&tate of Jowa

Iowa Administrative

Code Supplement

Biweekly

January 18, 1995

PHYLLIS BARRY ADMINISTRATIVE CoDE EDITOR

KATHLEEN BATES DEPUTY EDITOR

PUBLISHED BY THE

STATE OF IOWA UNDER AUTHORITY OF IOWA CODE SECTION 17 A.6

IAC Supp. PREFACE lAC 1/18/95

Since the Iowa Administrative Procedure Act [Iowa Code chapter 17 A] took effect July 1, 1975, over 100 agencies have complied with statutory requirements relating to rule making. The Code of Iowa is implemented by administrative rules contained in the "Iowa Administrative Code" which constitutes 18 loose-leaf volumes and one volume of Index.

Pursuant to Iowa Code section 17A.6, the Iowa Administrative Code [lAC] Supplement is published biweekly, beginning July 14, 1975.

The Supplement contains replacement pages to be inserted in the loose-leaf lAC according to instructions in the respective Supplement. Replacement pages incorporate amendments to existing rules or entirely new rules which have been adopted by the agency and filed with the Administrative Rules Coordinator as provided in Iowa Code sections 7.17, 17A.4 to 17A.6. [It is necessary to refer to the Iowa Administrative Bulletin* to determine the specific change.] The Supplement may also contain new or replacement pages for "General Information," "Style and Form," "Chapter 17 A" and other governing statutes, "Uniform Rules," "Table of Rules Implementing Statutes," and "Index."

When formal Objections to rules are filed by the Administrative Rules Review Committee, Governor or Attorney General, the text will be published with the rule to which the Objection applies.

Any Delay by the Administrative Rules Review Committee of the effective date of filed rules will also be published in the Supplement.

Each page in the Supplement contains a line at the top similar to the following:

lAC 1118/95 Revenue and Finance[701] Ch 39, p.21

This indicates a page in the lAC published on January 18, 1995. It relates to the Revenue and Finance Department, Agency No. 701, and is page 21 of Chapter 39.

If a rule appearing on this page is subsequently amended, it will be reprinted in amended form and the new page to be inserted will be included in a biweekly Supplement. The new page to be inserted will carry a later date, perhaps in this form:

lAC 2/1/95 Revenue and Finance[701] Ch 39, p.21

*Section 17A.6 has mandated that the "Iowa Administrative Bulletin" be published in pamphlet form. The Bulletin will contain Notices of Intended Action, Filed Rules, effective date Delays, Economic Impact Statements, and text of formal Objections to rules filed by the Administrative Rules Review Committee, Governor, or Attorney General.

In addition, the Bulletin shall contain all Proclamations and Executive Orders of the Governor which are general and permanent in nature, as well as other materials which are deemed fitting and proper by the Committee.

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lAC Supp. 1118/95 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 "Insert New Pages." It is important to follow instructions in both columns.

Editor's phone: (515) 281-3355 or (515) 281-8157

UPDATING INSTRUCTIONS

AGRICULTURE AND LAND STEWARDSHIP DEPARTMENT[21]

Accountancy Examining Board[193A]

Environmental Protection Commission[567]

January 18, 1995, Biweekly Supplement

[Previous Supplement dated 114/95]

IOWA ADMINISTRATIVE CODE

Remove Old Pages*

Analysis, p. 3a, 4 Ch 11, p. 1 - Ch 12, p. 2 Ch 47, p. 7 - Ch 48, p. I Ch 85, p. 9- Ch 85, p. I2

Ch 3, p. 1, 2 Ch 3, p. 5 - Ch 4, p. 1

Analysis, p. 2a, 2b Ch 20, p. 3 - Ch 20, p. 6 Ch 22, p. 43, 44 Ch 37, p. I - Ch 38, p. 1

Insert New Pages

Analysis, p. 3a, 4 Ch 11, p. 1- Ch 12, p. 2 Ch 47, p. 7 - Ch 48, p. I Ch 85, p. 9- Ch 85, p. 12

Ch 3, p. 1- Ch 3, p. 2a Ch 3, p. 5 - Ch 4, p. I

Analysis, p. 2a, 2b Ch 20, p. 3 - Ch 20, p. 6 Ch 22, p. 43, 44 Ch 3I, p. 1 - Ch 38, p. 1

*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 Instructions lAC Supp. 1/18/95

Remove Old Pages* Insert New Pages

REVENUE AND FINANCE DEPARTMENT[701] Analysis, p. 9, 9a Analysis, p. 9, 9a

Ch 18, p. 1, 2 Ch 18, p. 1 - Ch 18, p. 2a Ch 18, p. 51 Ch 18, p. 51 Ch 34, p. 3 - Ch 37, p. 1 Ch 34, p. 3 - Ch 37, p. 1 Ch39, p.l7, 18 Ch 39, p. 17- Ch 39, p. 24

Index Volume "S" Tab, p. 13- 18 "S" Tab, p. 13- 18 "S" Tab, p. 23, 24 "S" Tab, p. 23- 24a "T" Tab, p. 55, 56 "T" Tab, p. 55 - 56a

TAB Insert divider tab numerically

*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.

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lAC 1118/95 Agriculture and Land Stewardship(21] Analysis, p.3a

CHAPTER 46 \..,I CROP PESTS

46.1(177A) Nursery stock 46.2(177 A) Hardy 46.3(177 A) Person 46.4(177A) Nursery growers 46.5(177A) Nursery 46.6(177 A) Nursery dealer 46. 7(177 A) Out-of-state nursery growers

and nursery dealers 46.8(177A) Nursery inspection 46.9(177A) Nursery dealer certificate 46.10(177A) Proper facilities

~....,/ 46.11(177A) Storage and display 46.12(177A) Nursery stock viability qualifi­

cations 46.13(177A) Certificates 46.14(177A) Miscellaneous and service

inspections 46.15(177 A) Insect pests and diseases

CHAPTER 47 ORGANIC FOOD PRODUCTION

47.1(190B) Purpose 47.2(190B) Definitions and terms 47.3(190B) Standards 47 .4( 190B) Exceptions 47.5(190B) Treated seed, transplants and

propagating parts 47.6(190B) Records 47. 7(190B) Sworn statements 47.8(1908) Prohibitions 4 7. 9( 190B) Organic advisory committee

CHAPTER 48 PESTICIDE ADVISORY COMMITTEE

48.1 (206) Function 48.2(206) Staff

. 48.3(206) Advisors \w,J 48.4(206) Meetings

48.5(206) Open records 48.6(206) Budget 48. 7(206) Review of pesticide applicator

instructional course and examination

CHAPTER 49 Reserved

CHAPTER 50 IOWA FARMERS MARKET/WOMEN

INFANTS CHILDREN PROGRAM 50.1 ( 159) Authority and scope 50.2( 159) Severability 50.3(159) Program description and goals 50.4( 159) Def_initions

GENERAL PROVISIONS

50.5( 159) Administration and agreements 50.6(159) Distribution of benefits 50. 7( 159) Recipient responsibilities 50.8(159) Farmers market authorization

and priority 50.9(159) Vendor certification 50.10(159) Certified vendor oBligations 50.11(159) Certified vendor noncompliance

sanctions 50.12(159) Appeal 50.13( 159) Deadlines

CHAPTERS 51 to 57 Reserved

CHAPTER 58 NOXIOUS WEEDS

58.1 (317) Definition 58.2(317) Purple loosestrife 58.3(317) Records ·

CHAPTER 59 SORGHUM

59.1 ( 189) Sorghum-labeling and sales

Analysis, p.4 Agriculture and Land Stewardship[21] lAC ll/14/90

CHAPTER 60 POULTRY

60.1 ( 168) Egg-type chickens, meat-type chickens, turkeys, domestic waterfowl, domestic game birds and exhibition poultry.

60.2(168) License for dealers of baby chicks or domestic fowls

HEALTH REQUIREMENTS COVERING THE INTRASTATE MOVEMENT OF POULTRY

60.3(163) Turkeys

CHAPTER 61 DEAD ANIMAL DISPOSAL

61.1(163) Dead animal disposal-license 61.2(163) Animal disposal-persons defined 61.3(163) Disposing of dead animals by

-cooking 61.4(163) License fee 61.5(163) Certificate issuance 61.6(163) Filing certificate 61.7(163) License renewal 61.8 to 61.10 Reserved 61.11(163) Disposal plant plans 61.12(163) Disposal plant specifications 61.13 and 61.14 Reserved 61.15(163) Conveyances requirements 61.16(163) Disposal plant trucks 61.17(163) Disposal employees 61.18(163) Tarpaulins 61.19(163) Disposal vehicles-disinfection 61.20 to 61.22 Reserved 61.23(163) Rendering plant committee 61.24(163) Rendering plant-spraying 61.25(163) Penalty 61.26 and 61.27 Reserved 61.28(163) Anthrax 61.29(163) Anthrax-disposal 61.30(163) Hog-cholera-carcasses 61.31(163) Noncommunicable diseases-

carcasses 61.32(163) Carcass disposal-streams 61.33(163) Improper disposal

CHAPTER 62 REGISTRATION OF IOWA-FOALED

HORSES AND IOWA-WHELPED DOGS 62.1(99D) Definitions 62.2(99D) Iowa horse and dog breeders'

fund 62.3(99D) Forms 62.4(99D) Disciplinary procedures 62.5 to 62.9 Reserved

THOROUGHBRED DIVISION 62.10(99D) Iowa thoroughbred stallion

requirements 62.11 (99D) Notification requirements 62.12(99D) Stallion qualification and appli­

cation procedure 62.l3(99D) Application information 62.14(99D) Breeding record-report of

mares bred 62.15(99D) Iowa-foaled horses and brood

mares 62.16(99D) Iowa-foaled horse status 62.17 to 62.19 Reserved

lAC 9/6/89, 6/23/93 Agriculture and Land Stewardship(21]

CHAPTER 11 APPLE GRADING

Ch 11, p.1

21-11.1(73GA,HF331) Federal standards adopted. "Iowa Standards for Grades of Ap­ples" are hereby established by the adoption of "United States Standards for Grades of Ap­ples" (effective September 1, 1964, as amended October 1, 1966, July 25, 1972, and March 25, 1976) with additions set forth in 21-11.2(73GA,HF331).

21-11.2(73GA,HF331) Premium utility grade apple. Premium utility grade shall be used only by Iowa apple growers on apples grown and packed in the state of Iowa. Apples qualify­ing for this grade must meet the following standards.

1. These apples shall meet the requirements of the U.S. No. 1 Hail Grade as provided in the United States Standards for Grades of Apples.

2. Chieftain and Empire varieties. These two varieties must comply with the "Color Re­quirement" in U.S. Standards, Section 51.305. The minimum requirement for Chieftain and Empire will be: U.S. Extra Fancy 66 percent, U.S. Fancy 33 percent, U.S. No. 1, 25 percent.

21-11.3(73GA,HF331) Inspection fees. Fees for each inspection request shall be formulat­ed and assessed to cover all costs associated with the inspection of apples.

11.3(1) The fees shall be the sum of the following: a. The hourly wage rate received for inspectors. b. Mileage at the rate set by the state for government travel. c. Any per diem expenses properly associated with the inspection at the rate set for govern-

ment employees. d. A 6 percent fee assessed by USDA as cooperator in the inspection service. e. A 14.91 percent administrative overhead charge excluding the 6 percent assessed by USDA. 11.3(2) In cases where inspectors are required to work more than 40 hours per week, the

fee shall reflect 1.5 times the hourly wage rate received by the inspectors performing the in­spection service plus all other due considerations as outlined in subrule 11.3(1).

These rules are intended to implement 1989 Iowa Acts, House File 331. [Filed emergency 8/18/89-published 9/6/89, effective 8/18/89]

Ch 12, p.1 Agriculture and Land Stewardship[21] lAC 1118/95

CHAPTER 12 RENEW ABLE FUELS AND COPRODUCTS

21-12.1(159A) Purpose. The purpose of these rules is to further the economic develop­ment of Iowa and to encourage production of the renewable fuel and coproduct industry of Iowa by providing specific funding for technical assistance to any person who is located in Iowa or desiring to locate in Iowa.

21-12.2(159A) Definitions. "Coordinator" means the administrative head of the office of renewable fuels and coproducts

appointed by the secretary of agriculture as provided in Iowa Code section 159A.3. ucoproduct" means a product other than a renewable fuel which at least in part is derived

from the processing of agricultural commodities, and which may include corn gluten feed, distillers grain or solubles, or can be used as livestock feed or a feed supplement.

