director determines is excessive in amount or erroneously or illegally assessed. However, for notices of assessment issued on or after January 1, 1995, see rule 701-7.31(421).

60.4(1) Assessments qualifying for abatement. To be subject to an abatement, an assessment must have been issued that exceeded the amount due as provided by the Iowa Code and the rules issued by the department interpreting the Code. If a taxpayer fails to appeal an assessment that is based upon the Iowa Code or the department's rules interpreting the Code within the statutory period, then the taxpay­er cannot request an abatement of the assessment, or a portion thereof, beyond the statutory time for

~appeal. Examples of assessment where abatements may be requested include, but are not limited to, the fol-

lowing: 1. Inclusion of income not required to be reported by Iowa Code or department rule. 2. Estimated or jeopardy assessments. 3. Disallowance of a deduction. 4. Disallowance of a credit. 5. Interest erroneously assessed. 6. Disallowance of separate accounting or an alternative method of allocation or apportionment

where the taxpayer can prove by clear and cogent evidence that the statutory method of allocation and apportionment taxed income out of all reasonable proportion to the business activities within Iowa.

Abatement may not be requested where the taxpayer wishes to change an election made on a return as filed.

'--" 60.4(2) Procedures for requesting abatement. If it is determined that an assessment, or portion thereof, is excessive or has been erroneously or illegally assessed, the taxpayer shall make a written request to the director for abatement of that portion of the assessment that is excessive. All documents to verify the correct amount of tax liability must be attached to that written request. A request for abate­ment which is filed shall contain:

a. The taxpayer's name and address; b. A statement on the type of proceeding, e.g., franchise income tax, request for abatement; and

Ch 60, p.4 Revenue and Finance[701] IAC8/26/98

c. The following information: (1) The nature of the tax, the taxable period or periods involved and the amount thereof that was ·

excessive or erroneously or illegally assessed; (2) Clear and concise statements of each and every error which the taxpayer alleges to have been

committed by the director in the notice of deficiency. Each assignment of error shall be separately numbered;

(3) Clear and concise statements of all relevant facts upon which the taxpayer relies (documents verifying the correct amount of tax liability must be attached to this request);

( 4) Reference to any particular statute or statutes and any rule or rules involved; (5) The signature of the taxpayer or that of the taxpayer's representative; (6) Description of records or documents which were not available or were not presented to depart­

ment personnel prior to the filing of this request, if any; (7) Any other matters deemed relevant and not covered in the above paragraphs. This rule is intended to implement Iowa Code section 422.28. ·

701-60.5(422) Protests. A taxpayer may appeal to the director at any time within 60 days from the date of the notice of the assessment of tax, additional tax, interest or penalties. For assessments issued on or after January 1, 1995, if a taxpayer failed to timely appeal a noti~ of assessment, the taxpayer may pay the entire assessment and file a refund claim within the period provided by law for filing such claims. In addition, a taxpayer may appeal to the director at any time within 60 days from the date of notice from the department denying changes in filing methods, denying refund claims, or denying por­tions of refund claims.

This rule is intended to implement Iowa Code sections 421.10, 421.60 and 422.28. [Filed 4/28/78, Notice 3/22/78---published 5/17/78, effective 6/22178]

[Filed 12/7/79, Notice 10/31/79---published 12/26/79, effective 1/30/80] [Filed 2/10/84, Notice 1/4/84-published 2/29/84, effective 4/5/84]

[Filed 7/27/84, Notice 6/20/84-published 8/15/84, effective 9/19/84] [Filed 2/22/85, Notice 1/16/85-published 3/13/85, effective 4/17/85] [Filed 9/5/86, Notice 7/30/86-published 9/24/86, effective 10/29/86] [Filed emergency 11/14/86-published 12/17/86, effective 11/14/86] [Filed 4/13/88, Notice 3/9/88---published 5/4/88, effective 6/8/88]

[Filed 9/29/89, Notice 8/23/89---published 10/18/89, effective 11/22/89] [Filed 9/13/91, Notice 8/7/91-published 10/2/91, effective 11/6/91]

[Filed 11/18/94, Notice 10/12/94-published 1217/94, effective 1/11/95] [Filed 8/5/98, Notice 7/1/98---published 8/26/98, effective 9/30/98]

lAC 7/3/96, 5/20/98 Secretary of State[721] Ch 21, p.23

(2) The date the tax will be imposed (which shall be the next implementation date provided in Iowa Code section 422B.9 following the date of the election and allowing for not less than 40 days' notice to be given to the director of revenue and finance, except that an election to impose a local option tax on a date immediately following the scheduled repeal date of an existing similar tax may be held at any time in the 14 months before the scheduled repeal date and allowing for not less than 40 days' no­tice to be given to the director of revenue and finance). The imposition date shall be uniform in all areas of the county voting on the tax at the same election.

(3) The approximate amount of local option tax revenues that will be used for property tax relief in the jurisdiction.

( 4) A statement of the specific purposes other than property tax relief for which revenues will be expended in the jurisdiction.

c. The information to be included in the notice shall be provided to the commissioner by the city councils of each city in the county not later than 67 days before the date of the election. If a jurisdiction fails to provide the information in 21.4(3) "b "(3) and 21.4(3) "b "( 4) above, the following information shall be substituted in the notice and on the ballot:

(1) Zero percent (0%) for property tax relief. (2) The specific purpose for which the revenues will otherwise be expended is: Any lawful pur­

pose of the city (or county). d. The notice of election provided for in Iowa Code section 49.53 shall also be published at the

time and in the manner specified in that section. This rule is intended to implement Iowa Code sections 422B.l and 422B.9.

721-21.801(4228) Form of ballot for local option tax elections. If questions pertaining to more than one of the authorized local option taxes are submitted at a single election, all of the public mea­sures shall be printed on the same ballot. The form of ballots to be used throughout the state oflowa for the purpose of submitting questions pertaining to local option taxes shall be as follows:

21.801(1) Local sales and services tax propositions. Sales and services tax propositions shall be submitted to the voters of an entire county. If the election is being held for the voters to decide whether to impose the tax in a county where a local option sales and services tax has previously been approved for part of the county, the question of imposition shall be voted upon in all parts of the county where the tax has not been approved. If the election is being held for the voters to decide whether to repeal the tax in a county where a local option sales and services tax has previously been approved for part of the county, the question of repeal shall be voted upon in all parts of the county where the tax was previous) y imposed. If the election is being held for the voters to decide whether to change the rate or use of the tax in a county where a local option sales and services tax has previously been approved for part of the county, the question of rate or use change shall be voted upon in all parts of the county where the tax was previously imposed.

The ballot submitted to the voters of each incorporated area and the unincorporated area of the county shall show the intended uses for that jurisdiction. The ballot submitted to the voters in contigu­ous cities within a county shall show the intended uses for each of the contiguous cities. The ballots shall be in substantially the following form:

Ch 21, p.24 Secretary of State[721) IACS/26/98

a. Imposition question for voters in a single city or the unincorporated area of the county:

(Insert letter to be assigned by the commissioner)

SHALL THE FOLLOWING PUBUC MEASURE BE ADOPTED? YES 0 NO 0

Summary: To authorize imposition of a local sales and services tax in the (city of (unincorporated area of the county of ], at the rate of __ percent ( __ %) to be effective on -----­(month and day), __ (year).

(Insert in substantially the following form the entire text of the proposed public measure immediately below the summary on all paper ballots as provided in Iowa Code section 49.45, or place on the left­hand side Inside the curtain of each voting machine as provided in Iowa Code section 52.25. Counties using special paper ballots which are read by computerized tabulating equipment may summarize the question on the ballot and post the complete text as provided in Iowa Code section 52.25.)

A local sales and services tax shall be imposed in the [city of _____ _. (unincorporated area of the county of at the rate of __ per-cent ( __ %) to be effective on (month and day), __ (year).

Revenues from the sales and services tax shall be allocated as follows: (Choose one or more of the following:) .._ _____ for property tax relief (insert percentage or dollar amount)] ..__ _____ for property tax relief (insert percentage or dollar amount)

in the unincorporated area of the county of~-------' '-----~- for property tax relief (insert percentage or dollar amount)

in the county of ______ __, The specific purpose (or purposes) for which the revenues shall otherwise be

expended is (are): (Ust specific purpose or purposes)

-....,;

'.._/

'V

'--"

v

lAC 11/24/93, 5!20/98 Secretary of State[721] Ch 21, p.25

b. Imposition question for voters in contiguous cities:

(Insert letter to be assigned by the commissioner)

SHALL THE FOLLOWING PUBUC MEASURE BE ADOPTED? YES 0 NO 0

Summary: To authorize imposition of a local sales and services tax in the cities of , (list additional cities, if appli­cable) at the rate of __ percent ( __ %) to be effective on----­(month and day), __ (year).

~ (Insert in substantially the following form the entire text of the proposed public measure immediately below the summary on all paper ballots as provided in Iowa Code section 49.45, or place on the left­hand side inside the curtain of each voting machine as provided in Iowa Code section 52.25. Counties using special paper ballots which are read by computerized tabulating equipment may summarize the question on the ballot and post the complete text as provided in Iowa Code section 52.25.)

A local sales and services tax shall be imposed in the cities of , _____ _. ------' (list additional cities, if applicable) at the rate of __ percent ( __ %) to be effective on (month and day), __ (year).

Revenues from the sales and services tax are to be allocated as follows:

FOR THE CITY OF----~-~------ for property tax relief (insert percentage or doliar amount) The specific purpose (or purposes) for which the revenues shall otherwise be

expended is (are): (List specific purpose or purposes)

FOR THE CITY OF----~~-------for property tax relief (insert percentage or dollar amount) The specific purpose (or purposes) for which the revenues shall otherwise be

expended is (are): (List specific purpose or purposes)

FOR TilE CITY OF------..,-------for property tax relief (insert percentage or dollar amount) The specific purpose (or purposes) for which the revenues shall otherwise be

expended is (are): (List specific purpose or purposes)

Ch 21, p.26 Secretary of State(721] IACS/26/98

c. Imposition question with an automatic repeal date for voters in a single city or the unincorpo­rated area of the county:

(Insert letter to be assigned by the commissioner)

SHALL THE FOLLOWING PUBUC MEASURE BE ADOPTED? YES 0 NO 0

Summary: To authorize imposition of a local sales and services tax in the [city of ] [unincorporated area of the county of ], at the rate of __ percent( __ %) to be effective from (month and day}, __ (year), until (month and day), __ (year).

(Insert in substantially the following form the entire text of the proposed public measure immediately below the summary on all paper ballots as provided in Iowa Code section 49.45, or place on the left­hand side inside the curtain of each voting machine as provided in Iowa Code section 52.25. Counties using special paper ballots which are read by computerized tabulating equipment may summarize the question on the ballot and post the complete text as provided in Iowa Code section 52.25.)

A local sales and services tax shall be imposed in the [city of ____ __. [unincorporated area of the county of at the rate of __ percent ( __ %)to be effective from (month and day), __ (year), un-til (month and day), __ (year).

Revenues from the sales and services tax shall be allocated as follows: (Choose one or more of the following:) .._ ____ for property tax relief (insert percentage or dollar amount)) .._ ____ for property tax relief (insert percentage or dollar amount) in

the unincorporated area of the county of ] ,__ ____ for property tax relief (insert percentage or dollar amount) in

the county of:--------~ The specific purpose (or purposes) for which the revenues shall otherwise be

expended is (are): (List specific purpose or purposes)

\.__!

~

\,'

\..,I

'.._,I

~

'--"'

~

~

'--"

lAC 11/24/93, 5/20/98 Secretary of State[721] Ch 21, p.27

d. Imposition question with an automatic repeal date for voters in contiguous cities:

(Insert letter to be assigned by the commissioner)

SHALL THE FOLLOWING PUBUC MEASURE BE ADOPTED? YES 0 NO 0

Summary: To authorize imposition of a local sales and services tax in the cities of , , , (list additional cities, if appli­cable) at the rate of __ percent ( __ %)to be effective from-----­(month and day), __ (year), until (month and day), __ (year).

(Insert in substantially the following form the entire text of the proposed public measure immediately below the summary on all paper ballots as provided in Iowa Code section 49.45, or place on the left­hand side inside the curtain of each voting machine as provided in Iowa Code section 52.25. Counties using special paper ballots which are read by computerized tabulating equipment may summarize the question on the ballot and post the complete text as provided in Iowa Code section 52.25.)

A local sales and services tax shall be imposed in the cities of , _____ , , (list additional cities, if applicable) at the rate of __ percent ( __ %)to be effective from (month and day), __ (year), until (month and day), __ (year).

Revenues from the sales and services tax are to be allocated as follows:

FOR THE CITY OF----~~--.......... ---:"~-for property tax relief (insert percentage or dollar amount) The specific purpose (or purposes) for which the revenues shall otherwise be

expended is (are):

(List specific purpose or purposes)

FOR THE CITY OF--------::~-::--------for property tax relief (insert percentage or dollar amount) The specific purpose (or purposes) for which the revenues shall otherwise be

expended is (are):

(List specific purpose or purposes)

FOR THE CITY OF-------~------- for property tax relief (insert percentage or dollar amount) The specific purpose (or purposes) for which the revenues shall otherwise be

expended is (are):

(List specific purpose or purposes)

Ch 21, p.28 Secretary of State[721] lAC 8/26/98

e. Repeal question for voters in a single city or the unincorporated area of the county:

(Insert letter to be assigned by the commissioner)

SHALL THE FOLLOWING PUBUC MEASURE BE ADOPTED? YES 0 NO 0

Summary: To authorize repeal of the __ percent ( __ %)local sales and services tax in the (city of [unincorporated area of the county of effective (month and day), __ (year).

~·

(Insert in substantially the following form the entire text of the proposed public measure immediately \,1 below the summary on all paper ballots as provided in Iowa Code section 49.45, or place on the left-hand side inside the curtain of each voting machine as provided in Iowa Code section 52.25. Counties using special paper ballots which are read by computerized tabulating equipment may summarize the question on the ballot and post the complete text as provided in Iowa Code section 52.25.)

The __ percent ( __ %)local sales and services tax shall be repealed in the [city of [unincorporated area of the county of _________ ] effective (month and day), __ (year).