"Department'' or "IDALS" means the Iowa department of agriculture and land stewardship. "Fund" means the renewable fuels and coproducts fund established pursuant to Iowa Code

section I 59 A. 7. "Innovative" means a new or different agricultural product or a method of processing agricul­

tural products which is an improvement over traditional methods in a new, different, or unusual way.

"Office" means the office of renewable fuels and coproducts created pursuant to Iowa Code section 159A.3 within the Iowa department of agriculture and land stewardship.

"Person, means individual, corporation, limited liability company, government or govern­mental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity.

"Renewable fuel" means an energy source at least in part derived from an organic com­pound, capable of powering machinery, including an engine or power plant. A renewable fuel includes, but is not limited to, ethanol-blended or soydiesel fuel.

"Rural ecohomic value-added mentoring program" or "REVAMP" means a program which provides assistance to develop or refine business plans for ·value-added businesses.

"Value-added product" means a product which, through a series of activities or processes, can be sold at a higher price than its original purchase price.

21-12.3(159A) General provisions. Financial support for planning, technical assistance, and feasibility studies for persons interested in developing renewable fuel or coproduct indus­tries in the state of Iowa.

12.3(1) A person applying for assistance must satisfy the following requirements: a. Applicant must be interested in developing a value-added industry located in Iowa by: ( 1) Producing a product from an agricultural commodity which was not previously produced

from an agricultural commodity; or (2) Using a new process to produce a product derived from an agricultural process which

is not commonly used to produce that product; or (3) Establishing or expanding a renewable fuel production facility. b. Applicant must submit a Planning and Technical Assistance Application, a Memorandum

of Understanding, and cooperate in development or refinement of a business plan. 12.3(2) Assistance is available as follows: a. The office will provide up to $1,000 for a contracted consulting agency to perform an

initial consultation and assessment of a business's proposed project. b. Upon the recommendation of a consulting agency and upon concurrence of the depart­

ment, additional moneys up to $24,000 may be made available for feasibility studies, plan­ning, and technical assistance for each project's business plan. Consultants under contract with the office shall be reimbursed directly by the office.

lAC 1/18/95 Agriculture and Land Stewardship[21] Ch 12, p.2

c. Any and all additional costs shall be paid entirely by the applicant. 12.3(3) Applications shall be processed by the coordinator on a first-come, first-served

basis, based upon the receipt of documents by the office. Application materials may be obtained from Office of Renewable Fuels and Coproducts, Department of Agriculture and Land Steward­ship, Wallace State Office Building, East 9th and Grand Avenue, Des Moines, Iowa 50319, (515)281-6936. Any person may resubmit an application with revisions as long as fees paid by the office remain under the maximum amount per project.

21-12.4(159A) Renewable fuels motor vehicle fuels decals. All motor vehicle fuel kept, offered or exposed for sale or sold at retail containing over 1 percent of a renewable fuel shall be identified with a decal located on front of the motor vehicle fuel pump and placed between 30 11 and 50 11 above the driveway level or in an alternative location approved by the depart­ment. The appearance of the decal shall conform to the following standards adopted by the renewable fuels and coproducts advisory committee:

12.4(1) The only two sizes of decals approved are the following: a. A design of 1.25" by 4 11

•

b. A design of 2 11 by 6 11•

12.4(2) All labels shall have the word "with" in letters a minimum of .1875 11 high, and the name of the renewable fuel in letters a minimum of .5 11 high.

12.4(3) The use of color, design and wording shall be approved by the renewable fuels and co products advisory committee. The coordinator may receive input from any party, in­cluding the weights and measures bureau of the department, in recommending the color, design, and wording. The advisory committee shall approve the color, design, and wording of the decal to promote the use of renewable fuels.

12.4(4) All black and white fuel pump stickers shall be replaced by approved colorful fuel pump decals effective July 1, 1995.

These rules are intended to implement Iowa Code section 159A.8. [Filed 6/4/93, Notice 3/31/93-published 6/23/93, effective 7/28/93*]

[Filed emergency 9/9/94-published 9/28/94, effective 9/9/94] [Filed emergency 12/30/94 after Notice 9/28/94-published l/18/95, effective 12/30/94]

CHAPTERS 13 and 14 Reserved

*Effective date of 21-Chapter 12 delayed seventy days by the Administrative Rules Review Committee at its meeting held July 8, 1993; delay lifted by this Committee on 9/IS/93.

lAC 1/18/95 Agriculture and Land Stewardship[21] Ch 47, p.7

is organic, organically grown, or by a derivative of the word "organic,'' unless the product, including all of its ingredients, conforms to the requirements of Iowa Code chapter 1908 and Iowa Administrative Code 21-Chapter 47.

47 .8(2) Food that contains one or more organic ingredients may contain an information _­statement on the label, such as: "Contains organic rye flour" in letters not to exceed one-half the height of the letters used in the product identity. The word "organic" also must precede the name of each organic ingredient identified in the list of ingredients.

21-47.9(1908) Organic advisory committee. 47 .9(1) Membership. The advisory committee shall have nine members to be appointed

by the secretary of agriculture. Membership shall consist of the following: a. One representative of the Iowa department of agriculture and land stewardship. b. One representative of Iowa state university extension service who is a specialist in organic

or sustainable agriculture. c. Three producers of organic products including grains, fruits, vegetables, livestock or

textiles. d. Three handlers of organic products including processors, distributors or retailers. e. One consumer representing the general interests of the organic industry in Iowa. 47 .9(2) Function. The committee shall provide advice to the secretary of agriculture regard­

ing organic production regulations, both state and federal, and other matters of concern to the organic industry as determined by the committee.

47 .9(3) Administrative procedures. The committee shall establish administrative proce­dures and shall elect officers to terms established by the committee. All members of the com­mittee shall serve at the pleasure of the secretary.

47.9(4) Compensation. Members of the advisory committee shall be reimbursed for actual and necessary expenses incurred by them in the discharge of their official duties.

47 .9(5) Advisors. The organic advisory committee may solicit input from advisors without restriction as determined by the committee.

47 .9(6) Staff. Staff assistance is provided through the department of agriculture and land stewardship as designated by the secretary of agriculture.

47 .9(7) Open records. All public records of the committee are available for public inspec­tion during business hours. Requests to obtain records may be made by mail, telephone or in person to the secretary's office, department of agriculture and land stewardship. Records requiring more than five copies may be obtained upon payment of the actual cost for copying.

These rules are intended to implement Iowa Code chapter 1908. [Filed 11/1/89, Notice 8/23/89-published 11/29/89, effective 1/3/90] [Filed 3/25/91, Notice l/23/91-published 4/17/91, effective 5/22/91]

[Filed 12/21/94, Notice 10/26/94-published 1/18/95, effective 2/22/95]

Ch 48, p.1 Agriculture and Land Stewardship[21] lAC 5/11194

CHAPTER 48 PESTICIDE ADVISORY COMMITTEE

21-48.1(206) Function. The pesticide advisory committee was created by Iowa Code chap­ter 206 and is charged with the responsibility of assisting the secretary in obtaining scientific data and coordinating agricultural chemical regulatory, enforcement, research and educational functions of the state.

48.1(1) Organization and operation location. The pesticide advisory committee is located within the Department of Agriculture and Land Stewardship, Henry A. Wallace Building, Des Moines, Iowa 50319. The department's office hours are from 8 a.m. to 4:30p.m., Monday through Friday.

48.1(2) Membership. The pesticide advisory committee consists of nine members as set forth in Iowa Code section 206.23.

21-48.2(206) Staff. Staff assistance is provided through the department of agriculture and \,) land stewardship as designated by the secretary of agriculture.

21-48.3(206). Advisors. The pesticide advisory committee may solicit input from advi­sors without restriction as determined by the committee.

21-48.4(206) Meetings. The pesticide advisory committee meets annually to elect a chair­person but may meet at other times as directed by the secretary or designee. Meetings may be called by the chairperson or on request by four members of the committee.

All committee meetings shall comply with Iowa Code chapter 21. A quorum of two-thirds of the committee members must be present to transact business. Action by the committee requires a vote of a majority of those on the committee. Meetings follow Robert's Rules of Order. Minutes of each meeting are available from the Secretary of Agriculture, Department of Agriculture and Land Stewardship, Henry A. Wallace Building, Des Moines, Iowa 50319.

21-48.5(206) Open records. All public records of the committee are available for public inspection during business hours. Requests to obtain records may be made by mail, by tele­phone or in person to the secretary's office, department of agriculture and land stewardship. Minutes of the committee meetings may be obtained without charge. Other records requiring more than five copies may be obtained upon payment of the actual cost for copying.

21-48.6(206) Budget. The pesticide advisory committee shall submit an annual budget to the secretary of agriculture.

21-48.7(206) Review of pesticide applicator instructional course and examination. The pes-ticide advisory committee shall meet at least once annually to review pesticide applicator cer- '....,; tification instructional courses and examinations. The purpose of the annual review is to discuss topics of current concern that may be incorporated in pesticide applicator instructional courses and appropriate examinations. The committee shall review and evaluate the various instruc-tional programs recently conducted and recommend options to increase overall effectiveness.

These rules are intended to implement Iowa Code section 206.23. [Filed 11/1189, Notice 9/20/89-published 11/29/89, effective 113/90]

[Filed emergency 1/10/90-published 2/7/90, effective 1/10/90] [Filed emergency 10/8/93-published 10/27/93, effective 10/8/93]

[Filed 4/20/94, Notice 10/27/93-published 5/11194, effective 6/15/94]

CHAPTER 49 Reserved

lAC 7/27/88 Agriculture and Land Stewardship[21] Ch 85, p.9

21-85.45(215) LP-gas meter registration. The location of all LP-gas liquid meters in retail trade shall be listed, by the owner, with the department of agriculture and land stewardship.

This rule is intended to implement Iowa Code section 215.20.

21-85.46(215) Reporting new LP-gas meters. Upon putting a new or used meter into serv­ice in the state of Iowa, the user shall report to the weights and measures division.

This rule is intended to implement Iowa Code section 215.20.

21-85.47 Rescinded, effective 11/27/85.

21-85.48(214A,215) Advertisement of the price of liquid petroleum products for retail use. 85.48(1) Nothing in this rule shall be deemed to require that the price per gallon or liter

or any grade or kind of liquid petroleum product sold on the station premises be displayed or advertised except on the liquid petroleum metering distribution pumps.

85.48(2) Petroleum product retailers, if they elect to advertise the unit price of their petro­leum products at or near the curb, storefront or billboard, shall display the price per gallon or liter. The advertised price shall equal the computer price settings shown on the metering pump.

85.48(3) Notwithstanding the provisions of subrule 85.48(2), cash only prices may be posted by the petroleum marketer on the following basis:

a. Cash only prices must be disclosed on the posted sign as "cash only" or similar unequiv­ocal wording in lettering 3 " high and ~ " in stroke when the whole number price being shown is 36 inches or less in height; or in lettering, at least 6" high and YJ" in stroke when the whole number price is more than 36 inches in height.

b. Cash prices posted or advertised must be available to all customers, regardless of type of service (e.g., full service or self-service); or grade of product (e.g., regular, unleaded, gaso­hol and diesel).

c. Cash and credit prices or discounts must be prominently displayed on the dispenser. d. A chart showing applicable cash discounts expressed in terms of both the computed and

posted price shall be available to the customer on the service station premises. 85.48(4) On all outside display signs, the whole number shall not be less than 6" in height

and not less than 3/a " in stroke, and any fraction shall be at least one-third of the size of the whole number in both height and width.

85.48(5) The price must be complete, including taxes without any missing numerals or frac­tions in the price.

85.48(6) Price advertising signs shall identify the type of product (e.g., regular, unleaded, gasohol and diesel), in lettering at least 3" high and~" in stroke when the whole number price being shown is 36 inches or less in height, or in lettering at least 6" high and YJ " in stroke when the whole number price is more than 36 inches in height.

85.48(7) A price advertising sign shall display, if in liters and may display if in gallons, the unit measure at least in letters of 3" minimum.

85.48(8) Directional or informational signs for customer location of the type of service or product advertised shall be clearly and prominently displayed on the station premises in a manner not misleading to the public.

85.48(9) The advertising of other commodities or services offered for sale by petroleum retailers in s~ch a way as to mislead the public with regard to petroleum product pricing shall be prohibited.

Ch 85, p.IO Agriculture and Land Stewardship[21] lAC 1/18/95

85.48(10) Weights and measures motor vehicle fuels decals. All motor vehicle fuel kept, offered or exposed for sale or sold at retail containing over 1 percent of a renewable fuel shall be identified with a decal located on front of the motor vehicle fuel pump and placed between 30 11 and 50 11 above the driveway level or in an alternative location approved by the depart­ment. The appearance of the decal shall conform to the following standards adopted by the renewable fuels and coproducts advisory committee:

a. The only two sizes of decals approved are the following: (1) A design of 1.25" by 4". (2) A design of 2" by 6 ". b. All labels shall have the word "with" in letters a minimum of .1875" high, and the name

of the renewable fuel in letters a minimum of .5" high. c. The use of color, design and wording shall be approved by the renewable fuels and co­

products advisory committee. The coordinator may receive input from any party including the weights and measures bureau of the department in recommending the color, design, and wording. The advisory committee shall approve the color, design, and wording to promote the use of renewable fuels.

d. All black a uel pump stickers shall be replaced by approved colorful fuel pump deca ecuv ~fitiacyl) 1995.

85.48(11) At· · e icle fuel kept, offered or exposed for sale at retail containing over 1 percent methyl tertiary butyl ether shall be identified as "Contains MTBE" or "MTBE blend" in black lettering no less than V2 11 in height, Y. 11 in stroke, with directly below "METHYL TERTIARY BUTYL ETHER" in black lettering no less than 20-point type size to be placed 30 11 to 40" above driveway level on the front of the (>Umps.

Additional wording or statements may be allowed upon submission to and approval by the department. Approval shall be based upon factual information or scientific data provided by the applicant and a determination that the wording is not misleading to consumers.

85.48(12) Any wholesale dealer, retail dealer, pipeline, refinery, barge or bulk plant in this state that sells or holds for sale natural gasoline raffinate below the minimum 87 octane (R + M)/2 requirement of Iowa Code section 214A.2 that is intended or is to be blended with an oxygenate octane enhancer or higher gasoline components shall register with the department.

85.48(13) All retail shipments of blended natural gasoline/raffinate must be accompanied by a certificate showing the true standards and tests of such blended motor fuel that was ob­tained by the methods referred to in Iowa Code section 214A.2. The certificate must accompany the shipping document or bill of lading before such blended fuel can be received or unloaded.

85.48(14) Octane rating of fuel offered for sale shall be posted on the pump in a conspicu­ous place.

85.48(15) Any gasoline labeled as "leaded" shall be produced with the use of any lead additive or contain more than 0.05 grams of lead per gallon or more than 0.005 grams of phos­phorus per gallon. As used in this subrule, "lead additive" means any substance containing lead or lead compounds.

This rule is intended to implement Iowa Code sections 214A.3, 214A.16 and 215.18.

21-85.49(214A,215) Gallonage determination for retail sales. The method of determining gallonage on gasoline or diesel motor vehicle fuel for retail sale shall be on a gross volume basis. Temperature correction or any deliberate methods of heating shall be prohibited.

This rule is intended to implement Iowa Code sections 214A.3 and 215.18.

21-85.50 and 85.51 Reserved.

lAC 7/27/88 Agriculture and Land Stewardship[21] Ch 85, p.ll

MOISTURE-MEASURING DEVICES 21-85.52(215A) Testing devices. All moisture-measuring devices will be tested against a measuring device which will be furnished by the department and all moisture-measuring devices wiU be inspected to determine whether they are in proper operational condition and supplied with the proper accessories.

This rule is intended to implement Iowa Code section 215A.2.

21-85.53(215A) Rejecting devices. Moisture-measuring devices may be rejected for any of the following reasons:

85.53(1) The moisture-measuring device tested is found to be out of tolerance with the measuring device used by the department by one of the inspectors so assigned by more than one-half of 1 percent on grain under 20 percent moisture content.

85.53(2) The person does not have available the latest charts for type of device being used. 85.53(3) The person does not have available the proper scale or scales and thermometers

for use with the type of device being used. 85.53(4) The moisture-measuring device is not free from excessive dirt, debris, cracked

glass or is not kept in good operational condition at all times. This rule is intended to implement Iowa Code section 215A.6.

21-85.54(215,215A) Specifications and standards for moisture-measuring devices. The specifications and tolerances for moisture-measuring devices are those established by the United States Department of Agriculture as of November 15, 1971, in chapter XII of GR instruction 916-6, equipment manual, used by the federal grain inspection service; and those recommend­ed by National Bureau of Standards and published in National Bureau of Standards Hand­book 44 as of July 1, 1985.

This rule is intended to implement Iowa Code section 215A.3.

21-85.55 Renumbered as 55.28(215), lAC 12/4/85.

21-85.56 Renumbered as 55.29(215), lAC 12/4/85.

21-85.57(215)* Testing high-moisture grain. When testing high-moisture grain the opera­tor of a moisture-measuring device shall use the following procedure: Test each sample six times adding the six measurements thus obtained and dividing the total by six to obtain an average which shall be deemed to be the moisture content of such sample.

This rule is intended to implement Iowa Code section 215A.7.

21-85.58 to 85.62 Reserved.

HOPPER SCALES 21-85.63(215) Hopper scales. A "hopper scale" is a scale designed for weighing bulk commodities whose load-receiving element is a tank, box, or hopper mounted on a weighing element; and includes automatic hopper scales, grain hopper scales, and construction material hopper scales.

85.63(1) Installation. A hopper scale used for commercial purposes shall be so located, or such facilities for normal access thereto shall be so provided that the test weights of the weights and measures official, in the denominations customarily provided, and in the amount deemed necessary by the weights and measures official for the proper testing of the scale, may readily be brought to the scale by customary means; otherwise it shall be the responsibility

• Objection, see ftlcd rule published in lAC Supp. S/3176, 6/14/76 (Prior to S/3178, ru!c 30-SS.46)

Ch 85, p.I2 Agriculture and Land Stewardship[21] lAC 1/18/95

of the scale owner or operator to supply such special facilities, as required by the weights and ~ J

measures official. The hopper scale shall have extended angle iron with hooks 14 inches from ~ edge to hopper, in all four corners, to allow the inspector to hook his chain and binder to 500# weight (or 1000# weight) for testing.

85.63(2) Method of hopper scale testing. The method to be used in testing the scale for weighing accuracy shall be by the suspension of standard test weights at each comer of the weighbridge, suspended from a point as near as possible over the center of the main bear­ing. A suitable permanent device to which the suspension equipment may be connected shall be properly located and placed on each comer of the weighbridge. There is to be no obstruction, such as machinery, spouting or insufficient wall clearance, etc., that will inter­fere with the free suspension of the weights.

85.63(3) Approved by department. Newly installed hopper scales must be approved by the department; this approval shall be based upon blueprints and specifications submitted for this purpose. ~

This rule is intended to implement Iowa Code sections 215.10 and 215.18. [IDR 1952, p.iO, 1954, 1958, 1962]

[Amended 11/18/63, 9/14/65, 12/14/65, 11/21166, 11/15/67, 8/30/68, 9/10/69, 9/22/69, 9/15/70, 12/17/71, 3/15/73, 7/10/74]

[Filed 4/13/76, Notice 2/9/76--published 5/3/76, effective 6/7 /76] [Filed 10/14/76, Notice 9/8/76--published 11/3/76, effective 12/9/76] [Filed 3/18/77, Notice 2/9/77-published 4/6/77, effective 5/12/77] [Filed 9/2/77, Notice 7/13/77-published 9/21177, effective 111178]

[Filed 3/2/78, Notice 12/28/77-published 3/22/78, effective 4/26/78] [Filed emergency 7/13/79-published 8/8/79, effective 7/16/79]

[Filed 11/20/81, Notice 10/14/81-published 12/9/81, effective 1113/82] [Filed 517/82, Notice 3/31182-published 5/26/82, effective 6/30/82] [Filed 6/4/82, Notice 4/28/82-published 6/23/82, effective 7/28/82] ~

[Filed emergency 2/15/83-published 3/2/83, effective 2/15/83] [Filed 1 I 13/84, Notice 12/7 /83-published 2/1/84, effective 3/7 /84]

[Filed 10/4/85, Notice 8/28/85-published 10/23/85, effective 11/27/85] [Filed 1111185, Notice 9/25/85-published 11120/85, effective 12/25/85] [Filed 1/15/86, Notice 12/4/85-published 2/12/86, effective 3/19/86]

[Filed emergency 7/8/88 after Notice of 6/1/88-published 7/27/88, effective 7/8/88] [Filed emergency 11127/89-published 12/13/89, effective 11/27/89] [Filed 4113/90, Notice 12/13/89-published 5/2/90, effective 6/6/90]

[Filed 12/24/90, Notice 7/11/90-published 1123/91, effective 2/27/91) [Filed emergency 9/9/94-published 9/28/94, effective 9/9/94]

[Filed emergency 12/30/94 after Notice 9/28/94-published 1118/95, effective 12/30/94]

CHAPTERS 86 to 89 Reserved

'~

lAC 1118/95 Accountancy[193A] Ch 3, p.l

CHAPTER 3 CERTIFICATE OF CERTIFIED PUBLIC ACCOUNT ANT

[Prior to 7/13188, see Accountancy, Board of [10))

193A-3.1(542C) Colleges or universities recognized by the board. Iowa Code sections 542C.5 and 542C.20, in providing for educational qualifications for a certificate as a certified public accountant or a permit to practice public accounting, refer to colleges or universities "recog­nized by the board.'' For such purpose, the board recognizes the state-supported educational institutions that have been granted collegiate status by this state, the American Assembly of Collegiate Schools of Business, and the regional accrediting bodies listed in the current publi­cation of Accredited Institutions of Post Secondary Education which listing is made a part of these rules by reference.

This rule is intended to implement Iowa Code section 542C.5.

193A-3.2(542C) An accounting concentration. 3.2(1) On or before December 31,2000, Iowa Code sections 542C.5 and 542C.20, in provid­

ing for educational requirements for a certificate as a certified public accountant, refer to "sub­stantially the equivalent of an accounting concentration, including related courses in other areas of business administration.'' This particular requirement will be deemed to have been met, for example, in the case of:

a. A certification by a school recognized by the board as offering an accounting major that a candidate's nonaccounting degree, supplemented by additional courses, is the equiva­lent of education received by its accounting majors, or

b. A baccalaureate degree obtained from a college or university recognized by the board with a nonaccounting major if it is appropriately supplemented by courses in accounting and related business subjects from the same or other similarly qualified institutions.

In any case, whether the candidate has a nonaccounting degree supplemented by additional courses or has a degree with a major in accounting, the candidate shall have satis­factorily completed 48 semester hours, or the equivalent thereof, in accounting and related subjects. Not less than 24 hours shall be in accounting courses (of which at least one course shall be in auditing) and the remainder may be in the subjects of economics, statistics, busi­ness law, finance, business management, marketing, business communication, or other business­related subjects.

3.2(2) On or after January 1, 2001, candidates will be deemed to have met the educational requirement if, as part of the 150 semester hours of education, they have met one of the fol­lowing four conditions. With each of the conditions listed below, the minimum accounting hours do not include elementary accounting (principles of accounting), business law, intern­ships or life experience.

a. Earned a graduate degree with a concentration in accounting from a program that is ac­credited in accounting by an accrediting agency recognized by the board.

b. Earned a graduate degree in business from a program that is accredited in business by an accrediting agency recognized by the board and completed at least 24 semester hours in accounting including courses covering the subjects of financial accounting, auditing, taxation, and management accounting.

c. Earned a baccalaureate degree in business or accounting from a program that is accredited in business by an accrediting agency recognized by the board and completed at least 24 semester hours in accounting courses covering the subjects of financial accounting, auditing, taxation, and management accounting.

d. Earned a baccalaureate or higher degree and completed the following hours from an ac­credited institution recognized by the board:

Ch 3, p.2 Accountancy[ 193A] lAC 1118/95

(1) At least 24 semester hours in accounting courses covering the subjects of financial ac­counting, auditing, taxation, and management accounting, and

(2) At least 24 additional semester hours in business-related courses, not including intern­ships or life experience. Quarter hours will be accepted in lieu of semester hours at a 3:2 ratio; that is, three quarter hours is equivalent to two semester hours.