Revenues from the sales and services tax have been allocated as follows: (Choose one or more of the following:) ~----for property tax relief (insert percentage or dollar amount)] [ for property tax relief (insert percentage or dollar amount) in

the unincorporated area of the county of ) "----::---for property tax relief (insert percentage or dollar amount) in

the county of ] The specific purpose (or purposes) for which the revenues were otherwise ex­

pended was (were):

(List specific purpose or purposes)

v

\.,.,!

'.....,;

lAC 11/24/93, 5/20/98 Secretary of State[721] Ch 21, p.29

f. Repeal question for voters in contiguous cities;

(Insert letter to be assigned by the commissioner)

SHALL THE FOLLOWING PUBUC MEASURE BE ADOPTED? YES 0 NO 0

Summary: To authorize repeal of the __ percent ( __ %) local sales and services tax in the cities of , (list additional cities, if applicable) effective (month and day), __ (year).

\w.l (Insert in substantially the following form the entire text of the proposed public measure immediately below the summary on all paper ballots as provided in Iowa Code section 49.45, or place on the left­hand side inside the curtain of each voting machine as provided in Iowa Code section 52.25. Counties using special paper ballots which are read by computerized tabulating equipment may summarize the question on the ballot and post the complete text as provided in Iowa Code section 52.25.)

The __ percent ( __ %)local sales and services tax shall be repealed in the cities of , , (list additional cities, if applicable) effective (month and day), __ (year).

Revenues from the sales and services tax have been allocated as follows:

FOR THE CITY OF--------~---:------for property tax relief (insert percentage or dollar amount) The specific purpose (or purposes) for which the revenues were otherwise ex­

pended was (were):

(List specific purpose or purposes)

FOR THE CITY OF-------...,..---------for property tax relief (insert percentage or dollar amount) The specific purpose (or purposes) for which the revenues were otherwise ex­

pended was (were):

(list specific purpose or purposes)

FOR THE CITY OF-------...,..---~---:------for property tax relief (insert percentage or dollar amount) The specific purpose (or purposes) for which the revenues were otherwise ex­

pended was (were):

(List specific purpose or purposes)

Ch 21, p.30 Secretary of State£721] IACB/26/98

g. Rate change question for voters in a single city or the unincorporated area of the county:

(Insert letter to be assigned by the commissioner)

SHALL THE FOLLOWING PUBUC MEASURE BE ADOPTED? YES 0 NO 0

Summary: To authorize an increase (or decrease) in the rate of the local sales and services tax to __ percent ( __ %) in the [city of ______ _. [unincorporated area of the county of ________ __. ------(month and day), __ (year).

\...,1

(Insert in substantially the following form the entire text of the proposed public measure immediately \.,.,.,! below the summary on all paper ballots as provided in Iowa Code section 49.45, or place on the left-hand side inside the curtain of each voting machine as provided in Iowa Code section 52.25. Counties using special paper ballots which are read by computerized tabulating equipment may summarize the question on the ballot and post the complete text as provided in Iowa Code section 52.25.)

The rate of the local sales and services tax shall be increased (or decreased) to __ percent ( __ %)in the (city of [unincorporated area of the county of effective (month and day), __ (year). The current rate is __ percent ( __ % ).

Revenues from the sales and services tax are allocated as follows: (Choose one or more of the following:) ~-----for property tax relief (insert percentage or dollar amount)] V .._ _____ for property tax relief (insert percentage or dollar amount) in

the unincorporated area of the county of~------~ "----=----for property tax relief (insert percentage or dollar amount) in

the county of ] The specific purpose (or purposes) for which the revenues are otherwise ex­

pended is (are):

(List specific purpose or purposes)

-....,.;

~

'-r'

lAC 11/24/93, 5/20/98 Secretary of State[721] Ch 21, p.31

h. Rate change question for voters in contiguous cities:

(Insert letter to be assigned by the commissioner)

SHALL THE FOLLOWING PUBUC MEASURE BE ADOPTED? YES 0 NO 0

Summary: To author:ze an increase (or decrease) in the rate of the local sales and services tax to __ percent ( __ %)in the cities of , _____ ,, , (list additional cities, if applicable) effective -----(month and day), __ (year).

~ (Insert in substantially the following form the entire text of the proposed public measure immediately below the summary on all paper ballots as provided in Iowa Code section 49.45, or place on the left­hand side inside the curtain of each voting machine as provided in Iowa Code section 52.25. Counties using special paper ballots which are read by computerized tabulating equipment may summarize the question on the ballot and post the complete text as provided in Iowa Code section 52.25.)

"-"'

\._;

~

The rate of the local sales and services tax shall be increased (or decreased) to __ percent· ( __ %) in the cities of , _____ , _____ , (list additional cities, if applicable) effective-----­(month and day), __ (year).

Revenues from the sales and services tax are allocated as follows:

FOR THE CITY OF---------=--~~- for property tax relief (insert percentage or dollar amount) The specific purpose (or purposes) for which the revenues are otherwise ex­

pended is (are):

(List specific purpose or purposes)

FOR THE CITY OF---------=--~---- for property tax relief (insert percentage or doUar amount) The specific purpose (or purposes) for which the revenues are otherwise ex­

pended is (are):

(Ust specific purpose or purposes)

FOR THE CITY OF----~~--=--~----for property tax relief (insert percentage or dollar amount) The specific purpose (or purposes) for which the revenues are otherwise ex­

pended is (are):

(List specific purpose or purposes)

Ch 21, p.32 Secretary of State[721] IACS/26/98

i. Use change question for voters in a single city or the unincorporated area of the county:

(Insert letter to be assigned by the commissioner)

SHALL THE FOLLOWING PUBUC MEASURE BE ADOPTED? YES 0 NO D

Summary: To authorize a change in the use of the ___ percent (___%) local sales and services tax in the [city of [unincorporated area of the county of effective (month and day), (year).

v

(Insert in substantially the following form the entire text of the proposed public measure immediately -...._.,; below the summary on all paper ballots as provided in Iowa Code section 49.45, or place on the left-hand side inside the curtain of each voting machine as provided in Iowa Code section 52.25. Counties using special paper ballots which are read by computerized tabulating equipment may summarize the question on the ballot and post the complete text as provided in Iowa Code section 52.25.)

The use of the __ percent ( __ %) local sales and services tax shall be changed in the [city of [unincorporated area of the county of ) effective (month and day), __ (year).

PROPOSED USES OF THE TAX:

If the change is approved, revenues from the sales and services tax shall be allo-cated as follows:

(Choose one or more of the following:) ~-----for property tax relief (insert percentage or dollar amount)] ._ _____ for property tax relief (insert percentage or dollar amount) in

the unincorporated area of the county of ~-------:1 ._ _____ for property tax relief (insert percentage or dollar amount) in

the county of ] The specific purpose (or purposes) for which the revenues shall otherwise be

expended is (are):

(List specific purpose or purposes)

CURRENT USES OF THE TAX:

Revenues from the sales and services tax are currently allocated as follows: (Choose one or more of the following:) ._ _____ for property tax relief (insert percentage or dollar amount)] '-----~for property tax relief (insert percentage or dollar amount) in

the unincorporated area of the county of _______ __, ._ _____ for property tax relief (insert percentage or dollar amount) in

the county of~-------~ The specific purpose (or purposes) for which the revenues are otherwise ex-

pended is (are):

(List specific purpose or purposes)

'---'

\_,1

'..__!

~

~

'..!

\..,)

'..I

lAC 8/26/98 Secretary of State[721]

[Filed emergency 4/22n6-published 5/17n6, effective 4/22n6] [Filed emergency 6/2/76-published 6/28n6, effective 8/2n6]

[Filed 10n/81, Notice 9/2/81-published 10/28/81, effective 12/2/81] (Filed emergency 11/15/84-published 12/5/84, effective 11/15/84]

[Filed 1/22/85, Notice 12/5/84-published 2/13/85, effective 3/20/85] (Filed 5/17/85, Notice 4/10/85-published 6/5/85, effective 7/10/85]

[Filed emergency 7/2/85-published 7/31/85, effective 7/2/85] [Filed emergency 7/26/85-published 8/14/85, effective 7/26/85] [Filed emergency 8/14/85-published 9/11/85, effective 8/14/85]

[Filed 9/6/85, Notice 7/31/85-published 9/25/85, effective 10/30/85] [Filed 10/30/85, Notice 9/25/85-published 11/20/85, effective 12/25/85]

[Filed emergency 12/18/86-published 1/14/87, effective 12/18/86] [Filed emergency 4/20/87-published 5/20/87, effective 4/20/87]0

[Filed 6/23/88, Notice 5/18/88-published 7/13/88, effective 8/17/88] [Filed 9/2/88, Notice 7/27/88-published 9/21/88, effective 10/26/88] [Filed 3/1/89, Notice 1/25/89-published 3/22/89, effective 4/26/89]

[Filed emergency 5/10/89-published 5/31/89, effective 5/10/89] [Filed emergency 6/9/89-published 6/28/89, effective 7/1/89)

Ch 21, p.45

(FiJed emergency 6/22/89, after Notice of 5/31/89-published 7/12/89, effective 7/1/89] [Filed 8/16/89, Notice 6/28/89-published 9/6/89, effective 10/11/89] [Filed 11/9/89, Notice 10/4/89-published 11/29/89, effective 1/3/90]

[Filed 12n/89, Notice 11/1/89-published 12/27/89, effective 1/31/90] [Filed 3/26/92, Notice 2/5/92-published 4/15/92, effective 5/20/92]

(Filed 11/19/92, Notice 9/30/92-published 12/9/92, effective 1/13/93]0 [Filed 1/14/93, Notice 12/9/92-published 2/3/93, effective 3/10/93] [Filed 6/4/93, Notice 4/28/93-published 6/23/93, effective 7/28/93]

[Filed emergency 6/28/93-published 7/21/93, effective 7/1/93] [Filed 9/8/93, Notice 7/21/93-published 9/29/93, effective 11/3/93]

[Filed 11/5/93, Notice 9/29/93-published 11/24/93, effective 12/29/93] [Filed emergency 4/4/94-published 4/27/94, effective 4/4/94]

[Filed 7/1/94, Notice 5/25/94-published 7/20/94, effective 8/24/94] [Filed 6/30/95, Notice 5/24/95-published 7/19/95, effective 8/23/95]

[Filed 2/8/96, Notice 1/3/96-published 2/28/96, effective 4/3/96] [Filed 5/31/96, Notice 4/10/96-published 6/19/96, effective 7/24/96]

[Filed 6/13/96, Notice 5/8/96-published 7/3/96, effective 8n/96] [Filed emergency 7/25/96 after Notice 6/19/96-published 8/14/96, effective 7/25/96]

[Filed emergency 5/21/97-published 6/18/97, effective 5/21/97] [Filed emergency 7/30/97-published 8/27/97, effective 7/30/97]

[Filed 8/22/97, Notice 7/16/97-published 9/10/97, effective 10/15/97] [Filed 12/12/97, Notice 11/5/97-published 12/31/97, effective 2/4/98]

Filed emergency 5/1/98-published 5/20/98, effective 5/1/98]0 [Filed emergency 8n/98-published 8/26/98, effective 8n/98]

01\voAROs

J- . ·~

. ~ .J ; ' i \ .

,:.- 1,-·

;I,

,.

IAC8/26/98 Index

ELECTROLYSIS See COSMETOLOGY AND COSMETOLOGISTS

ELEVATORS See also HE/ ~rr CARE FACILITIES; HOSPITALS Accidents ~ ---71.3 Definitions .· .. n-32.8(6)e, 71.1, 72.2 Dumbwaiters 347-72.8, 74.3; 875-75.1(2), 75.3

~lators 347-74.1; 875-75.1, 75.3 Freight 347-73.4 Grain, see GRAIN; WAREHOUSES Handicapped, specifications 347-72.16, 72.18, 72.19; 661-16.705(3,7) Hand-powered 347-72.7, 72.8, 72.17, 73.18; 875-75.3 Health care facilities, see HEALTH CARE FACILIDES Hearings/appeals 481-1.6"2"; 486-1.2 Hospitals 481-51.50(4), 51.51(4) Hydraulic 347-72.5, 73.16 Inspections 347-71.2, 71.5, 72.11, ch 77; 875-75.3

'-r'Installation 347-ch 72, 76.1, 76.2, 76.5; 875-75.1 Moving walks 347-72.10, 74.2, 75.3 Occupations, child labor 347-32.8(6) Passenger 347-73.3 Pennits 347-ch 76; 486--ch 10; 875----ch 75 Registration, facility 347-71.4 Safety standards 347-chs 72-74 Sidewalk 347-73.17 Special purpose 347-72.15, 72.17, 73.19 Taxation, improvements 701-19.10(2)c

~Variances 347-ch 77 Wheelchair/platform lifts 347-72.16, 73.1, 73.20; 661-16.705(3)a, 16.705(7);

875-75.1(2), 75.3

EMBALMERS See FUNERALS

EMERGENCY MANAGEMENf DIVISION See PUBLIC DEFENSE DEmRTMENT

37

EMER

EMER Index

EMERGENCY MEDICAL CARE See also AMBULANCES/RESCUE VEHICLES; DEFIBRILLATION Appeals/hearings 641-132.10--132.13 Certification, personnel

See also Service Programs: Authorizations below DeniaVsuspension/revocation 641-132.11 Emergency medical care personneVproviders 641-132.4, 132.11 Endorsement 641-132.4(8,9) Renewal 641-132.4(2-4), 132.4(8), 132.11

Complaints/investigations 641-132.10--132.13 Continuing education 641-132.4(3}, 132.4(4)c,e, 132.4(5-7), 132.6, 132.9(2)d,

132.9(3}d, 132.12 Definitions 641-130.1, 132.1, 133.1; 653-10.1 Director, medical, see Service Programs below Diseases

Disinfection 641-132.8(5)b Exposure 641-11.45-11.53

Drugs 641-132.8(4)j-J, 132.8(6)a, 132.9(5); 657-10.16, ch 11 Facilities, trauma 641-chs 134-136 Forms 641-132.4, 132.7(1)a Medical assistance 441-78.11(5) Pesticide exposure, information 641-ch 71 Service programs

Authorizations 641-132.7, 132.8(1)p, 132.10, 133.3-133.5, 135.3, 136.3 Backup, agreement 641-132.7(6}g, 132.8(7} Complaints/appeals 641-132.10, 136.3 Director, medical 641-132.2(4), 132.8(1)f,i,j,o, 132.9; 655-6.4(2)

IAC8n.6/98

Grants 641-chs 140, 141 V Hospitals, on-line medical direction 641-132.9(6) Inspections 641-132.6(3), 132.7(4) Nurses 641-132.4(1)r, 132.8(1)~m, 132.9(6)d; 655-6.4(2) Out-of-state 641-132.7(2) Physicians 641-132.8(1)~ 132.9(3,6), see also Director, Medical this subheading above Recordings 641-132.8(2) Records/reports 641-132.7(4), 132.8(1)d, 132.8(2,3), 136.2(2), 175.14(2)h Taxation, income surtax 701--42.11 Temporary 641-132.7(5) Transport options 641-132.15 Variances 641-132.14

38

IAC8n.6/98 Index '?MERGENCY MEDICAL CARE (cont'd)

~ervice programs

Vehicles Accidents/incidents, reports 641-132.8(6) Definitions 641-132.1 Equipment 641-132.8(4), 132.8(5)c, 132.8(10) Lights, white flashing 641--ch 133 Maintenance 641-132.8(4)e, 132.8(5) Personnel 641-132.7(6), 132.8(1)a,b,l; 655----6.4(2)

'..I Rotorcraft ambulances/air taxis/air carriers 641-132.7(3), 132.8(4)b Secondary response 641-132.8(1)/,n Standards 641-132.8(1)1, 132.8(4,8) Telecommunications 641-132.8( 4)m-o

Substance abuse treatment facilities 643-3.21(17), 3.25(1..>) Trainingprogra~

Advisory committee 641-132.5(6) AIDS (acquired immune deficiency syndrome) 641-11.35(3) Approval 641-132.5(11), 132.6(1) Authorization, denial/renewal 641-132.12

~ Continuing education 641-132.6, see also Continuing Education above Enrollment 641-132.3 Funds 641--ch 130 Law enforcement providers 641- ch 139 Standards 641-132.5

Vehicles, see Service Programs above Violations, report 641-132.10(1), 133.4(3), see also Complaints/Investigations above

EMERGENCY RESPONSE COMMISSION (\ee PUBLIC DEFENSE DEHtRTMENT ~

EMINENT DOMAIN Electric utilities 199-11.5(3), 24.13(2) Litigation, transportation department 61-1.3(1)c Pipelines 199----10.2(1)h, 10.4(2) Relocation assistance 571-26.5(4); 761--ch 111

EMPWYEES See EMPLOYMENT

~MPWYERS

See EMPLOYMENT

39

EMPL

E:MPL Index IAC8/26/98

E:MPLOYMENT See also LABOR SERVICES DWISION; PERSONNEL DEPARTMENT; PUBLIC

EMPLOYMENT RELATIONS BOARD (PERB),· REGENTS BOARD; SMALL BUSINESS; TAXATION; WORK AND TRAINING PROGRAMS; WORKFORCE DEVELOPMENT BOARD/CENTER ADMINISTRATION; WORKFORCE DEVELOPMENT DEmRTMENT

Affirmative action/equal opportunity 161-8.6, 8.7, 8.65; 281-94.2, ch 95; 321-2.5, 6.1(5,6); 429--clt 5; 441-105.3, 150.3(3), 150.5(3), 150.7(3), 150.22(5); 541-ch 4; 581-11.3(4)b, ch 20; 641-72.4(4); 681-3.1, ch 7, 8.6(3); 877-12.19

Agencies/services 161-8.2, 8.65(5); 347-1.3, 1.64(3) Chart Vll, ch 38, see also EMPLOYMENT AGENCIES

Aid to dependent children, see FAMILY INVESTMENT PROGRAM (FIP) Aliens 871-23.18(4), 24.60, 25.3(1)i; 877-8.1, 8.7 Appeals/hearings

Blind department 111-ch 8 Board, employment appeal 481-1.8; 486--chs 1-8, 10, 11, see also EMPLOYMENT

APPEAL BOARD Dismissals 486-ch 6; 581-9.2, 11.3(7). ch 12 Inspections and appeals 481-1.6"10" Job Training Partnership Act (JTPA) program 877-12.4(4), 12.14(4)d(2), 12.18(4-7) Labor services 347-9.10 Personnel department 481-1.6"10"; 486--ch 5; 581-3.5, 4.1(4), 4.4(7)a, 5.2(6),

6.5"10," 8.5, 8.7, 8.9, 8.10, 8.13, 9.1, 9.2, 9.9, 10.4, 11.1(1)a, 11.2(5), 11.3(6)c(3)"6," .11.3(7), ch 12, 19.1(5), 21.9

Public employment relations board (PERB) 621-ch 11 Regents 681-3.14, 3.26, 3.37, 3.127-3.129, 7.6(2)h, 8.6(4), 9.1(3)a, 11.1(4), 11.5,

12.10, 12.11 Unemployment, see Unemployment Compensation below Vocational rehabilitation clients 281-56.14 Workers' compensation division 876--ch 4

Apprenticeships 281-21.72-21.74 Blind 111-chs 7, 8, 10; 871-24.13(4)g Businesses, expansion, funding 261-chs 5, 53 Child support obligor 441-98.71-98.76 Collective bargaining 347-217.6; 441-2.3(2); 581-11.2, 11.3(5,6,8), 15.11, see also

PUBLIC EMPLOYMENT RELATIONS BOARD (PERB) Deaf 429--ch 5 Disabled, see DISABILITIES; WORKERS' COMPENSATION Discrimination, see CWIL RIGHTS; DISCRIMINATION

40

IACBf26!98 EMPLOYMENT (com'd)

Index

~

Dislocated workers, see Job Training Programs below Elderly 321-2.7(2), 5.7(3), 6.7, cbs 10-12, see also Job Training Programs below Employees

Administrative, wages 347-218.2, 218.201, 218.203, 218.205-218.207, 218.209-218.215

Agricultural, see AGRICULTURE: Laborers City, see RETIREMENT Conflicts of interest, see CONFLICTS OF INTEREST

~ Credit unions 189--ch 5 Domestic service 347-ch 219; 871-23.25 Drivers' licenses (work pennits) 761-615.45(3)b Drug testing laboratories 641-ch 12 Executives, see Management, Wages this subhetu:ling below Firefighters, see FIRE AND FIRE PROTECTION Hazards, exposure 347-2.2(1)c, 2.4, cbs 110, 120, 140, see also RADIATION

MACHINES AND RADIOACTIVE MATERIALS Dlness

Catastrophic, leave of absence 581-14.19

'--" Occupational, see DISEASES: Employment-Related

Injury, claims 781-2.14(10), ch 10; 873--2.6, ch 3, see also WORKERS' COMPENSATION

IPERS (Iowa public employees' retirement system) 581-ch 21, see also PUBLIC EMPLOYEES' RETIREMENT SYSTEM (IPERS)

Legislative branches, wages 347-220.12 Management, wages 347-216.3, 218.101-218.119 Non-English speaking 347-ch 160 Officials/appointees

Conflicts of interest, see CONFLICTS OF INTEREST ~ Wages 347-220.1, 220.11

Organizations, dues, payroll deduction 581-ch 23 Peace officers, see PEACE OFFICERS Professionals, wages 347-216.3, 218.3, 218.301-218.315 Railroad 347-ch 29

EMPL

Retirement, see IPERS (Iowa Public Emloyees' Retirement System) above; RETIREMENT Rights 191-ch 29; 347-2.2(1)c, 2.4, 9.12, cbs 110, 120, 140;

871-22.14; see also CIVIL RIGHTS Salespersons, wages 347-216.3, 218.5, 218.500-218.508; 871-23.18(1)

Schools, see SCHOOLS

41

EMPL EMPLOYMENT (cont'd) Employees

State

Index

Appeah./hearings, see Appeals/Hearings above

IAC8/26/98

Bargaining units 621-chs 1-12, see also Collective Bargaining above; PUBLIC EMPLOYMENT RELATIONS BOARD (PERB)

Boards/committees/commissions 581-14.18 Charitable contributions 701-ch 203 Claims

Damage 441--ch 8; 661--ch 14 Travel 701-201.2-201.8 Unemployment, benefits, see Unemployment Compensation below

Conflicts of interest, see CONFLICTS OF INTEREST Deferred compensation program 361-ch 5; 581-15.6, 15.13, see also

PERSONNEL DEHtRTMENT Dependent care 581-15.7 Dismissal, appeal, see Appetzls/Hearings above Education, financial assistance 581-15.10 Expenses, reimbursement 581-15.9 Insurance 361-ch 6; 401-11.1; 581-ch 15; 681--8.7; 701--ch 206, see also

HEALTH MAINTENANCE ORGANIZATIONS (HMOs) Merit system 581-chs 1-24; 681--chs 3, 7, see also PERSONNEL DEmRTMENT Parking 401--ch 4 Payroll deductions 581-15.6(6,10), ch 23; 681-8.7; 701--chs 203, 204, 206 Political activity 281-56.44; 351-12.3; 581--ch 16; 681-3.3(3) Premium conversion (pretax conversion) 581-15.8 Public employment relations board (PERB) 621--chs 1-12 Records 581--ch 17, 20.2, 21.2, ch 22; 877-25.13, seealsospecificagencies

subhead Records Regents, see Regents Board below Retirement 581--ch 11, 15.6, 17.14(3), cbs 21, · 24; 701-40.4, 40.26, 40.33,

40.50; 871-24.13(3)e, see also PUBUC EMPLOYEES' RETIREMENT SYSTEM (IPERS)

Telecommunications network access 751-7.4(2), 7.6"5,8,9," 7.7(1)e,h,~o, 7.10 Temporary 581-21.5(1)a(12,13), 21.5(1)c Vacation, see PERSONNEL DEBtRTMENT Volunteers, see Volunteers this subheading below Wages 347--ch 220; 581-1.1, ch 4, 14.18, 21.4, see also LABOR SERVICES

DIVISION: Wages: Minimum

Students, see Students below

42

IACS/26/98 EMPLOYMENT (cont'd)

~mployees

Index EMPL

Tips 347-216.28, 217.5, 217.7, 217.50-217.59; 701--40.49; 871-23.5, 24.13(2)g Unemployment, see Unemployment Compensation below Unions, see PUBLIC EMPLOYMENT RELATIONS BOARD (PERB) Volunteers 347-220.100-220.106, see WORK AND TRAINING PROGRAMS:

PROMISE JOBS Wages 261-5.13; 347--chs 215-220, see also State this subheading above;

Unemployment Compensation: Employers, Contributions below

~mployers

~Aliens 871-23.18(4), 24.60; 877-8.1, 8.7 Benefits, notification 871-22.14 Chemicals, hazardous 347-2.2(1)c, 2.4, chs 110, 120, 130, 140 Contractors, see CONTRACTORS Elderly, see Elderly above Forms 871--chs 11, 12 Injuries, employee, see Employees above Insurance, see INSURANCE: Employees, Coverage IPERS (Iowa public employees' retirement system) 581--ch 21, see also Employees

above ~ Job openings 581--ch 5; 681-3.68-3.70; 877-8.3, 8.9

Labor-management cooperation council 877--ch 9 Labor services, see LABOR SERVICES DWISION Labor surplus 877---8.8 PROMISE JOBS 441-93.121(3,5-8) Records/reports 871--chs 11, 12, 22 Regents board 681--cbs 3, 7, 8.7 Shared work 347--4.58 Social security 581--ch 22; 701--40.49; 871-23.11 Taxation

~ Credit, withholding, workforce development 701--46.6 Deduction, see Wages this subheading below

Unemployment 871--chs 22-24, see also Unemployment Compensation below Wages

Minimum 347---cbs 215-220 Taxation, deduction 701---40.21, 40.49, 53.11, 59.8 Withholding, child support, see WAGES

Food stamp recipients 877---8.48(8), 8.12 Grievances, see Appeals/Hearings above

'--"Handicapped, see DISAB/LffiES

43

EMPL EMPWYMENT (cont'd)

Index

Inmates, community programs 201-20.17(2,4-8)

IAC8/26/98

Insurance coverage, see INSURANCE: Employees, Coverage; Unemployment Compensation below; Workers' Compensation below

Jobs, placement 877-ch 8, see also WORKFORCE DEVELOPMENT BOARD/SERVICES Job training programs

See also ECONOMIC DEVELOPMENT DEHtRTMENT Benefits, eligibility 871-23.43(7), 24.39, 24.40; 877--8.11 Disabilities, see DISABILITIES: Employment Dislocated workers 877-12.3, 12.9(2), 12.13(8), 12.16(3)b Elderly 321-ch 12; 877-12.16(2)a(2), 12.16(3)b(5) Food stamp recipients 441-65.28 Funds 261-chs 5, 7, 17, 23.17, ch 75; 441-151.71; 877-ch 14 Homemakers, displaced 877-11.8 Industrial new jobs 261-ch 5 Partnership 877-ch 12, see also GRANTS: Job Training Partnership Act (JTPA)

Program PROMISE JOBS, see WORK AND TRAINING PROGRAMS Refugees 441-60.9, 61.5(11)d,e, ch 93 Sheltered work centers 441-ch 172 Veterans 281-ch 51; 877-12.16(2)a(2), 12.16(3)b Welfare-to-work 877-ch 14 Workforce development 261-ch 75 Work force investment program 877-ch 11 Youth 281-ch 66; 441-151.61-151.71; 877-ch 12

Leaves, see PERSONNEL DEHtRTMENT; REGENTS BOARD Merit system, see PERSONNEL DEHtRTMENT Migrants 641-73.15, ch 81; 877-8.3, 8.6(4) Minorities, see DISCRIMINATION Minors 347-1.64(3) Chart vm, ch 32, 216.33(6); 877-8.6, see also Youth Programs

below Non-English speaking 347-ch 160 Personnel department, see PERSONNEL DEHtRTMENT PROMISE JOBS, see Job Training Programs above Public assistance recipients, income limits 441-75.57 Refugees 441-60.8, see also Job Training Programs above Regents board 681-chs 3, 7, 8.6(4), 8.7, 11.1(4), 11.5, 12.10, 12.11, see also