3.2(3) The board will consider correspondence study, and study in other schools not meeting the above requirements, on an individual basis as to candidates who are nonaccounting majors and majors needing supplemental credits in accounting and related subjects, if the candidate can provide evidence that such study would be acceptable for credit by a college or university recognized by the board; provided, however, that at least 18 of the required hours in account­ing and at least 16 of the required hours in related subjects must be obtained in a college or university recognized by the board.

3.2(4) The applicant's claim to college or university credits must be confirmed by an official transcript of credit issued by the institution in question. The applicant shall be responsible for having such transcripts sent to the board at the time of making application. The applicant shall also be responsible for having any institution not listed under rule 193A-3.1(542C) fur­nish the board evidence that it meets the accreditation requirements of the board. In addi­tion, the applicant is responsible for all material being in possession of the board by the deadline for filing applications. Otherwise, the application shall be considered incomplete and shall be disapproved by the board.

3.2(5) Graduates of foreign colleges or universities shall have their education evaluated by a foreign credentials evaluation advisory service specified by the board.

193A-3.3(542C) Acceptable experience. 3.3(1) With respect to the three years' continuous experience required by Iowa Code sec­

tion 542C.5, subsection 2, prior to December 31, 2000, the board will consider any three-year period of service as continuous even though part of the three-year experience is immediately prior to service in any branch of the armed forces of the United States and the balance of the experience is immediately after such armed forces service. The three years' continuous experience does not need to be for the same employer.

3.3(2) Credit may be allowed for part-time experience at the discretion of the board. 3.3(3) The required experience shall have been in public practice and a significant part

of the experience shall have been directed toward the expression of an opinion on financial statements. Applicants are expected to obtain for the board a statement from each of the applicant's employers supporting the required experience beginning with the most recent. This statement shall be attested to by a partner or shareholder of each employer or sole practitioner employer and shall describe the extent of the applicant's experience in the following areas:

a. Experience in applying a variety of auditing procedures and techniques to the usual and customary financial transactions recorded in accounting records.

b. Experience in the preparation of audit working papers covering the examination of the accounts usually found in accounting records.

c. Experience in the planning of the program of audit work including the selection of the procedures to be followed.

d. Experience in the preparation of written explanations and comments on the findings of the examinations and on the content of the accounting records.

e. Experience in the preparation and analysis of financial statements together with explanations and notes thereon.

The applicant is responsible for such material being in the possession of the board by the deadline for filing applications. Otherwise the application shall be considered incomplete and shall be disapproved by the board.

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lAC 1/5/94, 1/18/95 Accountancy[ 193A] Ch 3, p.2a

193A-3.4(542C) Examination applications. 3.4(1) Individuals desiring to take the examination for qualification as a certified public

accountant should apply on the form provided by the board's administrator. Different forms will be provided for original examinations and reexaminations.

3.4(2) To be eligible to take the examination the applicant shall have fulfilled the require­ments of Iowa Code section 542C.5(1) at the date the examination is held. The applicant shall also have fulfilled the requirements of section 542C.5(2) unless the applicant is specifically exempted from doing so under other provisions contained in section 542C.5. Reexamination applicants will be considered to have fulfilled these requirements thereafter.

3.4(3) A nonrefundable proctoring fee shall be collected from candidates who wish to be proctored in Iowa.

193A-3.5(542C) Deadline for filing applications. Examinations are ordinarily held in May and November of each year, and all applications to take the examinations must be filed dur­ing the period January I to the last day of February for the next May examination and during the period of July 1 to August 31 for the next November examination. Applications will not be considered as filed until they are complete in all respects. Applications shall be deemed filed on the date received by the board, or if mailed, the date postmarked (but not metered), whichever is earlier. Late applications will not be accepted.

This rule is intended to implement Iowa Code section 542C.5.

193A-3.6(542C) Content and grading of the examination. 3.6{1) The board may make use of the uniform certified public accountant's examination

prepared by the American Institute of Certified Public Accountants under a plan of coopera­tion with the boards of all states and territories of the United States.

rl -·

lAC 1/18/95 Accountancy[193A] Ch 3, p.5

193A-3.11(542C) Refunding of examination fees. Examination fees shall not be refunded ~except as follows:

1. An applicant who is admitted but fails to attend the examination shall be rebated 50 per­cent of the prescribed fee provided notification that the applicant will not be present is received by the board 30 calendar days prior to the beginning of the examination.

2. Fifty percent of the prescribed fee shall be returned to applicants whose application has been submitted and examined but who are found not qualified to take the examination.

3. In hardship cases, when the applicant for the examination is prevented from attending for such reasons as unexpected illness, death in the family, or call to active military service, 50 percent of the fee may be returned provided that under the circumstances it was not possi­ble for the applicant to notify the board at least 30 calendar days prior to the beginning of the examination that the applicant could not be present.

, 193A-3.12(542C) Review of examination papers. Examination papers may be reviewed by :.....,.) an unsuccessful candidate only after grading has been reviewed and passed upon by the board,

and then only by the candidate and one other person whom the candidate may invite to review them, and only in the offices of the board. This rule comprehends review by a candidate of the candidate's own papers only, for educational benefit, and is not to be construed as provid­ing a basis for seeking regrading. The board shall not regrade papers.

193A-3.13(542C) Destroying examination papers. The board may, in its discretion, destroy examination papers within six months after the examination pursuant to procedures under Iowa Code chapter 304.

193A-3.14(542C) Obtaining the certificate. Candidates who successfully pass the exami­nation shall make application for their certificate on a form that may be obtained from the

......,_,; board office.

193A-3.15(542C) Obtaining a certificate by reciprocity. 3.15(1) A person desiring a certificate as a certified public accountant in this state on the

basis of holding a certificate in another state (or other acceptable qualification in another coun­try) must apply upon a form that may be obtained from the board office. A nonrefundable application fee will be charged each applicant.

3.15(2) In the case of an application for a certificate as a certified public accountant in this state by the holder of a certificate, license, or degree in a foreign country as referred to in the last paragraph of Iowa Code section 542C.5, the burden is on the applicant to furnish information satisfactory to the board that the applicant's qualification in such other country is in full force and effect and was equivalent to the qualifications required in this state for the granting of a certificate as a certified public accountant.

~ 3.15(3) If the applicant has been in continous practice for at least seven years immediately prior to making application for an Iowa CPA certificate, the board shall consider the appli­cant to possess the equivalent of the qualifications under Iowa Code section 542C.5(2).

3.15(4) The board shall not waive the requirements of Iowa Code section 542C.5(1) unless the state or foreign country of which the applicant is a resident has a policy of issuing recipro­cal certificates to applicants who are residents of Iowa.

These rules are intended to implement Iowa Code chapter 542C. [Filed and effective September 22, 1975]

[Filed 9/27/78, Notice 8/23/78-published 10/18/78, effective 11/22178] [Filed 6/22/88, Notice 3/9/88-published 7/13/88, effective 8/17/88] [Filed 8/ 1191, Notice 51 15/91-published 8/21191, effective 9/25/91)

[Filed 12/30/92, Notice 10/28/92-published 1120/93, effective 2/24/93] ~ [Filed 12/17/93, Notice 10/13/93-published 115/94, effective 2/9/94]

[Filed 12/30/94, Notice 10/12/94-published 1/18/95, effective 2/22/95]

Ch 4, p.1 Accountancy[ 193A] lAC 1/5/94

CHAPTER 4 LICENSE OF ACCOUNTING PRACTITIONER

[Prior to 7/13/88, see Acwuntancy, Board of (10))

193A-4.1(542C) Application for license. Rescinded lAB 8/21191, effective 9/25/91.

193A-4.2(542C) Definition of "principal." Rescinded lAB 8/21191, effective 9/25/91.

193A-4.3(542C) Acceptable experience for license. Rescinded lAB 8/21191, effective 9/25/91.

193A-4.4(542C) Examination application. 4.4(1) Individuals desiring to take the examination to qualify for a license as an account­

ing practitioner shall apply on a form that may be obtained from the board office. Different forms will be provided for original examinations and reexaminations.

4.4(2) To be eligible to take the examination, the applicant must meet the requirements of Iowa Code sections 542C.7(1), and 542C.8(1), 542C.8(2), 542C.8(3) or 542C.8(4) at the time of filing the application.

193A-4.5(542C) Deadline for filing applications. Examinations are ordinarily held in May and December of each year and all applications to take the examinations must be filed during the period January 1 through the last day of February for the next May examination, and during the period July 1 to September 30 for the next December examination. Applications will not be considered as filed until they are complete in all respects. Applications shall be deemed filed on the date received by the board, or if mailed, the date postmarked (but not metered), whichever is earlier. Late applications will not be accepted.

This rule is intended to implement Iowa Code section 542C.8.

193A-4.6(542C) Acceptable experience to take examination. The experience requirements of Iowa Code sections 542C.8(1) and 542C.8(2) shall be continuous but not necessarily for one employer. No credit shall be given for part-time experience.

193A-4. 7(542C) Major in accounting. In determining whether the requirement in Iowa Code section 542C.8(3) as to a "major in accounting" has been met, the board will follow the rule associated with Iowa Code section 542C.5 relating to the requirement of a "concentration in accounting."

193A-4.8(542C) Transcripts required. The applicant's claim to college, university, business school, or correspondence school credit must be confirmed by an official transcript of credit issued by the institution in question. The applicant shall be responsible for having such tran­scripts sent to the board at the time of making application. The applicant shall also be respon­sible for having the institution furnish the board evidence that it meets the accreditation requirements of the board. The applicant is also responsible for all such material being in possession of the board by the deadline for filing the application, otherwise the application shall be considered incomplete and disapproved by the board.

193A-4.9(542C) Admittance prior to completing educational requirements. The board may admit to the examination described in Iowa Code section 542C.11 any candidate who will com­plete the educational requirements set for~h in section 542C.8(3) within 120 days immediately following the date of the examination. However, the board shall not report the results of the examination until the candidate has met the educational requirements or the experience requirements of section 542C.8(1) or 542C.8(2).

lAC 11/9/94 Environmental Protection[567] Analysis, p.2a

\._,) 22.136(455B) Acid rain permit issuance CHAPTER24 procedures- EXCESS EMISSION completeness 24.1(4558) Excess emission reporting

22.137(455B) Acid rain permit issuance 24.2(4558) Maintenance and repair procedures-statement requirements of basis

22.138(455B) Issuance of acid rain permits CHAPTER 25 22.139(4558) Acid rain permit appeal MEASUREMENT OF EMISSIOI\ ~

procedures 25.1(4558) Testing and sampling of new 22.140(455B) Permit revisions-general and existing equipment 22.141(4558) Permit modifications 25.2(4558) Continuous emission 22.142( 4558) Fast-track modifications monitoring under the acid 22.143(4558) Administrative permit rain program

'.,.,) amendment 22.144(455B) Automatic permit CHAPTER26

amendment PREVENTION OF AIR POLLUTION 22.145(455B) Permit reopenings EMERGENCY EPISODES 22.146(4558) Compliance certification- 26.1(4558) General

annual report 26.2(4558) Episode criteria 22.147(4558) Compliance certification- 26.3(4558) Preplanned abatement

units with repowering strategies extensions plans 26.4(4558) Actions taken during episodes

22.148 to 22.199 Reserved 22.200(4558) Definitions for voluntary CHAPTER27

operating permits CERTIFICATE OF ACCEPTANCE 22.201(4558) Eligibility for voluntary 27.1(4558) General

\..,./ operating permits 27.2(4558) Certificate of acceptance 22.202(4558) Requirement to have a 27.3(4558) Ordinance or regulations

Title V permit 27.4(4558) Administrative organization 22. 203( 4558) Voluntary operating permit 27.5(4558) Program activities

applications 22.204(4558) Voluntary operating permit

fees CHAPTER 28 22.205(4558) Voluntary operating permit AMBIENT AIR QUALITY

processing procedures STANDARDS 22.206(4558) Permit content 28.1(4558) Statewide standards 22.207(4558) Relation to construction

permits CHAPTER29

~ 22.208(4558) Suspension, termination, QUALIFICATION IN VISUAL

and revocation of DETERMINATION OF THE voluntary operating OPACITY OF EMISSIONS permits 29.1(4558) Methodology and qualified

CHAPTER23 observer

EMISSION STANDARDS CHAPTER 30 FOR CONTAMINANTS TEMPORARY AIR TOXICS FEE

23.1(4558) Emission standards 30.1(4558) Authority, purpose and 23.2(4558) Open burning applicability 23.3(4558) Specific contaminants 30.2(4558) Fee schedule 23.4(4558) Specific processes 30.3(4558) Form, manner, time and place 23.5(4558) Anaerobic lagoons of filing \,.) 23.6(4558) Alternative emission limits 30.4(455B) Reports and record keeping

(the "bubble concept") 30.5(4558) Failure to pay fees

Analysis, p.2b Environmental Protection[567]

CHAPTER 31 NONA TT AINMENT AREAS

31.1 ( 455B) Permit requirements relating to nonattainment areas

31.2(455B) Conformity of general federal actions to the Iowa state im­plementation plan or federal implementation plan

CHAPTERS 32 to 34 Reserved

TITLE Ill

WITHDRAWAL, DIVERSION, STORAGE :AND USE OF WATER

DIVISION A WATER WELL CONSTRUCfiON:

GENERAL STANDARDS AND REGISTRATION OF CONTRACfORS

CHAPTERS 35 to 37 Reserved

lAC 1/18/95

lAC 1/18/95 Environmental Protection[567] Ch 20, p.3

"EPA conditional method,. means any method of sampling and analyzing for air pollu­tants that has been validated by the administrator but that has not been published as an EPA reference method.

"EPA reference method" means any method of sampling and analyzing for an air pollu­tant as described in 40 CFR 51, Appendix M, as amended through July 20, 1993; 40 CFR 52, Appendices D and E, as amended through July 20, 1993; 40 CFR 60, Appendix A, as amend­ed through May 17, 1993; 40 CFR 61, Appendix B, as amended through June 25, 1993; 40 CFR 63, Appendix A, as amended through October 27, 1993; and 40 CFR 75, Appendices A, B, and H, as amended through July 20, 1993.

"Equipment" means equipment capable of emitting air contaminan:ts to produce air pollution such as fuel burning, combustion or process devices or apparatus including but not limited to fuel-burning equipment, refuse burning equipment used for the burning of fuel or other com­bustible material from which the products of combustion are emitted; and including but not limited to apparatus, equipment or process devices which generate heat and may emit products of combustion, and manufacturing, chemical, metallurgical or mechanical apparatus or process devices which may emit smoke, particulate matter or other air contaminants. -

"Excess air" means that amount of air supplied in addition to the theoretical quantity necessary for complete combustion of all fuel or combustible waste material present.

"Excess emission" means any emission which exceeds the applicable emission standard prescribed in 567-Chapter 23 or rule 567-22.5(455B).

"Director,. means the director of the department of natural resources or the director's designee.

"Existing equipment" means equipment, machines, devices or installations that are in operation prior to September 23, 1970.

"Foundry cupola" means a stack-type furnace used for melting of metals consisting of, but not limited to, the furnace proper, tuyeres, fans or blowers, tapping spout, charging equipment, gas cleaning devices and other auxiliaries.

"Fugitive dust" means any airborne solid particulate matter emitted from any source other than a flue or stack.

"Garbage" means all solid and semisolid putrescible and nonputrescible animal and vegetable wastes resulting from the handling, preparing, cooking, storing and serving of food or of material intended for use as food, but excluding recognized industrial by-products.

"Gas cleaning device" means a facility designed to remove air contaminants from gases exhausted from equipment as defined herein.

"Goal" means a level of air quality which is expected to be obtained. "Heating value" means the heat released by combustion of one pound of waste or fuel

measured in BTU on an as received basis. For solid fuels, the heating value shall be determined by use of ASTM Standard D20 15-66.

"Incinerator" means a combustion apparatus designed for high temperature operation in which solid, semisolid, liquid or gaseous combustible refuse is ignited and burned efficiently, and from which the solid residues contain little or no combustible material.

"Initiation of construction. installation or alteration" means significant permanent modifica­tion of a site to install equipment, control equipment or permanent structures. Not included are activities incident to preliminary engineering, environmental studjes, or acquisition of a site for a facility.

"Landscape waste" means any vegetable or plant wastes except garbage. The term includes trees, tree trimmings, branches, stumps, brush, weeds, leaves, grass, shrubbery and yard trimmings.

"Level" means a certain specified degree, quality or characteristic. "Malfunction" means any sudden and unavoidable failure of control equipment or of a

process to operate in a normal manner. Any failure that is caused entirely or in part by poor

Ch 20, p.4 Environmental Protection[567] lAC 1120/93

maintenance, careless operation, lack of an adequate maintenance program, or any other preventable upset condition or preventable equipment breakdown shall not be considered a malfunction.

"New equipment" means except for any equipment or modified equipment to which 567-subrule 23.1(2) applies, any equipment or control equipment not under construction or for which components have not been purchased on or before September 23, 1970, and any equipment which is altered or modified after such date, which may cause the emission of air contaminants or eliminate, reduce or control the emission of air contaminants.

"Odor" means that which produces a response of the human sense of smell to an odorous substance.

''Odorous substance'' means a gaseous, liquid, or solid material that elicits a physiological response by the human sense of smell.

"Odorous substance source" means any equipment, installation operation, or material which emits odorous substances; such as, but not limited to, a stack, chimney, vent, window, opening, basin, lagoon, pond, open tank, storage pile, or inorganic or organic discharges.

"Objective" means a certain specified degree, quality or characteristic expected to be attained. "One-hour period, means any 60-minute period commencing on the hour. "Opacity" means the degree to which emissions reduce the transmission of light and obscure

the view of an object in the background (See 567-Chapter 29). "Open burning" means any burning of combustible materials where the pr:oducts of

combustion are emitted into the open air without passing through a chimney or stagk. -"Particulate matter" means any material, except uncombined water, that exists in a finely

divided form as a liquid or solid at standard conditions . .. Parts per million (PPM)" means a term which expresses the volumetric concentration of one

material in one million unit volumes of a carrier material. "Plan documents" means the reports, proposals, preliminary plans, survey and basis of design

data, general and detail construction plans, profiles, specifications and all other information pertaining to equipment.

"PM1o, means particulate matter with an aerodynamic diameter less than or equal to a nominallO micrometers as measured by an EPA-approved reference method .

.. Privileged communication" means information other than air pollutant emissions data the release of which would tend to affect adversely the competitive position of the owner or operator of the equipment.

"Process" means any action, operation or treatment, and all methods and forms of manufacturing or processing, that may emit smoke, particulate matter, gaseous matter or other air contaminant.

"Process weight" means the total weight of all materials introduced into any source operation. Solid fuels charged will be considered as part of the process weight, but liquid and gaseous fuels and combustion air will not.

"Process weight rate" means continuous or long-nin steady-state source operations, the total process weight for the entire period of continuous operation or for a typical portion thereof, divided by the number of hours of such period or portion thereof; or for a cycHcai or batch source operation, the total process weight for a period that covers a complete operation or an integral number of cycles, divided by the number of hours of actual process operation during such a period. Where the nature of any process or operation, or the design of any equipment is such as to permit more than one interpretation of this definition, the interpretation that results in the minimum value for allowable emission shall apply.

"Refuse" means garbage, rubbish and all other putrescible and nonputrescible wastes, except sewage and water-carried trade wastes.

"Residential waste" means any refuse generated on the premises as a result of residential activities. The term includes landscape waste grown on the premises or deposited thereon by the elements, but excludes garbage, tires and trade wastes.

lAC 10/12/94 Environmental Protection[567] Ch 20, p.5

"Rubbish" means all waste materials of nonputrescible nature. '..,) "Salvage operations" means any business, industry or trade engaged wholly or in part in

salvaging or reclaiming any product or material, including, but not limited to, chemicals, drums, metals, motor vehicles or shipping containers.

"Shutdown" means the cessation of operation of any control equipment or process equipment or process for any purpose.

usix-minute period" means any one of the ten equal parts of a one-hour period. "Smoke" means gas-borne particles resulting from incomplete combustion, consisting

predominantly, but not exclusively, of carbon, and other combustible material, or ash, that form a visible plume in the air.

"Smoke monitor" means a device using a light source and a light detector which can automatically measure and record the light-obscuring power of smoke at a specific location in the flue or stack of a source.

\,..,) "Source operation" means the last operation preceding the emission of an air contaminant, and which results in the separation of the air contaminant from the process materials or in the conversion of the process materials into air contaminants, but is not an air pollution control operation.

"Standard conditions" means a gas temperature of 70° F and a gas pressure of 29.92 inches of mercury absolute.

"Standard cubic foot (SCF)" means the volume of one cubic foot of gas at standard conditions. _

"Standard metropolitan statistical area (SMSA)" means an area which has at least one city with a population of at least 50,000 and such surrounding areas as geographically defined by the U.S. Bureau of the Budget (Department of Commerce).

ustartup, means the setting into operation of any control equipment or process equipment or process for any purpose.

~ "Stationary source" means any building, structure, facility or installation which emits or may emit any air pollutant.

"Theoretical air" means the exact amount of air required to supply the required oxygen for complete combustion of a given quantity of a specific fuel or waste.

uTotal suspended particulate, means particulate matter as measured by an EPA-approved reference method.

"Trade waste" means any refuse resulting from the prosecution of any trade, business, industry, commercial venture (including farming and ranching), or utility or service activity, and any governmental or institutional activity, whether or not for profit.

"Urban area" means any Iowa city of I 00,000 or more population in the current census and all Iowa cities contiguous to such city.

"Variance" means a temporary waiver from rules or standards governing the quality, nature, duration or extent of emissions granted by the commission for a specified period of time.

'..I uvolatile organic compound" means any compound included in the definition of volatile organic compound found at 40 CFR section 51.100(s) as amended through November 30, 1993.

567-20.3(4558) Air quality forms generally. The following forms are used by the public to apply for various departmental approvals and to report on activities related to the air programs of the department. All forms may be obtained from the central office:

Administrative Support Station-Environmental Protection Division Iowa Department of Natural Resources Henry A. Wallace Building 900 East Grand Des Moines, Iowa 50319

Ch 20, p.6 Environmental Protection[567] lAC 1/18/95

Properly completed forms should be submitted in accordance with the instructions to the form. Where not specified in the instructions, forms should be submitted to the program operations division.

20.3(1) Application for a permit to install or alter equipment or control equipment. All applications for a permit to install or alter equipment or control equipment pursuant to 567-22.1(4558) shall be made in accordance with the instructions for completion of applica­tion Form 6, "Application and Permit to Install or Alter Equipment or Control Equipment" (542-3190). Applications submitted which are not fully or properly completed will not be reviewed until such time as a complete submission is made. A permit to install or alter equip­ment or control equipment will be denied when the application does not meet all requirements

· for issuance of such permit. 20.3(2) Application for variance from open burning rules. All applications for variance

from open burning rules pursuant to 567-22.2(4558) shall be made in accordance with the instructions for completion of application Form 7, "Application for Variance from Open Burn­ing Rules" (542-3204).

20.3(3) Air pollution preplanned abatement strategy forms. The submission of standby plans for the reduction of emissions of air contaminants during the periods of an air pollution episode, as requested by the director pursuant to 567-22.3(4558), shall be made in accor­dance with the instructions for completion of application forms provided by the department.

20.3(4) Air contaminant emissions survey forms. The submission of emissions informa­tion pursuant to 567-subrule 22.2(3) shall be made in accordance with instructions for com­pletion of survey forms provided by the department.

20.3(5) Notification of corrective action in response to notice of vehicle emission violation. "Vehicle Emission Violation," Form 10, is a postcard informing the department, in response to a notice of vehicle emission violation by a gasoline-powered or diesel-powered vehicle, pur­suant to 567-subparagraphs 23.3(2)"d"(2) and (3), that corrective action has been taken. It requests that the recipient specify what repairs were made to eliminate further violation of vehicle emission rules.

20.3(6) Temporary air toxicsfeeform. Form 542-1413 shall be completed in accordance with the instructions for completion of the form provided by the department.