REGENTS BOARD Retirement, see RETIREMENT

44

IAC8/26/98 EMPLOYMENT (cont'd)

Self-employment Assistance, technical 261~h 52

Index

Household incentive program (ISHIP) 441~h 48 Income, food stamp eligibility 441-65.29 Investment demonstration program (SEID) 441~h 48 Loan program 261~h 51

Servants 871-23.25 "'-"' Services, supported 441-78.41(7), 78.43(4), 79.1(2,15), 83.66

EMPL

Students 281~h 66; 283--ch 18; 347-216.30; 871-23.20, 23.21, 23.25, 24.2(1)c(2), 24.22(2){, 24.53; 877-10.2, 10.3, see also Youth Programs below

Training, see Job Training Programs above; WORK AND TRAINING PROGRAMS Unemployment compensation

Appeals/hearings, see EMPLOYMENT APPEAL BOARD; WORKFORCE DEVELOP­MENT DEBtRTMENT

Back pay 871-23.4, 23.44(2), 25.7(6)/, 25.15 Benefits

See Employers, Contributions: Benefits, Charges this subheading below Aid to dependent children recipients, see FAMILY INVESTMENT PROGRAM (FIP):

Employment Programs Aliens 871-24.60, 25.3(1)i Athletes 871-24.57 Child support offset 441-95.8; 871-24.59 Claims

Backdated 871-24.2(1)h(2) Cancellation 871-24.2(4) Deceased 871-24.1(21), 25.14 Definitions 871-24.1(25,26,28), 25.1 Federal employees, civilian/ex-military 871-24.1(25,49), 24.4(3), 24.48, 24.49

'--"' Filing 871-24.2, 24.4, 24.8, 24.19(3), 24.35, 24.37, 24.52 Forms 871-24.2, 24.3, 24.5, 24.7(5), 24.8, 24.11, 24.17, 24.42, 24.52(1),

25.12, 25.13(3); 877-28.1 Fraud 871-24.2(1)c(2), 24.2(1)g(4), 24.23(39), ch 25 Interstate 871-23.43(9), 24.1(25)b(3,10,11,15), 24.1(64,66), 24.2(1)h, 24.2(3),

24.4(2), 24.11(2), 24.11(4)g, 24.36, 24.37 Intrastate 871-24.1(25)b(12,16), 24.2(2), 24.4(1), 24.11(2)a, 24.11(4)a Notice, employer 871-24.7, 24.8, 24.52(1) Partial 871-24.2(1)i, 24.2(2)e, 24.22(3)g Protest 871-24.52

45

EMPL Index IAC8/26/98 EMPLOYMENT (cont'd) Unemployment compensation '...,I

Benefits Claims

Subsequent year 871-24.31 Wage, combined 871-23.43(9), 24.38

Deductions 871-23.43(4), 24.13, 25.15 Definitions 871-23.1, 23.71, 24.1, 24.5, 24.51, 25.1 Determination 871-22.7, 24.1(38), 24.7, 24.8(3,4), 24.9, 24.19 Disability 871-24.2(1)g, 24.7(2), 24.13(3)d, 24.13(4)i,j, 24.24(16), see also

Illness/Injury this subheading below Disaster 871-24.47 Discharges 871-24.32 Disqualification 871-24.1(39), 24.2(1)k, 24.22(3)d, 24.23, 24.24, 24.32 Earnings, limitations 871-24.1(41,86,91), 24.18 Eligibility 871-23.43, 24.1(42), 24.2(2)b,c, 24.11, 24.22-24.24, 24.28, 24.31,

24.32, 24.46(4)c, 24.46(5), 24.47, 24.50 Employer infonnation 871-24.8 Extensions 871-23.43(11), 24.1(18), 24.22(3)c, 24.37(2), 24.46, 24.50 Fraud, see Claims this subheading above Dlness/injury

Generally 871-24.23(2,6,34-36), 24.24( 4) Job-related 871-24.26(6) Physician advice/certification 871-24.25(35), 24.26(6)

Interview 871-24.1(43,48,67), 24.4, 24.11, 24.19(2), 25.12(2) Layoffs, see Separation this subheading below Leaves, see Vacations/Leaves this subheading below Notification, employee 871-22.14 Overpayment 871-23.37, 23.43(3)b(3), 23.44, 23.53(1)b, 25.1, 25.7, 25.8, 25.10,

25.12, 25.16 Partial 871-24.1(90), 24.2(1)i, 24.2(2)e, 24.22(3)8(4) Pregnancy 871-24.11(4)e, 24.25(35), 24.26(6) Quits, see Separation this subheading below Reemployment 871-24.6 Resignations (voluntary quit) 871-24.25, 24.28, 24.34(10), see also Separation this

subheading below Rights, employee 871-22.14 Schools 871-23.27(7), 24.51-24.54, see also Teachers this subheading below Separation 871-23.13(5)b, 23.43(5, 14), 24.1(73,74,85,113), 24.5, 24.6, 24.8,

24.16(3), 24.23(33), 24.25-24.29, 24.32(9), see also Vacations/Leaves this subheading below

,Supplemental 871-23.3(2)e, 24.50, see also Extensions this subheading above

46

IAC8/26/98 EMPLOYMENT (cont'd)

....._,; Unemployment compensation Benefits

Taxation, exclusion 701--40.25 Teachers

Generally 871-24.51(3), 24.52

Index

Substitute 871-24.22(2)i, 24.26( J 9,22), 24.52(10)

Temporary assignments 871-24.26(19) Terminations, see Separation this subheading above Trade Act of 1974 871-24.45 Union members 871-24.22(3)c, 24.34

EMPL

Vacations/leaves 871-24.5(2)h, 24.13(2,3), 24.13(4~h, 24.16, 24.17, 24.22(2}i, 24.23(10), 24.31(2), 24.51(8), 24.52(9), 24.53(8)

Veterans 871-24.11(1)b, 24.23(24), 24.49 Warrants 871-25.13, 25.14(3) Working conditions 871-24.25(34), 24.26(2-4) Year, establishment 871-24.1(20,21), 24.2(1)h, 24.31

Contributions, see Employers, Contributions this subheading below Corporations, officers 871-22.3(5)1(2), 23.3(2)(, 23.3(3), 23.18(2), 24.22(2)n Disputes

'--" Assessments, payment 871-23.54, 23.60 Labor 871-24.33, 24.34 Representatives 871-22.18

Employers, contributions Accounts

Certification, 940 871-22.15 Closings, businesses 871-24.29 Credit 871-25.13(5) Definitions 871-23.1(1) Group 871-23.17 Sales/transfers, businesses 871-23.43(14), 23.70(13), 23.72(7), 24.26(28) Separate 871-22.11-22.13, 23.70(11)b Social security numbers 871-23.11 Termination 871-22.6, 23.46-23.48

Agriculture, labor 871-23.26 Assessments/liens, see Delinquencies this subheading below Bankruptcy/foreclosure 871-23.28(7)d Benefits, charges 871-23.1(1)d, 23.7(6), 23.10, 23.17(11), 23.18, 23.30, 23.31,

23.37, 23.40, 23.41, 23.43, 23.44, 23.52, 23.53, 23.70, 23.72(6), 24.26(28), 24.27, 25. 1(6)f, see also Liability this subheading below; Rates this subheading below

47

EMPL EMPWYMENT (conl'd) Unemployment compensation

Employers, contributions

Index

Churches/religious organizations 871-23.27 Closings 871-24.29 Construction 871-23.7, 23.82 Contractors 871-23.7, 23.18(1), 23.19, 23.22, 23.82 Dates, due 871-22.16, 23.8, 23.9, 23.47(3), 23.73 Definitions 871-23.1, 23.71

IAC8!26/98

Delinquencies 871-22.17(5)d, 23.8(6,7), 23.9, 23.10(2)b, 23.17(3), 23.58-23.61, 23.65-23.67, 23.69, 23.73

Elective 871-23.14, 23.70(1,2), 23.72 Employee determination 871-22.3(5), 22.8, 23.18, 23.19 Exemptions 871-22.7, 23.3(2), 23.18, 23.20, 23.25-23.27, 23.71(3) Forms 871-23.9, 23.13, 23.17, 23.29, 23.31, 23.39, 23.54, 23.65(10); 871-28.1 Governmental entity 871-23.3(2)g, 23.17(2,9,11,15), 23.43(13), 23.71-23.73 Informal settlement 871-23.56 Injunctions 871-23.69 Interstate workers, see Reciprocal Coverage Arrangement, Interstate this subheading

below liability 871-22.8(3), 22.9, 22.17, 23.17(12,13), 23.22, 23.23, 23.28(4,5,7),

23.30, 23.31(5), 23.35, 23.43(8,9), 23.46, 23.47, 23.52, 23.54(2), 23.55, 23.56, 23.60, 23.70, 23.72(7), 26.5

liens 871-23.65, 23.66 limited liability companies 871-23.3(2);, 23.18(9) l..ocation, multiple 871-22.13, 23.13, 23.24 Nonprofit organizations 871-23.17(2,8,15), 23.27(3), 23.32, 23.33, 23.70 Ownershipchange 871-22.6, 23.7, 23.17(15), 23.28-23.32, 23.36, 23.72(7) Partnerships 871-22.10, 23.3(2)h, -23~18(7) Penalty/interest 871-23.8(6,8), 23.30, 23.57-23.66, 23.67(4), 23.69, 23.73,

24.1(51)c Rates 871-23.1, 23.6, 23.7, 23.29(2), 23.31(4), 23.36, 23.40, 23.41, 23.43,

23.45, 23.47(3), 23.52, 23.53, 23.70(11), 23.72(6), 26.5 Reciprocal coverage arrangement, interstate 871-23.13, 23.43(9), 24.1(64) Refunds/credits 871-23.4, 23.37-23.39, 23.44(3), 23.64 Reimbursements 871-23.10, 23.17(1,10,13), 23.30, 23.32, 23.33, 23.43(4,7-9,11),

23.44(3), 23.45, 23.48, 23.51, 23.70, 23.72(1) Reports, see Records/Reports this subheading below Schools/colleges 871-23.27(7) Students 871-23.20, 23.21, 23.25(7) Surcharge 871-23.40(2,3) Terminations/transfers, see Benefits: Separation this subheading above Voluntary coverage 871-23.8(4), 23.14

48

IAC8/26/98 EMPLOYMENT (cont'd)

~ Unemployment compensation

Index

Exemptions 871-23.3(2), 23.18, 23.20, 23.25-23.27, 23.71(3), 24.13, 24.54 I.ockouts 871-24.34(8)

EMPL

Military 871-23.3(2)c, 24.1(113)d, 24.13(4)h, 24.25(8), 24.26(25), see also Benefits: Veterans this subheading above

Records/reports Generally, public/fair information 871--cl142; 877-ch 25, see also WORKFORCE

DEVELOPMENT BOARD/CENTER ADMINISTRATION; WORKFORCE DEVELOPMENT DEWtR.TMENT

~ Definitions 871-23.1(16,25,29-31) Due date/delinquency 871-22.17(5)d, 23.8, 23.9, 23.60-23.62 Employers

Generally 871-chs 11, 22, 23.1(29-31) Audits 871-22.17 Contributions 871-22.3--22.5, 22.16, 22.17(5)d, 23.8, 23.11, 23.37, 23.55,

23.57, 23.59 Errors 871-23.57, 23.59 Fonns 871-12.1(1)b,c, ch 22; 877-28.1

Research bureau duties 871-10.2 ~ Students 871-23.20, 23.21, 23.25(1), 24.2(1)c(2), 24.22(2){

Tax Act 871-23.1(14-16), 23.3(2}(, 23.6 Taxation 701-40.15"3," 40.33 Tips 871-23.5, 24.13(2)g Training 871-23.43(1), 24.39, 24.40, see also WORK AND TRAINING PROGRAMS Trust fund, interest 871-23.42 Wages 871-22.3, 23.1(29-31), 23.2-23.7, 23.8(2), 23.13(2}(, 23.20, 23.21, 23.30,

23.31(2,3), 23.36, 23.43(8)e, 23.43(9,14), 23.47, 23.59(2), 23.60, 23.70, 24.1, 24.8, 24.13, 24.16-24.18, 24.24, 24.27, 24.31, 24.36, 24.38, 24.52, 24.53

Workforce development, services division 871-1.1(9)

'--l Veterans, see MILITARY Wages, minimum, see LABOR SERVICES DWIS/ON Women, see DISCRIMINATION; SMALL BUSINESS,· WOMEN Workers' compensation 191-chs 56, 51; 545-4.1; 581-15.4(3); 681-3.151;

871-24.7, 24.13(3)d, 24.13(4)i; 876---chs 1-10, see also WORKERS' COMPENSATION

Youth programs 281-ch 66; 877-8.6, cbs 10, 12, 15.5, 15.7(1), 15.9, see also Students above

49

EMPL Index

EMPLOYMENTAGENCffiS Advertising 347-38. 7(2,3) Authority 347-1.3 Definitions 347-38.1 Discrimination 161-8.2, 8.65 Fees 347-38.8 Fonns 347-38.9(4), 38.10 License 347-1.64(3) Chart vn, 38.2-38.5 Placement procedures 347-38.6-38.9 Records/reports 347-1.64(3) Chart Vll, 38.9 Tests 161-8.2

EMPLOYMENT APPEAL BOARD Address 486-1.2(3) Appeals/hearings

Capitol security/peace officers 486-ch 6 Contractors, construction 486-ch 7 Labor services disputes 347-3.13(4), 5.4, 300.12(3); 486-chs 4, 7, 10, 11 Occupational safety/health 486-ch 4 Personnel department disputes 486-=--chs 5, 9; 581-4.4(7)a, 5.2(6)j, 12.2 Unemployment insurance

Appearance, failure 486-3.1(14) Boiud members, disqualification 486-3.5 Decisions 486---3.1(1,14), 3.2-3.4, 3.7(3) Evidence 486-3.1(7,10-12), 3.3(1) Filing 486-3.1(2,3,16) Investigation 486-3.7 Postponement 486-3.1(8) Records 486-3.1(3), 3.7(2), 3.8 Rehearings 486-3.3(7,8), 3.4 Withdrawal 486-3.1(15) Witness 486-3. 7(5)

Definitions 486-2.2 Jurisdiction 486-1.2 Membership 481-1.8 Organization 486--ch 1

50

IAC8/26/98

IAC8n.6/98 Index EMPLOYMENT APPEAL BOARD (conl'd)

Records

Generally, public/fair information 486----i:h 8

Address 486--8.3(1) Confidential 486--8.9(2) Contested cases 486-3.8 Definitions 486--8.1, 8.10(1) Disclosures 486-8.9-8.11, 8.12(2)

"--' Fees 486----8.3(7) Open 486--8.9(1), 8.12(1) Personally identifiable information 486--8.13

EMPLOYMENT SECURITY (JOB SERVICE)

ENER

See WORKFORCE DEVELOPMENT BOARD/CENTER ADMINISTRATION; WORKFORCE DEVELOPMENT DEPARTMENT

EMPLOYMENT SERVICES DEPARTMENT

See WORKFORCE DEVELOPMENT DEPARTMENT

".._.,; EMPOWERMENT BOARD, IOWA

Community empowerment areas Advisory council 349-1.6(4), 1.15 Assistance, technical 349---1.6(1,2), 1.14, 1.19(2), 1.21 Boards 349-1.10, 1.12, 1.13, 1.16, 1.25 Bylaws 349-1.13 Designation 349-1.11 Funds, see Grants below

Purpose 349-1.9

Duties 349--1.7 "-"' Grants 349-1.16, 1.18-1.23, 1.26, 1.28, 1.29, 1.31, 1.32

Meetings 349--1.6(6) Officers/staff 349--1.6(3,5)

ENERGY

See also ENERGY AND GEOLOGICAL RESOURCES DWISION Allocations, petroleum 565--ch 4 Audits

Government buildings 565--17.3-17.5 Residential 199--ch 28; 565-16.10

..._...., Schools 565-6.2, 6.3, 6.6(3)

51

ENER ENERGY (cont'd)

Conservation measures Building code 661-16.800

Index

Community development block grants 261-23.4(3)h,o

IAC8/26/98

ElectrkJgas utilities 199-19.9, 20.12, ch 28, see also ELECTRIC UTILIDES; GAS UTILITIES

Conversion, taxation Methane gas 701--80.12 Wind 701-18.56, 80.13

Efficiency planning/cost review 199-chs 35, 36 Iowa energy center/global warming center, funding 199-17.9 Iowa supplemental energy conservation plan 199--ch 28 Low-income assistance

Generally 199-19.4(15)h(3,5), 20.4(15)h(3,6), 20.15; 427-chs 5, 10, 11, 23.5(6)b; 565-ch 19

Eligibility 427-10.2, 10.5, 10.6, 11.3; 441-58.24(1) Hearings 427-10.15 Information 427-10.16

Solar 565-ch 16 Weatherization assistance 199-19.4(15)h(3,5), 20.4(15)h(3,6), 20.15; 427-ch 5,

10.2(5)

ENERGY AND GEOLOGICAL RESOURCES DIVISION Conservation/management, energy programs

Building energy management 565-ch 17 Conservation bank 565-ch 16 Emergency measures 565-ch 13 Energy extension service 565-ch 18 Government, local 565-ch 6 Hospitals 565-ch 8 Low-income 565-ch 19 Schools, management 565-chs 6-8 Solar 565-ch 16

Director 565-3.3, 3.12, 3.14-3.17, 3.23, 4.5-4.10, ch 5, 13.2 Emergencies/fuel shortages

Franchises, fuel purchase 565-ch 5 Set-aside program 565-ch 3, see also Set-Aside Program (Petroleum) below Standby conservation measures 565-ch 13

52

~

lAC 8/26/98 Index ENERGY AND GEOLOGICAL RESOURCES DIVISION (coni' d)

Information Confidential 565-1.2, 3.36, 4.5(2), 4.10, 7.7 Public 565-13.4

Natural resources department authority 561-1.2(3,7), 1.3(2)g; 565-18.1 Oil/gas/metallic mineral production 565-ch 51, see also WELLS Organization 565-ch 1 Petroleum

\..,I See also Set-Aside Program (Petroleum) below

Bulk, assignment 565-ch 4 Franchisees 565-ch 5 Overcharge, restitution 565-ch 19

Records, public 565-1.2 Set-aside program (petroleum)

Appeals/hearings 565-3.15-3.35 Assignments, supply

Applications 565-3.9-3.12, 3.14, 3.16, 5.2 '-"" Criteria 565-3.13, 4.6(3)b

Misuse 565-3.15 ·

Authorization 565-3.3-3.5 Confidentiality 565-3.36 Purpose 565-3.1, 3. 7

ENGINEERING AND LAND SURVEYING

Conduct 193C--ch 4 Conflicts of interest 193C-4.8( 4,5), ch 6 Continuing education 193C--ch 3

vntracts/negotiations 761-20.8(1), 20.8(5)d Counties, engineers 761-131.1(2), cbs 172, 173 Definitions 193C-1.1(3), 2.2 Disputes/malpractice claims 193C-4.1, 4.5 Education/experience requirements 193C-1.4 Ethics 193C-4.8 Examinations, see Licenses: Application/Examintltion below

Examiners board Address 193C-4.9(2) Annual report 193C-4.28

~ Appeals 193C-4.21, 4.25, 4.26

53

ENGI

ENGI Index ENGINEERING AND LAND SURVEYING (cont'd) Emminers board

Appointment 193-1.4(1) Complaints/investigations 193C-4.4, 4.9, 4.11, 4.14 Confidentiality, see Records this subheading below Declaratory rulings 193C--1.2 Discipline/professional conduct 193C--1.10;; 4.9, 4.28, 4.29 Forms 193C-1.4, 3.13, 4.9(2), 4.14(1), 4.19(3) Hearings 193C--1.10(2-4,6), 1.11, 4.12-4.20, 4.24, 4.28, 4.29 Informal settlement 193C-4.10, 4.11(3), 4.28 Meetings 193C--1.1(2), 1.2(3) Membership 193-1.4(1) Peer review committee/discipline counsel 193C-4.4, 4.5 Records

Generally, public/fair information 193C-ch 5 Address 193C--5.3 Confidential 193C--5.7, 5.9(2), 5.10-5.12, 5.13(2), 5.14--5.16 Data processing 193C--5.16(2), 5.17 Disclaimer 193C--5.18 Disclosure 193C--5.7, 5.9--5.12 Fees 193C-5.3(7) Hearings 193C-4.16, 4.18, 5.10(8), 5.12(1)d, 5.13(2)d, 5.15(1,3) Open 193C--1.10(7), 5.13(1), 5.16 Personally identifiable information 193C--5.15 Personnel 193C-5.12(1)e Rule-making 193C--5.16(1)

Rule making 193C--1.3, 4.9(2), 5.16(1) Subpoenas 193C-4.12, 4.13 Waivers 193C-3.10, ch 7

Fees 193C-1.4(6), 1.6, 1.9 Finns, employees/management 193C-4. 7 licenses

Application/examination 193C--1.4--1.6, 1. 9 Branches 193C--1.4(3,4), 3.6 Comity 193C-1.4"5," 1.4(5), 1.6, 1.9(4,7) Denial 193C-1.11 Fees 193C-1.4(6), 1.6, 1.8(5), 1.9, 4.30(5) Inactive 193C-3.S, 3.7, 3.8 Interns 193C--1.4(2) Joint 193C--1.4(2)e, 3.7

54

IACS/26/98

lAC 8/26/98 Index ENGINEERING AND LAND SURVEYING (cont'd)

'--"' Licenses

Lapsed 193C-3.8 Practical experience requirements 193C-1.4(1-3) Reinstatement/renewal 193C-1.6, 1.7, 1.8(5,7), 1.9, 3.7, 3.8, 3.11-3.13, 4.27,

4.30(5) Suspension/revocation/probation 193C-3.11, 4.2, 4.4(5), 4.28, 4.30

Permits, temporary 193C-1.4(5)e Records/reports 193C-1.4(5}d, 3.13, 4.2(4), 4.4(4), 4.8(3), 4.12, 4.17(1), 4.28 SeaJ, documents 193C-1.30

'--" Surveys, property 193C-ch 2 Violations/penalties, nonlicensees 193C-1.10

ENTERTAINMENT See AMUSEMENTS AND AMUSEMENT PARKS

ENTOMOLOGISf Generally 21--ch 46

E~ONMENTALPROTECTIONCOMMI~ON

-...._,; See also WASTE; WATER; WELLS Air quality

ENVI

Acid rain 567-22.105(2,4), 22.106(4), 22.120-22.131, 22.133-22.146, 22.148, 25.2 Ambient air quality standards 567-22.1(2)i, 22.4(4), 22.5(5), 22.6, 22.7, ch 28 Anaerobic lagoons 567-20.2, 22.1-22.3, 23.5, 60.3(1)a"K3" Oean Air Act 567-22.5(1)b,c, 22.5(4)g, 22.6, 22.7(2), 23.1(4)b Control programs, local acceptance 567--ch 27 Definitions 567-20.2, 22.5, 22.8(1)a, 22.100, 22.120, 22.121, 22.200 Emergency/abatement plans 567-20.3(3), 21.3, 22.206(2){, ch 26 Emissions

Abatement 567-20.3(3), 21.3, 26.4 Table m Compliance 567--ch 21, 22.5(6,7), 22.7(2)e, 22.105(2,3), 22.108(15,18,19), 22.125,

22.131, 22.146, 23.1(4)d, 23.1(5)a(6) De minimus 567-22.300(4) Equipment 567-11.6, 20.3(1), cbs 21, 22, 24, 25, 27.3(3)d Excess 567-22.206(2){, ch 24, 25.1(6) Fees 567-22.106 Fugitive 567-22.201 Hazardous 567-22.1(3)b(8), 23.1(3,4)

55

ENVI Index ENVIRONMENTAL PROTECTION COMMISSION (cont•d)

Air quality

Emissions

Limitations Alternative 567-22.7, 22.108(1)d, 23.6, 25.1(12) Calculation 567-23.1(6) Hazards 567-22.3(6), 22. 7(2)d, 22.300(6)a(3) Spray booths 567-22.8 Voluntary permit operations 567-22.201, 22.206

Monitoring 567-ch 25, 27.5 Nonattainment areas 567-22.5, 22.6, ch 31 Observation, opacity 567-ch 29 Offsets 567-22.5(2-5) Records/reports 567-21.1(3,6), 21.3(3), 22.5(9)a, 22.108(4,5), 22.125(6),

22.206(1), 22.300(4,7), 23.1(5)a(5), 24.1(2,3), 25.1, 27.3(4)c Reductions

Credit 567-22.1(2)g, 22.5(4)g,i Early 567-22.105(3), 22.107(5), 22.108(1)d

Smokereaders 567-ch 29

IAC8/26/98

Standards, contaminants 567-ch 21, 22.1(2)i, 22.4, 22.5(2-4,6,7), 22.7, 22.125, cbs 23-25, 27.3(3), cbs 28, 31

Tests 567-21.5, ch 25, 27 .3(2)d Violations 567-21.5, 22.1(2)i, 22.125(7), 22.300(10), ch 24

Forms 567-20.3 Natural resources department authority 561-1.2(1), 1.3(2) Odor 567-23.5(1 )a(7) Open burning 567-20.3(2), 23.2, 27.3(3)c, 102.14(1) Permits 567-20.3, ch 22, 27.3(3)d, 31.1

Animal feeding, see Feeding Operations, Animal below

Attorney general referral/representation 61-1.3(2)a; 567-10.2(7), 43.2(3)c Beverage container deposits 567-ch 107; 701-17.17 Complaints/investigations 561-ch 3; 567-ch 3 Conflicts of interest 567-1.11 Contested cases 567-ch 7

... Contracts Services/improvements 567-ch 8 Waste disposal/reduction 567-101.6, 209.15

Dams 567-71.3(1 ), cb 73 Declaratory rulings 567-ch 6

56

lAC 8126/98 Index ENVIRONMENTAL PROTECTION COMMISSION (cont'd)

'--"'

ENVI

Definitions 567-20.2, 22.5, 22.100, 22.120, 23.1, 38.1, 39.3, 40.2, 475, 49.2, 50.2, 60.2, 64.1, 65.1, 69.1(2), 81.1, 100.2, 107.2, 108.2, 109.2, 118.2, 119.2, 120.2, 121.2, 131.1, 133.2, 135.2, 136.3, 136.12(2) Section 1, 150.2, 151.2, 209.3

Emissions, see Air Quality above Feeding operations, animal 567-22.1(3)c, 23.5(1), 52.21(2)h, 63.5, 64.18, ch 65

Appendix ~ 68.9(2), see also LIVESTOCK Flood plain development 561-1.3(2)h; 567-chs 70-73, 75, 76, 100.2, see also

\._,I FLOOD CONTROL Grants 567-chs 47, 90, 91, 209-211, 214.6(2)"4," 214.7, ch 215, see also GRANTS Groundwater

See also Water Quality: Supply below Analyses 567-41.5(1)e(2), 103.2(5,7), 133.3, 135.10(2), 135.15, 135.16, see also

Monitoring this subhetuling below aeanup responsibilities, point source contamination

Generally 567-133.1 Definitions 567-133.2 Documentation 567-133.3, 133.4

"-"' Reports 567-133.5

Definitions 567-38.1, 39.3, 43.5(1)b, 133.1, 134.1 Grants, see WELLS: Water: Private Hydrogeology 567-110.4-110.6 Lagoons/basins, construction 567-65.15(7) Monitoring 567-41.2(1)c(1)"2,5," 41.3(1)c, 41.4(1)e(5), 415(1)c, 41.7, 41.11, 43.7,

103.2(3,4,6--10), 103.2(13)g, 103.7(4)e, 110.7, 119.7(1), 133.4(4), 135.5(4){, 135.7(5)d(9), 135.8(4), 135.9(1), 135.9(12)c, 135.10(3)c;g,i,k-n, 135.12(5)c, 135.12(6)e, 135.15(3)