These rules are intended to implement Iowa Code section 17 A.3 and chapter 4558, division II. [Filed emergency 6/3/83-published 6/22/83, effective 7/1/83]

[Filed 8/24/84, Notice 5/9/84-published 9/12/84, effective 10/18/84] [Filed emergency 11/14/86-published 12/3/86, effective 12/3/86] [Filed emergency 9/22/87-published 10/21/87, effective 9/22/87]

[Filed 10/28/88, Notice 7/27 /88-published 11 I 16/88, effective 12/21 /88] [Filed emergency 10/25/91, after Notice 9/18/91-published 11/13/91, effective 11/13/91]

[Filed 12/30/92, Notice 9/16/92-published 1/20/93, effective 2/24/93) [Flied 9/23/94, Notice 6/22/94-published 10/12/94, effective 11/16/94] [Filed 12/30/94, Notice 10/12/94-published 1/18/95, effective 2/22/95]

'~

lAC 3/16/94, 1/18/95 Environmental Protection[567] Ch 22, p.43

For purposes of nitrogen oxides emissions, the applicable limitation established by regula­tions promulgated by the administrator pursuant to section 407 of the Act, as modified by an acid rain permit appJication submitted to the department, and an acid rain permit issued by the department, in accordance with rules implementing section 407 of the Act.

"Acid rain emissions reduction requirement" means a requirement under the acid rain pro­gram to reduce the emissions of sulfur dioxide or nitrogen oxides from a unit to a specified level or by a specified percentage.

"Acid rain permit" means the legally binding written document, or portion of such docu­ment, issued by the department (following an opportunity for appeal pursuant to 561-Chapter 7 as adopted by reference at 567-Chapter 7), including any permit revisions, specifying the acid rain program requirements applicable to an affected source, to each affected unit at an affected source, and to the owners and operators and the designated representative of the affected source or the affected unit.

"Acid rain program •• means the national sulfur dioxide and nitrogen oxides air pollution control and emissions reduction program established in accordance with Title IV of the Act, rules 22.120(4558) to 22.147(4558), 40 CFR Parts 72, 73, 75, 77, and 78 as amended through July 30, 1993, and regulations implementing sections 407 and 410 of the Act .

.. Act .. means the Clean Air Act, 42 U.S.C. §7401, et seq., as amended by Public Law No. 101-549 (November 15, 1990).

"Actual SOz emissions rate .. means the annual average sulfur dioxide emissions rate for the unit (expressed in lb/mmBtu), for the specified calendar year; provided that, if the unit is listed in the National Allowance Database (NADB), the "1985 actual S02 emissions rate" for the unit shall be the rate specified by the administrator in the NADB under the data field "S02RTE."

"Administrator .. means the administrator of the United States Environmental Protection Agency or the administrator's duly authorized representative .

.. Affected source .. means a source that includes one or more affected units. "Affected unit" means a unit that is subject to any acid rain emissions reduction require­

ment or acid rain emissions limitation . .. Affiliate .. shall have the meaning set forth in section 2(a)(11) of the Public Utility Hold­

ing Company Act of 1935, 15 U.S.C. 79b(a)(ll}, as of November 15, 1990 . .. Allocate .. or .. allocation .. means the initial crediting of an allowance by the administra­

tor to an allowance tracking system unit account or general account . .. Allowance, means an authorization by the administrator under the acid rain program to

emit up to one ton of sulfur dioxide during or after a specified calendar year . .. Allowance deduction .. or udeduct when referring to allowances" means the permanent

withdrawal of allowances by the administrator from an allowance tracking system compliance subaccount to account for the number of the tons of S02 emissions from an affected unit for the calendar year, for tonnage emissions estimates calculated for periods of missing data as provided in rule 567-25.2(455B), or for any other allowance surrender obligations of the acid rain program.

"Allowances held .. or "hold allowances .. means the allowances recorded by the adminis­trator, or submitted to the administrator for recordation in accordance with 40 CFR 73.50 as amended through July 30, 1993, in an allowance tracking system account.

.. Allowance tracking system •• or uA TS, means the acid rain program system by which the administrator allocates, records, deducts, and tracks allowances .

.. Allowance tracking system account, means an account in the allowance tracking system established by the administrator for purposes of allocating, holding, transferring, and using allowances .

.. Allowance transfer deadline .. means midnight of January 30 or, if January 30 is not a business day, midnight of the first business day thereafter and is the deadline by which al-

Ch 22, p.44 Environmental Protection[567] lAC 3/16/94

lowances may be submitted for recordation in an affected unit's compliance subaccount for~ the purposes of meeting the unit's acid rain emissions limitation requirements for sulfur diox-ide for the previous calendar year.

"Authorized account representative" means a responsible natural person who is authorized, in accordance with 40 CFR Part 73 as amended through July 30, 1993, to transfer and other­wise dispose of allowances held in an allowance tracking system general account; or, in the case of a unit account, the designated representative of the owners and operators of the af­fected unit.

~~Basic Phase II allowance allocations" means: (I) For calendar years 2000 to 2009 inclusive, allocations of allowances made by the ad­

ministrator pursuant to section 403 and section 405 (b)(1), (3), and (4); (c)(l), (2), (3), and (5); (d)(1), (2), (4), and (5); (e); (f); (g)(l), (2), (3), (4), and (5); (h)(l); (i); and G).

(2) For each calendar year beginning in 2010, allocations of allowances made by the ad­ministrator pursuant to section 403 and section 405 (b)(1), (3), and (4); (c)(1), (2), (3), and '..~ (5); (d)(1), (2), (4), and (5); (e); (f); (g)(l), (2), (3), (4), and (5); (h)(1) and (3); (i); and G).

~~Boiler" means an enclosed fossil or other fuel-fired combustion device used to produce heat and to transfer heat to recirculating water, steam, or any other medium.

"Certificate of representation., means the completed and signed submission required by 40 CFR 72.20 as amended through July 30, 1993, for certifying the appointment of a designated representative for an affected source or a group of identified affected sources authorized to represent the owners and operators of such source(s) and of the affected units at such source(s) with regard to matters under the acid rain program.

''Certifying official'' means: (1) For a corporation, a president, secretary, treasurer, or vice-president of the corporation

in charge of a principal business function, or any other person who performs similar policy or decision-making functions for the corporation;

(2) For partnership or sole proprietorship, a general partner or the proprietor, respectively; "-"' and

(3) For a local government entity or state, federal, or other public agency, either a principal executive officer or ranking elected official.

"Coal" means all solid fuels classified as anthracite, bituminous, subbituminous, or lignite by the American Society for Testing and Materials Designation ASTM 0388-92 "Standard Classification of Coals by Rank."

"Coal-derived fuel" means any fuel, whether in a solid, liquid, or gaseous state, produced by the mechanical, thermal, or chemical processing of coal (e.g., pulverized coal, coal refuse, liquefied or gasified coal, washed coal, chemically cleaned coal, coal-oil mixtures, and coke).

"Coal-fired" means the combustion of fuel consisting of coal or any coal-derived fuel (ex­cept a coal-derived gaseous fuel with a sulfur content no greater than natural gas), alone or in combination with any other fuel, where a unit is "coal-fired" if it uses coal or coal-derived '~..,._,) fuel as its primary fuel (expressed in mmBtu); provided that, if the unit is listed in the NADB, the primary fuel is the fuel listed in the NADB under the data field "PRIMEFUEL."

~~cogeneration unit" means a unit that has equipment used to produce electric energy and forms of useful thermal energy (such as heat or steam) for industrial, commercial, heating or cooling purposes, through the sequential use of energy.

~~commence commercial operation" means to have begun to generate electricity for sale, including the sale of test generation.

"Commence construction., means that an owner or operator has either undertaken a con­tinuous program of construction or has entered into a contractual obligation to undertake and complete, within a reasonable time, a continuous program of construction.

"Commence operation" means to have begun any mechanical, chemical, or electronic process, including start-up of an emissions control technology or emissions monitor or of a unit's com- \.

1 bustion chamber. ......,...-

'~

lAC l/18/95 Environmental Protection[567]

CHAPTER 31 NONATTAINMENT AREAS

Ch 31, p.l

567-31.1(4558) Permit requirements relating to nonattainment areas. Special construction permit requirements in nonattainment areas are contained in rules 567-22.5(455B) and 22.6(455B).

567-31.2(4558) Conformity of general federal actions to the Iowa state implementation plan or federal implementation plan. The federal regulations relating to determining conformity of general federal actions to state or federal implementation plans, 40 CFR 93, subpart B, as adopted November 30, 1993, are adopted by reference except 40 CFR 93.151.

31.2(1) Section 93.160(f) is modified to read: (f) Written commitments to mitigation measures must be obtained prior to a positive con­

formity determination and such commitment must be fulfilled. 31.2(2) Section 93.160(g) is modified to read: (g) After February 22, 1995, and EPA's approval of the corresponding state implementation

plan change, any agreements, including mitigation measures, necessary for a conformity de­termination will be both state and federally enforceable. Enforceability through the Iowa state implementation plan will apply to all persons who agree to mitigate direct and indirect emis­sions associated with a federal action for a conformity determination.

These rules are intended to implement Iowa Code section 455B.l33. [Filed 12/30/94, Notice 10/12/94-published 1/18/95, effective 2/22/95]

CHAPTERS 32 to 34 Reserved

TITLE Ill WITHDRAWAL, DIVERSION, STORAGE AND USE OF WATER

DIVISION A WATER WELL CONSTRUCTION: GENERAL STANDARDS AND

REGISTRATION OF CONTRACTORS

CHAPTERS 35 and 36 Reserved

CHAPTER 37 REGISTRATION OF WATER WELL CONTRACTORS

[Prior to 12/3/86, Water, Air and Waste Management[9001J Rescinded S/12/93 lAB, effective 711/93, see S67-Ch 82.

Ch 38, p.l Environmental Protection[567] lAC 5/12/93

CHAPTER 38 PRIVATE WATER WELL CONSTRUCTION PERMITS

567-38.1(4558) Definitions. ,.Abandoned weir' means a water well which is no longer in use or which is in such a state

of disrepair that continued use for the purpose of accessing groundwater is unsafe or imprac­ticable.

uAgreement" means a signed document between the department and the county board of supervisors with which the department delegates the authority to issue private well drilling permits to the county board of supervisors or its designee.

,.Construction, means the physical act or process of making a water well including, but not limited to, siting, excavation, construction and installation of equipment and materials necessary to maintain and operate the well.

ucontiguous" means any number of parcels of land that physically touch one another, including tracts of land separated by roads, railroads or streams, except that for the purpose of reporting on other existing wells on the property, the radius of a contiguous piece of land shall be limited to one mile from the site of the new well contructed.

,.Contractor" means a person engaged in the business of well construction or reconstruc­tion. The term may include a corporation, partnership, sole proprietorship, association or any other business entity, as well as any employee or officer of the entity.

uDepartment, means the Iowa department of natural resources. ,.Director" means the director of the department or a designee. ,.Groundwater'' means any water below the surface of the earth. ,.Inactive water well" means a water well which is not currently in use and is capped or

sealed to prevent the entrance of contaminants into the well, but is in such a condition that it can be activated to produce a safe supply of water.

uLandowner" means an individual, trust, partnership, corporation, government or govern­mental subdivision or agency, association or other legal entity that has legal or equitable title to a piece of land.

,.Landowner's agent" means a person who acts for or in place of the landowner by authori­ty from the landowner.

"Private water well" means a well that does not supply a public water supply system. ,.Protected source" means a surface water or groundwater source recognized by rule as deserv­

ing special protection in order to ensure its long-term availability, in terms of either quality or quantity, or both, to preserve the public health and welfare.

,.Public water supply system, means a system for the provision to the public of piped water for human consumption, if such system has at least 15 service connections or regularly serves an average of at least 25 individuals daily at least 60 days out of the year. The term includes (1) any collection, treatment, storage, and distribution facilities under control of the supplier of water and used primarily in connection with the system, and (2) any collection (including wells) or pretreatment storage facilities not under the control which are used primarily in con­nection with the system.

,.Water weir' means an excavation that is drilled, cored, bored, augered, washed, driven, dug, jetted, or otherwise constructed for the purpose of exploring for groundwater, monitor­ing groundwater, utilizing the geothermal properties of the ground, or extracting water from or injecting water into the aquifer. Water well does not include an open ditch or drain tiles or an excavation made for obtaining or prospecting for oil, natural gas, minerals, or products mined or quarried.