Permits Private wells, construction

'--" Denial 567-38.12 Exemption 567-38.3(2)

WithdrawaVstorage/diversion 567-50.5(2), 50.6(1), 50.7(2), 51.5, 51.7, cbs 52, 53

Professionals Certification 567-ch 134 Duties 567-135.6(3)b, 135.7(5), 135.8(2,5), 135.9(3)h, 135.9(7)b,e, 135.9(10)c,

135.9(11)d, 135.10(4)e, 135.11(2), 135.12(6)d, 135.12(9)c

Protection, tonnage fees 567-ch 109

57

ENVI Index ENVIRONMENTAL PROTECTION COMMISSION (cont'd)

Groundwater

IAC8!26/98

Sanitary landfills 567-103.2(3-10), 103.2(13)g, 103.2(14)d, 103.5(1)c,d, 103.7(3)a, 103.7(4)e, 109.1

Tanks, underground storage 567--cll133, 135.5(4)(, 135.8, 135.9, 135.10(2,3), 135.12(S)c, 135.15(3), see also AIUIIyses this subheading above; Professiollllls this subheading above

Wastes, hazardous household 567-144.4(1), 144.5(2) Wastewater treatment 567-69.1(6), 69.6(1), 69.8(1)b,c Wells, see WElLS Withdrawal, see Permits this subheading above

Hazardous materials 567-22.3(6), 22.105(3), 22.107(5), 22.201(1)c,d, 23.1(3,4), 131.1, 135.2, 135.5(3), 135.6, 135.7, 135.16, cbs 144, 214

Hazardous waste See also WAS1E Generally 567-140.1 Air pollutants 567-22.1(1)b, 22.1(3)b(8), 23.1(3,4) Definitions 567-131.1, 141.1(1), 148.2, 150.2, 151.2 Fees, see Storage/Disposalf['retJtmentfl'ransportation this subheading below Household, disposal 567-144.4(1), 144.5(2), cbs 211, 214 Natural resources department authority 561-1.2(8), 1.3(2)h, 211.4, 214.4 Notification 567-ch 131, 132.1, 140.1, 140.3, 141.12, 141.13(9-13,15), 150.5(3),

150.6 Oil, waste 567-23.1(4)ad, cbs 119, 135 Appendix B, see also OIL Storage/disposaVtreatment/transportation

Authorization instructions 567-102.15 Confidentiality 567-141.15 Construction, see Sites this subheading below Contested cases/hearings 567-150.7-150.10 Emission standards 567-23.1(4)ad Fees 567-140.6, ch 149, 150.3(3) Fonns 567-ch 140, 141.12(4), 149.5, 149.7(3), 150.3(3) Household, see Household, Disposal this subheading above Permits 567-140.4, 140.5, 141.13, 141.14, 141.16 Prohibitions 567-102.15, 141.7 Radioactive 567-102.15(1), cbs 131, 132, 152 Records/reports 567-131.2, 141.3, 148.6, 148.7, 149.7 Sites

Re~stration 567-ch148 Selection/construction 567-140.1, cbs 150-152

Standards, federal 567-ch 141, 149.6

58

lAC 8126/98 Index ENVIRONMENTAL PROTECTION COMMISSION (cont'd)

~

Hearings/appeals 567-22.107(6), 41.10(5)d,e, 54.10, 65.14(2) Lagoons, see Air QlUllity: Anllerobic Lagoons above Landfills, see Solid Waste MaTUJgement/Disposal below Licenses 561-1.2(8), 7.16; 567-140.1, 150.3, 150.8-150.11 Loans

Waste reduction/recycling 567--ch 212 Wastewater treatment 567--ch 92

\._.,I Meetings 567--ch 1 Natural resources department authority 561--ch 1; 567--chs 40, 44, 209.4, 211.4,

212.4, 214.4 Officers 567-1.9, 1.10 Oil, recycled/waste, see Hazardous waste above Open burning, see Air QlUllity above Penalties 567--ch 10 Permits

Anaerobic lagoons 567-22.1, 22.3, 23.5, 65.6(1) Applications 567-20.3(1), 22.1(3), 22.5(3)e, 22.102-22.105, 22.107, 22.109(3),

22.128-22.130, 22.133, 22.203, 22.205, 40.3, 40.5, 60.3, 60.4, 64.1, 64.2(4,5,9,10), 64.3, 64.16, 65.5, 65.8, 65.9, 65.16, 69.1(4), 100.3, 102.3, 102.12, 102.14, 103.7(2)

Areas, attainment/unclassified 567-22.4 Conditional 567-22.1(4), 22.3 Construction 567-22.1, 22.3, 22.207, 22.300(9), 31.1, see also Water: Wastewater

Disposal/Treatment this subheading below Feedlots 567--60.3(2), 64.18, ch 65 General 567-22.109 Hazardous waste facilities 567-140.4, 140.5, 141.13, 141.14, 141.16

ENVI

National Pollutant Discharge Elimination System (NPDES) 567--60.2, 60.4(2), 62.1(1), \...,; 62.7, 62.8, 64.1, 64.3(4)b(2), 64.4-64.8, 64.16, 64.18, 103.2(11)c

Natural resources department authority 561-1.2(1,5,8,10--12), 1.3(2)h Notification 567-41.10(5) Pollution equipment installation 567-20.3(1 ), ch 22, 27 .3(3)d Renewal 567-22.107, 22.116, 22.202, 52.4(4)d, 100.3, 101.5(7)b, 102.2(1)c,

102.3(2)b, 102.13(9), 103. 7(6) Revocation 567-22.109(9), 22.115, 22.208, 22.300(11), 52.1, 64.3(11), 150.11(4) Sewers 567--ch 9, 60.3, 60.4(1)b, 64.2(9,10) Sludge, sewage, land application 567-67.6 Small sources 567-22.300

59

ENVI Index ENVIRONMENTAL PROTECTION COMMISSION (cont'd) Permits

Solid waste management/disposal Amendments 567-102.3(2)b, 102.7 Com posting facilities 567---ch 105 Construction/operation 567---ch 102 Fonns 567-100.3 Incineration units 567-22.107(1)a(7), 22.108(2), 22.201(2)a, 22.300(3) Land application 567-120.3, 121.3, 121.4 Operation requirements 567-102.13, 103.7(4), 105.3 Plan requirements 567-101.5, 102.4, 102.5, 102.12 Renewal 567-100.3, 101.5(7)b, 102.2(1)c, 102.3(2)b, 102.13(9), 103.7(6) Revocation 567-102.10 Site requirements 567-101.5(5)b{7), 103.7(1), 104.10(9,10) Transfer 567-102.8 Types

Closure 567-102.2(4), 102.12(10), 102.14(9), 104.11(3) Developmental 567-102.2(3) Temporary 567-100.3(1)b, 102.2(2)

Spray booths, paint/solvents 567-22.8

IAC8/26/98

Title V 567-22.101-22.108, 22.109(9), 22.110--22.116, 22.201(2), 22.202, 22.203(1), 22.300

Voluntary operations 567-22.200--22.208, 22.300(8)a Water

Exemptions 567--61.2(2)h Irrigation, see IRRIGATION Storage/diversion/withdrawal 567-49.4, cbs 50-53 Supply systems 567---chs 9, 40, 41.10(5), 43.2, 43.3(6,7), see also WELLS Wastewater disposal/treatment

See also Sewers below Animal feeding operation 567--65.3-65.5 Construction/operation 567---chs 60, 64, 65, 69 Forms 567--60.3

Wells, see WEUS

Pesticides 567-52.21(2)k, ch 66, 121.3(1 ){, 121.4(2) Pollution controVrecycling property, taxation 567---ch 11; 701-18.45(1,8), 18.58(2)h,

39.6(2)a(4), 39.6(3)a, 76.9, 80.3, 80.7(5), see also Permits above

60

IACS/26/98 Index ENVIRONMENTAL PROTECTION COMMISSION (cont'd)

Radioactive materials 567-40.2, 41.8, 41.9, 61.3(3)c(1), 62.1(2), 83.3(2)b(1)"7," 83.3(2)b(3)"8," 102.15(1), chs 131, 132, 135.1(3)c, ch 152

Records 561---ch 2; 567-1.11(8), ch 2, 21.1, 22.107(10), 60.3, 63.2, 63.7-63.11, 64.5(5), 103.2(8), 109.6, 136.20, 141.15, 149.1(3), 149.7, see also Water Quality: Supply below; NATURAL RESOURCES DEPARTMENT: Records

Recycling, see Solid Waste Management/Disposal below Rule making 567---chs 4, 5 Sanitary landfills, disposal, see Solid Waste Management/Disposal below

'..' Septage, private systems 567--68.9(1 ), 69.17 Septic tanks, see Wastewater Treatment: On-site below Sewers

See also Sludge below; SEWERS Building 567--69.1(3), 69.4 Construction, treatment works

Authority 567---ch 9 Grants

Applications 567-90.3, 91.1 Forms 567-90.3

-.....,; Funds, reserve 567-91.7 Hearings 567-91.3 Limitations 567-91.6(3,4) Needs categories 567-91.4(1) Projects 567-91.2, 91.4(2,3), 91.5, 91.6, 91.8-91.10

Permits, wastewater 567-60.3, 60.4{1), 64.2(9,10), 69.1(5) Standards 567-9.4(2), 47.19(6), 47.48(3), 64.2(9,10)

Definitions 567-23.1(2)k, 64.1(5,6) Effiuent limitations/prohibitions 567--62.1(6,7), 62.3, 62.6(3) Emission standards 567-23.1(2)k

~ Flood plains 567-72.5(2)b Operation 567-60.3(2), 64.3 Storm 567--62.3(2), 64.2(8) Taxation 701-14.3(9), 26.72

Sludge Definitions 567--67.5, 69.1(2), 81.1, 100.2, 120.2, 131.1 Incineration, emission standards 567-23.1(2)k Industrial 567-102.15, 120.2 Land application 567---ch 67, 102.15(3)c, ch 120, 121.2(2), 121.3(1), 121.4 Monitoring 567--67.7(1,3), 67.8(1,3)

61

ENVI

ENVI Index ENVIRONMENIAL PROTECTION COMMISSION (cont'd)

Sludge

Municipal sewage 567-102.15(3), 103.6, 104.10(2) Processing 567--67.7, 67.8(1), 67.11, 81.1, 102.15(3)b, 104.8, 104.10(2) Records 567-67.7(4), 67.8(4) Sanitary landfills 567-102.15, 103.2(1)o, 103.6 Stabilization 567--67.11(2), 100.2, 120.2, 121.3(1)c

Solid waste management/disposal See also Sludge above Generally 567-ch 101 Animals, dead 567-101.3 Appliances, electrical parts 567-ch 118 Batteries 567-ch 145 Beverage containers 567-ch 107 Closure, facilities 567-102.12(10), 104.11, 105.8, 106.4 Coal residue 567-103.7, ch 108 Combustors, emission standards 567-23.1(2)nnn Composting facilities 567-101.5(5)b(4), ch 105 Contracts 567-101.6 Crop/garden use 567-ch 65 Table 4, 121.2, 121.3(1)a(1), 121.3(1)/(7)

IAC8/26/98

Definitions 567-100.2, 101.3(1), 107.2, 108.2, 109.2, 118.2, 119.2, 120.2, 209.3, 211.3, 212.3, 213.3, 214.3

Dumps 567-101.3, 101.7 Farms 567-101.3 Foundry sand 567-108.4 Grants 567-chs 209, 210, 211.8, 214.6(2), 214.7, ch 215 Hazardous waste, see Hazardous Waste above Hydrologic monitoring system 567-103.2(3,4), ch 110 Incineration 567-22.107(1)a(7), 22.108(2), 22.201(2)a, 22.300(3), 101.5(5)b(5),

102.13, 105.1(2) Infectious 567-102.15(2)a,g Inspection 567-102.2(1)b, 102.11, 103.2(2)i, 103.7(5)(, 213.7 Jurisdiction, dt;partment 561-1.2(10), 1.3(2)h; 567--60.1, 100.1, ch 209 Land application 567-52.21(2);, 101.3, cbs 120, 121, see also Feeding Operations,

Animal above Landfills, sanitary

Closure 567-103.2(10,13,14), 103.7(5), ch 111 Definitions 567-23.1(5)a(1), 100.2, 209.3 Excavation 567-101.7 Fees 567-ch 109 Financial assurance 567-ch 111

62

lAC 8126/98 Index ENVIRONMENTAL PROTECIION COMMISSION (cont'd)

~ Solid waste management/disposal Landfills, sanitary

Flood plain development 567-71.6, 72.7 Gas, methane 567-103.2(15) Grants 567-ch 209 Groundwater 567-103.2(3-10), 103.2(13)g, 103.2(14)d, 103.5(1)c,d, 103.7(3)e,

103.7(4)e, 109.1 Leachate 567-103.2(1)g, 103.2(9,11,12), 103.2(13)11, 103.2(14) Liner system 567-103.2(1 )d,e, 103.2(11 )a( 4) Operation requirements 567-102.13, 102.14, 103.2(2,16), 103.3(2), 103.4(2),

103.5(2), 103.6(2), 103.7(4), 109.6 Plans 567-103.2(1), 103.3(1), 103.4(1), 103.5(1), 103.6(1) Prohibitions 567-101.7, 102.14, 102.15, 103.6, 105.1(2) Sand, foundry 567-108.4(4)a Sludge, sewage 567-102.15(3), 103.2(1)o, 103.6 Soil, contaminated 567-102.15(2);, 121.3(2,3) Waste

Construction/demolition materials 567-103.4 Emission standards S67-23.1(2)rrr, 23.1(5) Methane gas, conversion property 701-80.12 Special 567-102.15

Loans 567-chs 209, 212 Monitoring wells 567-103.2(3), 103.7(4)c-e, 110.4 Natural resources department authority 561-1.2(10), 209.4, 211.4, 212.4 Packaging, toxicity 567-ch 213 Permits, see Permits above Pesticides 567-121.3(1){, 121.4(2) Plan, submission 567-101.5, 102.4, 102.5, ch 210, see also Landfills, Sanitary this

subheading above Polychlorinated biphenyls (PCBs) 567-102.15(2)i, ch 118

~ Processing facliitie5 · 567-ch 104

ENVI

Radioactive materials 567-102.15, chs 131, 132, 152, see also Radioactive Materials above