567-38.2(4558) Forms. The following application form is currently in use: Application For a Permit To Construct a New Private Water Well. II/87. 542-0988

lAC 1118/95 Revenue and Finance[70 1] Analysis, p.9

'-..,) 34.6(423)

34.7(423)

34.8(423)

34.9(423) 34.10(423)

34.11(423)

34.12(423)

Vehicles subject to regis­tration received as gifts or prizes

Titling of used foreign vehicles by dealers

Dealer's retail sales tax returns

Affidavit forms Exempt and taxable pur­

chases of vehicles for taxable rental

Manufacturer's refund of use tax to a consumer, lessor, or lessee of a defective motor vehicle

Government payments for a motor vehicle which do not involve government purchases of the same

CHAPTERS 35 and 36 Reserved

CHAPTER 37 UNDERGROUND STORAGE TANK

RULES INCORPORATED \...,J BY REFERENCE

37.1(424) Rules incorporated

38.1(422) 38.2(422) 38.3(422) 38.4(422) 38.5(422)

\.,.;I 38.6(422)

38.7(422) 38.8(422)

TITLE V INDIVIDUAL

CHAPTER 38 ADMINISTRATION Definitions Statute of limitations Retention of records Authority for deductions Jeopardy assessments Information deemed confiden-tial

Power of attorney Delegations to audit and

examine 38.9(422) Bonding procedure 38.10(422) Indexation 38.11(422) Appeals of notices of assess­

ment and notices of denial of taxpayer's refund claims

38.12(422) Indexation of the optional stan-dard deduction for inflation

38.13( 422) Reciprocal tax agreements ~38.14(422) Information returns for report­

ing income payments to the department of revenue and finance

38.15(422) Relief of innocent spouse for substantial understatement of tax attributable to other spouse

38.16(422) Preparation of taxpayer's returns by department employees

CHAPTER 39 FILING RETURN AND PAYMENT

OF TAX 39.1(422) Who must file 39.2(422) Time and place for filing 39.3(422) Form for filing 39.4(422) Filing status 39.5(422) Payment of tax 39.6(422) Minimum tax 39.7(422) Tax on lump-sum distributions 39.8(422) State income tax limited to tax-

payer's net worth immediately before the distressed sale

39.9(422) Special tax computation for all low-income taxpayers except single taxpayers

39.10(422) Election to report excess income from sale or exchange of livestock due to drought in the next tax year

39.11(422) Forgiveness of tax for an individual whose federal in­come tax was forgiven because the individual was killed out­side the United States due to military or terroristic action

39.12(422) Tax benefits for persons serving in the operation desert shield combat zone

39.13(422) Electronic filing of Iowa individual income tax returns

CHAPTER 40 DETERMINATION OF NET INCOME

40.1(422) Net income defined 40.2(422) Interest and dividends from

federal securities 40.3(422) Interest from bonds issued by

the Iowa board of regents 40.4(422) Certain pensions, annuities and

retirement allowances 40.5(422) Military pay 40.6(422) Interest and dividend income 40. 7(422) Current year capital gains and

losses 40.8(422) Gains and losses on property

acquired before January 1, 1934

Analysis, p.9a Revenue and Finance[701] lAC 10/12/94

40.9{422) Targeted jobs tax credit, alcohol 40.36(422) Exemption of interest earned ~ fuel credit on bonds issued to finance

40.10{422) Exclusion of interest or beginning farmer loan dividends program

40.11{422) Two-earner married couple 40.37(422) Exemption of interest from deduction bonds issued by the Iowa

40.12{422) Income from partnerships comprehensive petroleum 40.13(422) Subchapter "S" income underground storage tank 40.14(422) Contract sales fund board 40.15(422) Reporting of incomes by mar- 40.38{422) Capital gains deduction for

ried taxpayers who file a limited amounts of certain joint federal return but elect types of net capital gains to file separately for Iowa 40.39(422) Exemption of interest from income tax purposes bonds or notes issued to \w.i 40.16{422) Income of nonresidents fund the E911 emergency tel-

40.17{422) Income of part-year residents ephone system 40.18{422) Net operating loss carrybacks 40.40(422) Exemption of active-duty mili-

· and carryovers tary pay of national guard 40.19{422) Casualty losses personnel and armed forces 40.20(422) Adjustments to prior years reserve personnel received for 40.21(422) Additional deduction for wages services related to operation

paid or accrued for work desert shield done in Iowa by certain 40.41(422) Disallowance of private club individuals expenses

40.22(422) Disability income exclusion 40.42(422) Depreciation of speculative shell 40.23(422) Social security benefits buildings 40.24(99E) Lottery prizes 40.43{422) Retroactive exemption for '--" 40.25(422) Certain unemployment benefits payments received for

received in 1979 providing unskilled in-home 40.26(422) Contributions to the judicial health care services to a

retirement system relative 40.27(422) Incomes from distressed sales 40.44(422,541A) Individual development

of qualifying taxpayers accounts 40.28{422) Losses from passive farming 40.45(422) Exemption for distributions

activities from pensions, annuities, 40.29{422) Intangible drilling costs individual retirement 40.30(422) Percentage depletion accounts, and deferred 40.31{422) Away-from-home expenses of compensation plans received

state legislators by nonresidents of Iowa I'-" 40.32{422) Interest and dividends from regulated investment com- CHAPTER 41 panies which are exempt DETERMINATION OF TAXABLE from federal income tax INCOME

40.33{422) Partial exclusion of pensions 41.1{422) Verification of deductions and annuities for retired and required disabled public employees 41.2{422) Federal rulings and regulations

40.34(422) Exemption of restitution pay- 41.3{422) Federal income tax deduction ments for persons of 41.4{422) Optional standard deduction Japanese ancestry 41.5{422) Itemized deductions

40.35{422) Exemption of Agent Orange 41.6(422) Itemized deductions-separate settlement proceeds received returns by spouses by disabled veterans or 41.7(422) Itemized deductions-part-year ~ beneficiaries of disabled residents veterans

v lAC 12/17/86 Revenue and Finance[70 1]

CHAPTER 18 TAXABLE AND EXEMPT SALES DETERMINED BY METHOD

OF TRANSACTION OR USAGE [Prior to 12117/86, Revenue Department[730)[

Ch18,p.1

701-18.1(422,423) Tangible personal property purchased from the United States govern­ment. Tangible personal property purchased from the United States government or any of the governmental agencies shall be exempt from sales tax, but such purchases shall be taxable to the purchaser under the provisions of the use tax law. Persons making purchases from the United States government, unless exempt from the provisions of Iowa Code section 422.44 shall report and pay use tax at the current rate on the purchase price of such purchases.

This rule is intended to implement Iowa Code sections 422.44 and 423.3.

701-18.2(422,423) Sales of butane, propane and other like gases in cylinder drums, etc. Sales of butane, propane and other like gases in cylinder drums and other similar containers pur­chased for cooking, heating and other purposes shall be taxable.

When gas of this type is sold and motor vehicle fuel tax is collected by the seller, tax shall not be due. If Iowa motor vehicle fuel tax is not collected by the seller at the time of the sale, tax shall be collected and remitted to the department, unless the sale is specifically exempt.

If tax is not collected by the seller at the time of sale, any tax due shall be collected by the department at the time the user of the product makes application for a refund of the motor vehicle fuel tax.

The gross receipts from the rental of cylinders, drums and other similar containers, by the distributor or dealer of the gas shall be subject to tax when the title remains with the dealer. Gas converter equipment which might be sold to an ultimate consumer shall be subject to tax.

This rule is intended to implement Iowa Code sections 422.42, 422.43, 422.45(11), 423.1 and 423.2.

701-18.3(422,423) Chemical compounds used to treat water. Chemical compounds placed in water which is ultimately sold at retail should be purchased exempt from the tax. The chemical compounds become an integral part of property sold at retail. Chemical compounds placed in water which is directly used in processing are exempt from the tax, even if the water is consumed by the processor and not sold at retail.

Chemical compounds which are used to treat water that is not sold at retail or which are not used directly in processing shall be subject to tax. An example would be chlorine or other chemicals used to treat water for a swimming pool.

Special boiler compounds used by processors when live steam is injected into the mash or substance, whereby the steam liquefies and becomes an integral part of the product intended to be sold at retail and does become a part of the finished product shall be exempt from tax.

This rule is intended to implement Iowa Code sections 422.42(3), 422.43, 423.1, and 423.2.

701-18.4(422) Mortgages and trustees. Pursuant to the provisions of a chattel mortgage, the receipts from the sale of tangible personal property at a public auction shall be taxable even if the sale is made by virtue of a court decree of foreclosure by an officer appointed by the court for that purpose.

The tax applies to inventory and noninventory goods provided the owner is in the business of making retail sales of tangible personal property or taxable services. In Re Hubs Repair Shop, Inc. 28 B.R. 858 (Bkrtcy. 1983).

This rule is intended to implem~nt Iowa Code sections 422.42, 422.43, 423.1 and 423.2.

Ch 18, p.2 Revenue and Finance[701) lAC 1118/95

701-18.5(422,423) Sales to agencies or instrumentalities of federal, state, county and municipal government.

18.5(1) The gross receipts from the sale of tangible personal property or enumerated taxable services made directly by or to the United States government or to recognized agencies or departments of the United States government shall not be subject to sales tax.

The gross receipts from sales at retail made directly to patients, inmates or employees of an institution or department of the United States government shall be taxable, since they are not made directly to the government. However, sales similarly made by post exchanges and other establishments organized and controlled by federal authority shall not be subject to sales tax.

18.5(2) The gross receipts from sales to the United States government, state of Iowa, or federal bureaus, departments, or instrumentalities are not taxable. A sale to government occurs only if a government, pursuant to a contract for sale, takes title or ownership to tangible per­sonal property as a buyer from a seller. No sale to government occurs if a government pays some portion of the cost of sale of an item of tangible personal property but title to and owner­ship of the property are transferred to another person as a result of the sale. See A VCO Manufacturing Corporation v. Connelly, 145 Conn. 161, 140 A.2d 479 (1958) and Akron Home Medical Services, Inc. v. Lindley, 25 Ohio St.3d 107, 495 N.E.2d 417 (1986).

EXAMPLE A: Patient A pur~hases a hospital bed from a drugstore. A percentage of pa­tient A's bill is paid by federal funds from Medicaid. Patient A has purchased a hospital bed, not the federal government, and Iowa tax is due as a result of this sale.

EXAMPLE B: A is a federal government employee. A stays at a hotel while on government business and eats meals there. A pays for the hotel room (treated as the sale of tangible per­sonal property under Iowa sales tax law) and the meals with a credit card. The credit card was issued in A's name, and the cost of the room and meals is billed to A, who pays it. The federal government later reimburses A the entire cost of the room and meals. A has purchased the room and meals, and Iowa sales tax should be charged accordingly.

EXAMPLE C: B is a federal government employee who eats at a restaurant while on govern­ment business. Buses a credit card to pay for the meal. The credit card is issued in B's name, but the cost of the meal is billed to the U.S. government which pays that cost. In this situa­tion, the government is the purchaser of the meal on B's behalf, and the sale is exempt from tax.

See rule 34.12(423) for an example of the application of this subrule to the motor vehicle use tax.

18.5(3) The gross receipts from the sale of goods, wares, merchandise, or services used for public purposes to any tax-certifying or tax-levying body of the state of Iowa or govern­mental subdivision thereof, including the state board of regents, state department of human services, state department of transportation, and all divisions, boards, commissions, agencies, __ or instrumentalities of the state, federal, county, or municipal government which have no earn-ings going to the benefit of an equity investor or stockholder, except the sale of goods, wares, ~ merchandise or services used by or in connection with the operation of any municipally owned public utility engaged in selling gas, electricity, pay television service, or heat to the general public, shall be exempt. The exclusion from exemption for municipally owned pay television service is applicable to sales occurring and services provided on and after July 1, 1991. On and after April 1, 1992, providing sewage service or solid waste collection and disposal service to a county or municipality on behalf of nonresidential commercial operations located within the county or municipality shall be taxable (see rules 701-26.71(422,423) and 26.72(422,423) for more information). Goods, wares, merchandise, or services used for public purposes and sold to any municipally owned solid waste facility which sells all or part of its processed waste as a fuel to a municipally owned public utility shall be exempt.

lAC 10/13/93, 1/18/95 Revenue and Finance[701] Ch 18, p.2a

ExAMPLEs:

\..,) a. A group of exempt instrumentaJities, such as cities, issues bonds to finance the construction of a sewage disposal facility. X, a corporation, purchases the bonds but is not involved in the project in any other way. Since X does not enjoy the benefits of earnings of the solid waste facility, the exemption provided the instrumentalities is applicable.

b. Corporation Y, which is an instrumentality of the federal government and which Congress has allowed by statute to be subject to state sales and use taxes, purchases tangible personal property. Said purchases are subject to tax because the profits ·of the corporation are distributed to the stockholders thereof.

c. An instrumentality of government includes an area agency on aging as designated by the Iowa department of elder affairs pursuant to Iowa Code section 231.32.