Records/reports 567-103.2(8,15), 105.7, 109.6 Recycling operations 567-100.2, 101.5, chs 106-108, 145, 212; 701-18.45(8), 80.3 Reduction program 567-101.4, chs 209, 212 Reuse 567-ch 108 Sludge, see Sludge above Special waste 567-102.15 Standards, emissions

\w.l Combustors 567-23.1(2)nnn Landfills, municipal S67-23.1(2)rrr

63

ENVI Index ENVIRONMENTAL PROTECTION COMMISSION (cont'd)

Solid wtJ.Ste moMgement/disposal

Taxation 701-14.3(9), 26.71, 64.7(6) Tires 567-23.2(3)e, 101.5(5)b(3)"4," 102.15(4), 117.2, 117.4(2), chs 215-218 Yard waste composting faci.lities 567-ch 105

IAC8/26/98

Standards, see Air QUillity: Emissions above; Hazardous Waste above; Sewers above; Solid Waste Mamgement/Disposal above; Tanks, Underground Storage (UST): Codes/ Standards below; Water QUillity below

Streams, see Water QUillity below Tanks, underground storage (UST)

See also TANKS Authority 567-135.1 Certificates 567-135.12(10), ch 135 Appendix D Closure 567-135.3(5)e, 135.4(5)c, 135.15, 135.16(2}r, 136.22 Codes/standards 567-135.3, 135.4, 135.5(3)b, 135.5(4)a,g, 135.15(2), 13~.6(2-4) Construction, materials/equipment 567-135.3(1,2), 135.4(3), 135.5(3)b, 135.5(4)g Definitions 567-135.2, 136.3 Exemptions, pre-1974 operation 567-135.15(7) Fees 567-135.3(3)g,k, 135.3(5), 135.3(6)a(1,2) Financial responsibility

Amount 567-136.4 Applicability 567-136.1 Assurance 567-136.5, 136.17, 136.18, 136.19(1)b{2), 136.20, 136.21 Bankruptcy 567-136.19, 136.23 Bonds 567-136.9, 136.13, 136.18(1)a, 136.21(1), 136.24; 701-40.37 Cancellation/renewal/suspension, provider 567-136.18, 136.19(1)b{2) Closure, temporary 567-135.15(1)a Compensation, third parties 567-136.4, 136.12(2) Section 4 Definitions 567-136.3, 136.12(2) Section 1 Evidence, owner 567-136.19, 136.20 Fonns 567-136.6(4}, 136.7(3), 136.8-136.10, 136.12(2), 136.19(1,2), 136.20(2),

136.21(2), 136.23(3) Guarantee/guarantor 567-136.7, 136.15, 136.18(1)a, 136.19(1)b(3), 136.21(1,4),

136.24 Insurance

Claims 567-136.8(2Xa)''2"e, 136.8(2)(b)"2"e, 136.21(2) Endorsement/certification 567-136.8(2) Liability 567-136.8 Self-insurance 567-136.5(2), 136.6 Termination 567-136.18

64

lAC 8/26/98 Index ENVIRONMENTAL PROTECTION COMMISSION (cont'd)

~ Tanks, underground storage (UST) Financial responsibility

Letter of credit 567-136.10, 136.18, 136.21(1), 136.24 Notification 567-135.3(3)d, 136.23 Records/reports 567-135.9(3)(, 136.19, 136.20 Termination 567-136.22 Test demonstration 567-136.5-136.14 Time requirements 567-136.2 Trust fund

"--"' Agreement 567-135.17(4), 136.11, 136.12(2), 136.20(2) Standby fund 567-136.7(4), 136.12, 136.21, 136.24

Fuel, farm/residential 567-135.3(4) Funds

Need evaluation 567-135.17 Release claims, trusts 567-136.21(2)

Groundwater, see Groundwater above Inspections 567-135.3(1)e, 135.3(2)b, 135.4(2)b-d, 135.7(3) Laboratories, analyses 567-83.3(2)b{2), 83.3(2)b(3)"7," 83.6(7)a, 135.9(3)/,

135.9(7)h, 135.16 \.,.1 Monitoring 567-135.5(2)b, 135.5(4)e-g, 135.7(5)(, 135.8(4), 135.9(1), 135.9(12)c,

135.10(3)c,d,g,i,k-n, 135.10(6)h, 135.12(3)e,f,h, 135.12(5)c,d, 135.12(6)d,e, 135.15(3)

ENVI

Notifications 567-135.3(3,4), 135.4(5)a, 135.5(1)b, 135.9(8)c, 135.9(9)c, 135.10(8)e, 135.10(9)e, 135.12(11), 135.13, 135.15(1)b, 135.15(2), see also Reports this subheading below

Operation/maintenance 567-135.4 Petroleum

See also PETROLEUM: Diminution Fund Amnesty program 567-135.3(6) Diminution, exemption certificates 567-135.3(7)

~ Releases 567-135.5(2), 135.6(4), 135.7, 135.8(3) Waste oil 567-119.5(2)

Records 567-135.1(4)b, 135.4(2)d, 135.4(4)(, 135.4(5), 135.5(6), 135.7(5)(, 135.12(11)c, 135.15(6), 136.20

Registration 567-135.3(3)j,k, 135.3(5,6) Releases 567-135.4(5)a(2), 135.5-135.7, 135.8(3), 135.9(1)e, 135.13, 135.15(1)a,

136.19(1 )a, 136.21 Repairs 567-135.4(4), 135.5(6)c, 135.6(3)a(1) Reports 567-135.4(1)b, 135.4(5), 135.6, 135.7(2,3,5), 135.9(3,11), 135.10(1,11),

135.11(2), 135.12(9), 135.13, 135.15(3)a''2," 135.15(4)c, 135.16(2), 135.18, ~ 136.19, see also Notifications this subheading above

Sewers, receptors 567-135.10(6)

65

ENVI Index ENVIRONMENTAL PROTECTION COMMISSION (coni' d) Tanlcs, underground storage (US1)

Site assessment/classification 567-135.8-135.12

IAC8/26/98

Soil/water contamination, analyzation/excavation 567-83.6(6)a, 135.7(3)a(4), 135.8(1)a, 135.8(3), 135.9(1)a,b,f, 135.9(5,7), 135.10, 135.12(3)e, 135.12(5)d, 135.12(6)d, 135.12(11)c, 135.14, 135.15(3,4), 135.18(4), ch 135 Appendixes A, B, see also Monitoring this subheading above

Taxation credit, small business 701-80.10 Tests 567-135.3(2)b(2), 135.4(2)b, 135.4(4)d,e, 135.5, 135.6(3), 135.9(10)c,

see also Monitoring this subheading above; Soil/Water Contamination, Analyzation/Excavbtion this subheading above

Vapors, explosive 567-135.7(5)d(3), 135.9(3)h, 135.9(6,7), 135.10(6)b,h, 135.10(7)b,h

Underground tanks, see Tanks, Underground Storage (UST) above Wastes, see Hazardous Waste above; Solid Waste Management/Disposal above; WASTE Wastewater treatment/disposal

Animal feedlots, see Feeding Operations, Animal above Certification 567-81.9--81.11 Construction/operation 567-60.3, 60.4, 64.2, 64.3, ch 69, 71.5, see also On-site this

subheading below

Effluents 567-52.21(2)h, 60.4(2)b(2), 62.1(6), 62.3, 62.6--62.8, 64.6, 69.5(1)c, 69.9(1)c, 69.10(4,6), 69.11(1)b,c, 69.11(2)e, 69.12(7), see also Toxicity Testing ~ this subheading below

Flood plains 567-71.5, 72.6 Forms 567-60.3, 63.10 Iowa Wastewater Facilities Design Standards, manual 567-64.2(9) Laboratories, analyses 567-63.1(4), 83.3(2)b(1)''2,3," 83.3(2)b(3), 83.4 Loans, state revolving fund (SRF) 567-ch 92 Monitor requirements 567--60.3(3), 60.4(2)b(3), ch 63 On-site

Absorption systems 567-69.6, 69.10(4), 69.12(7) Aerobic mechanical systems 567-69.10 Alternatives, designs/methods 567-69.16, 69.18 Definitions 567-69.1(2) Drip irrigation systems 567-69.8 Filters, sand 567-69.9, 69.10(4), 69.12(7) Mound systems 567-69.7, 69.10(4), 69.12(7) Permits 567-64.6(1)a,c, 64.15(4), 69.1(4,5), 69.17(1)d(4) Ponds, waste stabilization 567-69.12 Public connections 567-69.1(3) Septage, land disposal 567-69.3, 69.17

66

lAC 8n.6198 Index ENVIRONMENTAL PROTECTION COMMISSION (cont'd)

~ Wastewater treatment/disposal

On-site

Septic tanks Cleaners, licensure/standards 567-ch 68, 69.17(2) Construction 567-60.3(1)a"J," 69.5 l..ocation 567~9.1(6), 69.5(1)b

Sewers 567---69.1(3), 69.4 Soil application 567---69.3, 69.6, 69.17 Toilets 567---69.13--69.15

Variances 567---69.19 Water, surface 567---69.2 Wetlands 567---69.11

Operators, see Water Quality: Treatment below Permits 567-ch 60, 61.2(4)a, 63.3, 63.4, chs 63 Tables 1-V, 64, 69.1(4,5), 69.2,

69.17(1 )d( 4), 105.4(15) Plant.cVsystems, grades 567-ch 81 Private facilities, commercial septic tank cleaners 567-ch 68 Reports 567-ch 63

"'-". Site surveys 567---60.4(1 )c, 64.2(2,3) Sludge, see Sludge above Standards 567-ch 62, 63.1(1)a,b, 63.1(2)b(3), 64.2, 68.8, 68.9, 69.6(5), 69.10(2),

91.1, 91.2, 92.10 Storm water discharges 567---60.2, 60.3(2), 64.3(1), 64.3(4)b, 64.4, 64.6, 64.8(2)a,

64.13, 64.15, 64.16 Toilets 567--68.9(1), 69.13--69.15 Toxicity testing 567~3.4

Water quality See also WATER Acts, federal

Clean Water Act 567-ch 91, 92.2-92.4, 92.6, 92.8, 92.10, 92.11(3)c, 135.1(3) Environmental Policy Act 567-92.10(1)h Safe Drinking Water Act 567-40.1, 43.2(5) Water Pollution Control Act 567-60.2, 64.8(1)c, 90.1, ch 91, 131.1

Aquifers Agricultural drainage wells 567-50.2, 50.3(1), 50.4(2), 50.6(7), 51.8, 52.21

Bedrock 567---65.15(9), 135.8(5), 135.10(3) Definition 567-50.2 Permits 567-50.6(1,4,7), 51.3, 51.5, 52.21

Tests 567--41.5(1)e, 50.6(1,5), 52.6(4)

67

ENVI

ENVI Index ENVIRONMENTAL PROTECTION COMMI~ION (cont'd) Water quality

Aquifers

Well construction 567-49.7(3,5) Withdrawals 567-50.6(1), 51.6, 52.4, ch 54

Bottled, standards 567-43.1(3) Cisterns 567--40.2 Conservation measures, shortages 567-52.9, 52.10

IAC8/26/98

Contaminants 567-135.8, 135.9(3), 135.16, see also Supply this subheading below Definitions 567-38.1, 39.3, 40.2, 47.5, 49.2, 50.2, 81.1 Districts, rural 567-51.6(4), 81.1 Drinking, generally 567~hs 40, 41, 43-49, 135.9(4,8,9), 135.10(3)g, 135.10(4) Flood plain development, see FLOOD CONTROL Groundwater, see Groundwater above; Supply this subheading below Irrigation 567-38.3(1 ), 50.2, 50.3, 50.6(2), 52.2, 52.4(3), 52.9(3)c(3), 52.10(3) Mixing zones, regulatory 567-61.2(4) Natural resources department authority 561-1.2(2,11,12), 1.3(2)h; 567~h 40 Permits 561-1.2(2,11,12); 567~h 38, 40.3-40.5, 41.10(5), 41.10(6)d, 43.2,

43.3(3,6,7,9), 49.4, cbs 50-53, see also Withdrawals this subheading below Pesticides, aquatic 567~h 66 Radioactive materials 567-40.2, 41.8, 41.9, 61.3(3)c(1), 62.1(2), 83.3(2)b(1)"7,"

83.3(2)b(3)"8," cbs 131, 152 Sanitary landfills 567-103.5(1)c,d Standards 561-1.2(2,11); 567-40.1, 40.2, 40.4(4), 41.2(1)e, 41.2(3)e, 41.2(4),

41.3, 41.7(2)e, 41.7(3,4), 41.9(1)c, 41.9(2), 41.10, 41.11(3)d, 43.1(3,4), 43.3, 47.19, 47.48(3), ch 61, see also Wastewater Treatment above

Storage/diversion 561-1.2(12); 567-chs 50-52 Streams, protected 567-50.6(6), 52.3, 52.4, 52.8, ch 53, 61.2(1), 61.3(5), 72.2(1)d,

72.31, 72.32, 72.50--72.52 Supply

Chlorine, see Disinfection this subheading below Conservation plan 567-52.9(3)c, 52.10(3)h Construction 567-ch 9, 40.3, 40.4, 41.4(1)1{5), 43.1(2,4), 43.3, 43.4, 43.8(4),

72.8, 82.12, see also WELLS Contaminants, levels/analyses

Generally 567-41.10, 41.11, 41.14, 41.15 Algae 567-41.2(4) Asbestos 567-41.3, 41.10(2)e(15), 83.3(2)b"6," 83.6(7)b{4) Backflow 567-43.1(4) Coliforms 567-41.2(1), 41.10(11,12), 43.5(4) Compliance 567-41.3(1)b(2), 41.3(1)c, 41.5(1)b{4), 41.5(1)c(1), 41.5(1)e,f,

41.9, 41.14

68

\...,;

·~

'..._;

\...,)

\.,,

IAC8n.6/98 Index o;;NVTRONMENTAL PROTECTION COMMISSION (cont'd)

~ater quality Supply

Contaminants, levels/analyses Copper 567-41.4, 41.10(2)e(14), 41.10(7), 43.8 Filtration 567-41.7, 43.5 Fluoride, see Fluoride this subheading below

ENVI

Groundwate:- source 567-41.2(l)c(l)''2,5," 41.2(4), 41.4(l)e,f, 41.7, 41.11(3)b, 43.? ~(2), 43.5

Inorg ; chemicals 567-41.3, 41.10(2)e(16-19,21,53-57), 43.3(10)b, 83.3(2)b, 83: \ /)b(4)

Labora.ory, certification 567--41.2(3)e, 47.19(4), ch 83 Lead 567-41.4, 41.10(2)e(13), 41.10(3,4), 41.10(6)e, 41.10(7), 43.8 Macroscopic organisms 567-41.2(4) Methods, alternative 567-41.4(14), 41.12 Monitoring 567--41.2-41.5, 41.7, 41.9, 41.10(7), 41.11-41.13, 41.15, 43.1(3),

43.3(7)c, 43.5(4), 43.7(2), ch 43 Table B Nitrates, see Nitrates/Nitrites this subheading below Organic chemicals 567--41.5, 41.10(2)e(24,28-36,38-52,59,60,64,66-75), 41.11,

43.3(10)a, 83.3(2)b, 83.6(7)b PCBs (polychlorinated biphenyls) 567-41.5(1)/{4), 41.10(2)e(45) Pesticides 567--41.10(2)e(24-27 ,29-32,35,39-43,50,52,63,66,69-71, 75),

~· 83.3(2)b{1)"4," 83.6(7)b Radioactivity 567--40.2, 41.8, 41.9, 61.3(3)c(1), 83.3(2)b(1)"7," 83.3(2)b(3)"8" Records/reports 567--41.2(1)c(5), 41.2(3)e(2), 41.4(1)/{3,4), 41.7(2),

41.10(1,6,7), 43.5(1)b(3), 43.7, 83.6(6)b Trihalomethanes 567--41.5(1)b(3), 41.5(1)e, 41.9, 41.10 Turbidity 567--41.7(1), 41.9(1), 43.3(7)c(3), 43.5(1,3,4), 43.7(3) Vinyl chloride 567--41.5(1)c(2)"10,'' 41.5(1)d, 41.10(2)e(9) Waivers 567--41.5(1 )c(2)"6,9"

Corrosion 567-41.4(1}(, 41.10(2)e(13-15,17), 41.10(3)a(1), 41.10(7)c, 43.8 Definitions 567-38.1, 40.2, 44.4, 47 5, 49.2, 50.2, 81.1

'--"' Disinfection 567--40.2, 41.2(1)d, 41.2(3), 41.5(1)e, 41.7(2), 43.5, 43.7 Fees, operation 567--43.2(3)b Fluoride 567--41.3(1), 41.10(2)e(5), 43.7, 83.6(7)b(4) Hazards 567--43.1(1), 43.3 Interconnected systems 567--41.13 Natural resources department authority 561-1.3(2)h; 567-ch 40 Nitrates/nitrites 567--41.3(1), 41.10(2)e(20,21), 83.6(6)b, 83.6(7)b{4) Noncommunity 567-40.2, 41.2(1 )c(1 )"5" Nonpublic 567-ch 49, see also WELLS Nonregulated, interference 567-ch 54

69

ENVI Index ENVIRONMENTAL PROTECTION COMMISSION (cont'd) Water qUillity

Supply

Nontransient, noncommunity 567-40.2, 41.3(1), 41.4, 41.5(1)b(2), 41.5(1)c(2)"4,6,9,, 41.5(1)c(3)"4,, 41.10(3)c(4,5), 41.10(7)a(3), 41.11

Permits, operation 567-40.3-40.5, 41.10(5), 43.2, see also WELLS Pipes/mains/service lines 567-ch 9, 43.1(2), 43.3(6), 43.8(4) Private 567-ch 38, 40.1, ch 47 Public, generally 567-chs 40, 41, 43, 52.10(3)h

IAC8/26/98

Records/reports 567-41.7(2)e(2), 43.5(4)b, 43.7, 43.8(1)b(2), 52.6, see also Contaminants, Levels/Analyses this subheading above

Sodium 567-41.11(3) Tests 567-42.4(4), ch 47, 82.12(5), ch 83, see also Aquifers this subheading above;

Contaminants, Levels/Analyses: Monitoring this subheading above Treatment, see Treatment below Violations, notification 567-41.9(3)b(5), 41.10(2), 43.5(4)b(4) Wells, see Wells below

Surface sources, protection 567-43.5, ch 61, 135.9(10) Treatment

Corrosion control 567-41.10(7)c, 43.8(2), see also Supply: Corrosion this subheading above

Facilities 567-ch 44, 71.5, 72.8, ch 81 Filters/filtration 567-41.2(1)d(4), 41.7, 43.3(9), 43.5 Loans, facilities 567-ch 44 Methods, compliance 567-43.1(3), 43.3(10), 43.5 Operators

Certification 567-81.2, 81.6(2), 81.9-81.11, 81.14 Discipline 567-81.13, 81.14 Education/experience 567-81.6, 81.9, 81.10 Examinations 567-81.6--81.9, 81.10(4)

Proposals, changes 567-41.5(1)e(6) Records/reports 567-41.7(2), 43.5(4}b, 43.7, 43.8(1)b(2) Wastewater, see Wastewater Treatment above

Waterways, see Streams, Protected this subheading above Wells 567-chs 38, 39, 40.3, 40.4, 41.4(5)h(4), 41.5(1)c(2)"1," 41.5(1)c(5)"9,"

41.11(3), 43.3(7), 43.5(1)b(2), ch 43 Table A, cbs 47, 49, 50.2, 50.3, 50.6, 50.7(2), 51.6(5), 51.8, 52.6, 52.11, 53.7(1), cbs 54, 82, 135.9(4), see also WELLS

Withdrawals Permits 561-1.2(12), 1.3(2)h"5"; 567-49.4, 50.3, 50.4, 50.5(2), 50.6(1), 50.7,

51.2, 51.5, 51.7, 52.2-52.6, 52.9(3), 53.1, 53.5-53.7 Registration 567-50.6(1 )a(2), 51.6(5,6) Well interference 567-49.7(3), 50.2, 50.7(2), 52.6(4), ch 54

70

IACS/26/98 Index

EPILEPSY Driver's license 281-43.17; 761-600.4(4), 605.5(6)

EQUINE

See HORSES; RACING AND GAMING

EROSION

"'ee SOIL; SOIL CONSERVATION DWISION

"--" ESCALATORS

See ELEVATORS

ESTATES Taxation, see TAXATIOA.

ESTHETICIANS See COSMETOLOGY AND COSMETOLOGISTS

;TIDeS AND CAMPAIGN DISCLOSURE

'-"see also ELECTIONS; POLITICS Advertising, political 351-4.42(1)a-e, 4.70, 4.71, 4.73-4.75, 4.80, 12.3(3) Board

Address 351-5.3(1) Agenda 351-5.8 Complaints, see Complaints below Copies, fees 351-5.10 Declaratory rulings 351--ch 9 Duties 351-5.1(2) Ethics 351--ch 12

\._) Forms, see Forms below Hearings 351-1.4(4), ch 7 Opinions 351-5.2, 5.3 Organization 351-5.1 Reports, see Committees below Rule making 351--ch 8, 10.15(1)

Committees Accounts, financial 351-4.5 Assets transfer 351-4.43

'-...~ Consultants 351-4.34

71

ETID

ETHI Index ETHICS AND CAMPAIGN DISCWSURE (conl'd) Committees

Contributions See also Funds, Election Campaign below Corporate involvement 351-4.80(6,1), 4.88 Earmarked 351-4.49 Identity requirements 351-4.46, 4.47, 4.49 Independent expenditures 351-4.100(3), 4.101, 4.102, 4.103(3,4), 6.2(6) In-kind 351-4.32, 4.100(2), 4.102, 4.103 Loans 351-4.50 Minors 351-4.45 Officials/employees/candidates 351-12.3 Out-of-state 351-4.48 Reports, see Reports this subheading below

Trusts 351-4.47

IACS/26/98

County/local ballot or franchise issues 351-4.1(2)c, 4.7, 4.21(3), 4.24, 4.27, 4.70(4) Debts 351-4.31, 4.44, 4.111, 4.113 Dissolution 351-4.39, 4.110, 4.111 Inactive 351-4.52 Loans 351-4.29(8), 4.33, 4.5o \V Property

Corporate 351-4.80, 4.83, 4.84 Disposition 351-4.112 Inventory 351-4.35

Records 351-4.55 Reports, filing

See also Funds, Election Campaign below Amendments 351-4.39 Bank statement 351-4.36, 4.110 Consultant expenditures 351-4.34 County commissioner, duties 351--ch 3, 5.9 Delinquent 351-4.23, 4.26, 4.52(1)b, ch 6 Due date 351-4.22, 4.26, 4.52(1)a, 4.52(2), 4.101, 4.102

' Errors 351-4.37, 4.40 Forms/schedules 351--4.1, 4.21-4.29, 4.31-4.35, 4.54 Inactive, reinstatement 351--4.52 Information, use 351-5.10(3) Initial 351--4.38, 5.9 Location 351-4.21 Municipal/school elections 351-4.1(2)b, 6.1

72

lAC 8/26/98 Index .._;EIHICS AND CAMBUGN DISCLOSURE (cont'd)

Committees Reports, filing

Out-of-state 351-4.48 Supplemental 351-4.41 Trusts 351-4.47 Verification 351-4.37 Voluntary 351-4.25

Statements of organization 351-4.1-4.6 "--" State/statutory, expenditures 351-4.103

Temporary, organizations 351-4.53 Violations 351-1.1, 4.52(1)b, 4.75, ch 6

Complaints Contested cases 351-1.2(5)d, 1.4(3,4), ch 7 Discipline 351-1.3, 1.4 Form 351-1.1(1) Hearings 351-1.3-1.14 Informal settlements 351-1.5 Investigation 351-1.2

\w'' Review 351-1.1(2,4) Statute of limitations 351-1.1 Subpoenas 351-1.2(3)

Contributions, see Committees above Corporations

Advertising, ballot issues 351-4.70(4) Entities 351-4.80-4.88, 4.111 Political 351-4.86, 4.87

County election commissioners 351--ch 3, 4.48, 5.9 Definitions 351-4.1(1), 4.22(12), 4.34, 4.39, 4.71, 4.80, 4.100, 7.2

\._I Employees, state Administrators, personal finances 351--cb 11 Ethics 351-12.3

Forms 351-1.1, 2.12, 3.3, 4.1, 4.101, 4.102, 11.1(3-6) Funds, election campaign

See also Committees: Contributions above Accountability 351-2.5 Checkoff, tax 351-2.1, 2.9-2.11, 5.1(2); 701-43.4(2) Deposits, financial institutions 351-4.41, 4.88 Expenses 351-2.4, 2.6, 2.8, 4.29, 4.42 Party distnbution 351-2.3, 2.4

73

ETHI

ETHI Index ETHICS AND CAMPAIGN DISCWSURE (cont'd) Funds, election campaign

IAC8n.6/98

Reports 351-2.2, 2.12, 4.32, 4.34, 4.39-4.41, 4.46-4.49, 4.52, ch 6, 10.15(9,10) Transfers 351--4.43, 4.44 Trusts 351-4.47 Unknown source, escheat 351-4.51 Withdrawals 351-4.54

Hearings, see Complaints above Lobbyists

Activities 351-13.4 Appointment 351-13.3 Ethics 351-1.3(11,14), 13.1 Penalties 351-13.5-13.9 Registration 351-1.3(14), 13.1"7," 13.5 Reports 351-1.3(14), 1.4(2), 13.2, 13.6, 13.7, 13.10

Penalties 351-4.52, ch 6, 13.5-13.9 Polls, valuation 351-4.103(3,4) Records

Generally, public/fair information 351---<:h 10 ~~

Address 351-10.3(1), 10.6 Changes 351-10.6 Confidential 351-10.4, 10.5, 10.7, 10.9(2,3), 10.10(2)a-J, 10.11, 10.12, 10.13(2,3),

10.15 Data processing 351-10.14, 10.16 Definitions 351-10.1, 10.5, 10.10(1) Disclaimer 351-10.17 Disclosure 351-10.7, 10.9-10.11 Fees 351-10.3(7) Open 351-10.9, 10.10(2)~1-3," 10.13(1), 10.15 Personally identifiable information 351-10.14 Personnel 351-10.14(1) Rule-making 351-10.15(1)

EXCISE TAX See TAXATION

EXECUfiVE COUNCIL Deferred compensation program 361---<:h 5; 581-15.6 Disaster contingency 361---<:h 7 Disclosure, financial 361---<:h 9

74

IAC8/26/98 Index

EXECUTWE COUNCIL (cont'd)

1..,./

Ethics, complaints 361---ch 10

Health maintenance organizations (liMOs) 361---ch 6

Insurance, health benefit programs 581-15.1-15.4

Lobbyists, registration 361-ch 8

Taxation, inheritance, credits 361---ch 11

EXIUBITS

See FAIRS ~·

EXPLOSIVES Chemicals, safety 347-140.4

Hazardous material, transporting, see CARRIERS Inventory 661-5.851

License, commercial 661-5.7, 5.865, 5.866

Occupations, child labor 347-32.8(1) Package inspection, radiation training exemption 641-45.1(10)i

Sanitary landfills 567-103.2(15) Standards 661-5.850

EYES

\wf Tanks, underground storage, vapors, see ENVIRONMENTAL PROTECTION COMMISSION Taxation 701-16.5

EXPOKI'S Endangered species 571-77.4 Ginseng 571-78.5 Motor fuel, tax exemption 701-64.3"1," 68.3

Taxation, local option 701-107.3(2)c Trade assistance 261-67.2(2), ch 68

"--'EYES Eyeglass lenses, impact-resistant 641---ch 121 Infants, ophthalmia prophylactics 641---ch 2

Medical assistance, see HUMAN SERVICES DEmRTMENT

75

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