This tax exemption does not apply to construction contractors who create or improve real property for federal, state, county, and municipal instrumentalities or agencies thereof. The contractors, therefore, shall be subject to sales and use tax on all tangible personal property

~ they purchase regardless of the identity of their construction contract sponsor. See Chapter 19. This rule is intended to implement Iowa Code section 422.45(5).

701-18.6(422,423) Relief agencies. 18.6(1) Relief agency means the state, any county, city and county, city or district thereof,

or any agency engaged in actual relief work. Nonexclusive examples of relief agencies are

lAC 1/18/95 Revenue and Finance[70 I] Ch 18, p.51

[Filed emergency 2/9/83-published 3/2/83, effective 3/1/83] [Filed 4/22183, Notices 3/2/83, 3/16/83-published 5/11/83, effective 6/15/83]

[Filed emergency 7/29/83-published 8/17/83, effective 7/29/83] [Filed 9/9/83, Notice 8/3/83-published 9/28/83, effective 1112/83]

[Filed 11/30/84, Notice 7/18/84-published 12/19/84, effective 1/23/85] [Filed 12/14/84, Notice 9/26/84-published 112/85, effective 2/6/85]

[Filed 8/23/85, Notice 7/17/85-published 9/11185, effective 10/16/85] [Filed 10/4/85, Notice 8/28/85-published 10/23/85, effective ll/27/85] [Filed 10/18/85, Notice 9/11/85-published 11/6/85, effective 12/11185]

[Filed 12/13/85, Notice 1116/85-published 111186, effective 2/5/86] [Filed 1110/86, Notice 9/11/85-published 1129/86, effective 3/5/86] [Filed 3/21/86, Notice 2/12/86-published 4/9/86, effective 5/14/86] [Filed 3/21/86, Notice 9/11185-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 9/5/86, Notice 7 /30/86-published 9/24/86, effective 10/29/86]

[Filed 10/31/86, Notice 9/24/86-published 11/19/86, effective 12/24/86] [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 1/23/87, Notice 12/17/86-published 2/11187, effective 3/18/87] [Filed 10/16/87, Notice 9/9/87 -published 11 I 4/81, effective 12/9/87]

[Filed 10/30/87, Notice 9/23/87-published 11/18/87, effective 12/23/87] [Filed 12/23/87, Notice 10/7/87-published 1113/88, effective 2/17/88]

[Filed 1/7/88, Notice 12/2/87-published 1127/88, effective 3/2/88] [Filed 2/5/88, Notice 10/21/87-published 2/24/88, effective 3/30/88] [Filed 3/3/88, Notice 1/27 /88-published 3/23/88, effective 4/27 /88] [Filed 8/19/88, Notice 7/13/88-published 9/7/88, effective 10/12/88] [Filed 10/14/88, Notice 9/7/88-published 11/2/88, effective 12/7/88]

[Filed emergency 12/23/88-published 1/11/89, effective 112/89] [Filed 3/3/89, Notice 1/25/89-published 3/22/89, effective 4/26/89]

[Filed 3/31/89, Notice 2/22/89-published 4/19/89, effective 5/24/89] [Filed 8/16/89, Notice 7/12/89-published 9/6/89, effective 10/11/8910

[Filed 10/26/89, Notice 9/20/89-published 11115/89, effective 12/20/89] [Filed 11/22/89, Notice 10/18/89-published 12/13/89, effective 1117/9010

[Filed 1/5/90, Notice 11/29/89-published 1/24/90, effective 2/28/90] [Filed 4/26/90, Notice 3/21/90-published 5/16/90, effective 6/20/90]

[Filed 8/30/90, Notice 7/25/90-published 9/19/90, effective 10/24/90] [Filed 9/28/90, Notice 8/22/90-published 10/17/90, effective 11121/90]

[Filed 7/5/91, Notice 5/29/91-published 7/24/91, effective 8/28/91] [Filed 10/11191, Notice 9/4/91-published 10/30/91, effective 12/4/91]

[Filed 3/13/92, Notice 2/5/92-published 4/1/92, effective 5/6/92] [Filed emergency 3/26/92-published 4/15/92, effective 4/1 /92]

[Filed 6/5/92, Notice 4/15/92-published 6/24/92, effective 7/29/92] [Filed 9/23/92, Notice 8/19/92-published 10/14/92, effective 11/18/92] [Filed 11/6/92, Notice 9/30/92-published 11/25/92, effective 12/30/92] [Filed 9/24/93, Notice 8/18/93-published 10/13/93, effective 11117/93] [Filed 10/8/93, Notice 9/1193-published 10/27/93, effective 12/1/93]

[Filed 12/30/94, Notice 11123/94-published 1/18/95, effective 2/22/95]

OTwo ARCs

.-~~ ~ ~-

lAC 10/13/93 Revenue and Finance[701] Ch 34, p.3

The tax, if due, shall be paid on or before the last day of the month following the close of the quarter in which a "use" in Iowa, outside the flow of interstate transportation or interstate commerce, did occur. The tax should be paid directly to the Iowa department of revenue and finance.

34.5(9) On or after July 1, 1979, vehicles which are transferred from a business which was a sole proprietorship or partnership to a corporation for the purpose of continuing the business if all of the stock of the corporation is owned by the sole proprietor and the sole proprietor's spouse or by all the partners if the business was a partnership are exempt from tax. This ex­emption is also applicable if vehicles are transferred from a corporation to a sole proprietor­ship or partnership formed for the purpose of continuing the business when carried on by the same person or persons who were stockholders of the corporation. This exemption contains the following provisions:

a. If the business transferring the vehicle is a sole proprietorship or partnership, the vehicle must be transferred to a new corporation. For the purposes of this subrule, a corporation is a "new" corporation if, at the time of transfer, the corporation has been incorporated for one calendar year or less.

b. The new corporation must have been formed for the purpose of continuing the business of the sole proprietorship or partnership. The activities of the new corporation must, therefore, be the same as the sole proprietorship or the partnership.

c. The new corporation must be owned 100 percent by the sole proprietor, the sole pro­prietor's spouse or all the partners, in the case of a partnership, which is transferring the vehicle.

d. The exemption is equally available when vehicles are transferred from a corporation to a sole proprietorship or to a partnership.

e. In such cases, the newly formed sole proprietorship or partnership must have been form­ed to continue the business of the corporation. Therefore, the activities of the new entity must be the same as the corporation.

f. The new sole proprietorship or partnership must have owned all the stock in the transfer­ring corporation when the corporation existed.

34.5(10) On and after July 1, 1988, purchases of vehicles subject to registration by persons who will rebuild those vehicles into ambulances, rescue, or fire vehicles (as defined in Iowa Code chapter 321) are exempt from tax. These purchases are exempt only if the person pur­chasing the vehicle for rebuilding into an ambulance, rescue, or fire vehicle is a licensed whole­saler of new motor vehicles. This exemption is applicable only to purchases of vehicles which will be rebuilt into ambulances, rescue, or fire vehicles.

34.5(11) Purchases of vehicles by a licensed vehicle recycler under Iowa Code chapter 321H are exempt from tax. These purchases are exempt as long as the recycler sells only those parts or vehicles for which the recycler is licensed.

This rule is intended to implement Iowa Code sections 422.45(5), 423.4(4), and 423.4(9).

701-34.6(423) Vehicles subject to registration received as gifts or prizes. Persons receiving motor vehicles subject to registration as gifts or prizes are not obligated to pay use tax on the purchase price of those vehicles.

This rule is intended to implement Iowa Code sections 423 .I (2) and 423 .2.

701-34.7(423) Titling of used foreign vehicles by dealers. Licensed auto dealers shall not be required under the motor vehicle "title" law to register used foreign motor vehicles but shall be required to secure a title for such units within 48 hours after they arrive in this state. When applying for a title on such foreign-used vehicles, dealers shall execute and file a deal­er's resale affidavit, in duplicate, with the office issuing the title. The original shall be for­warded to the department along with the monthly use tax report, and the copy shall be retained by the issuing office.

Ch 34, p.4 Revenue and Finance[701] lAC 1/18/95

701-34.8(423) Dealer's retail sales tax returns. Sales of new or used motor vehicles and trailers, as defined, are expressly exempt from sales tax, as the law imposes use tax on new or used motor vehicles and trailers. If the dealer holds a sales tax permit, the dealer shall include on the sales tax return the gross receipts from sales of new or used motor vehicles and trailers and then take appropriate deductions in the section provided on the return.

701-34.9(423) Affidavit forms. Forms of affidavit required to establish purchase price or exemption shall be furnished by the department and shall be available upon request.

The affidavit for the total delivered purchase price of a motor vehicle or trailer shall be established by the application for certificate of title and registration and a manufacturer's statement of origin. Before a motor vehicle or trailer, purchased outside the state, is registered, the county treasurer must be satisfied that the information stated in the affidavit is true and correct.

Affidavits of exemption which are not correct in both substance and form shall not be accepted by the county treasurer, the motor vehicle division or the department in lieu of use tax. In case of doubt, the county treasurer or motor vehicle division shall colJect tax. Claim for refund may be filed by the taxpayer if the taxpayer believes tax has been erroneously collected.

Rules 34.1(422,423) to 34.9(4~3) are intended to implement Iowa Code chapter 423.

701-34.10(423) Exempt and taxable purchases of vehicles for taxable rental. If a vehicle subject to registration is purchased for rental, and the gross receipts from that rental will be taxable, the purchase price of this vehicle is not exempt from use tax except under the circum­stances set out in rules 701-32.11(423) and 32.12(423).

The purchase for rental is not a purchase of tangible personal property for resale because a lease or rental of tangible personal property is not a sale: Cedar Valley Leasing, Inc. v. Iowa Department of Revenue, 274 N. W. 2d 357 (Iowa 1979); and the exemption allowed from tax for the use in Iowa of tangible personal property to be rented is not applicable to the use tax on motor vehicles because excluded from that exemption are vehicles subject to registra­tion. See Iowa Code sections 422.45(18), 423.4(4), 423.4(14), and 423.4(15).

This rule is intended to implement Iowa Code sections 422.45(2), 422.45(18), 423.4(4), and Iowa Code chapter 422C.

701-34.11(423) Manufacturer's refund of use tax to a consumer, lessor, or lessee of a defective motor vehicle. The department shall refund to a motor vehicle manufacturer any Iowa use tax which the manufacturer has refunded to a consumer, lessee, or lessor of a defective motor vehicle as required by Iowa Code section 3220.4, if the manufacturer presents a written request for refund and suitable proof that the use tax was paid at the time of purchase or lease and that the manufacturer refunded the use tax paid. Suitable proof of payment at time of pur­chase is a copy of a title showing payment of the use tax.

This rule is intended to implement Iowa Code section 3220.4.

701-34.12(423) Government payments for a motor vehicle which do not involve govern­ment purchases of the same. If a dealer or other seller transfers title to a vehicle under a con­tract of sale to a buyer, payment by a government of all or part of the purchase price of the vehicle is not a sale of that vehicle to the government making the payment, and the entire purchase price of the vehicle is subject to use tax.

EXAMPLE: A disabled veteran is purchasing a van. The veteran makes an application with the Veterans Administration (V .A.) to help purchase the van for $30,695. The application is _approved and the V.A. prepares a check for $12,456. The check is paid to the order of· the seller of the van. It is also the usual custom for a veteran to apply for a grant to pay

lAC 1118/95 Revenue and Finance[701] Ch 34, p.S

some or all of the remainder of the price. If this grant is approved, a check is issued in the name of the veteran. The veteran then either assigns the check to the dealer or deposits the check and writes a personal check to the dealer for the remaining amount due. Under these circumstances, the van is sold to the veteran and not the U.S. government. The purchase price upon which tax is computed is $30,695.

This rule is intended to implement Iowa Code section 423.7. [Filed December 12, 1974]

[Filed 9/2/77, Notice 6/15177-published 9/21/77, effective 10/26177] [Filed 4/28178, Notice 3/22/78-published 5/17/78, effective 7/1/78] [Filed 115/79, Notice 11/29178-published 1124/79, effective 2/28179] [Filed 1118/80, Notice 12/12/79-published 2/6/80, effective 3/12/80]

[Filed 12/5/80, Notice 10/29/80-published 12/24/80, effective 1/28/81] [Filed 8/13/82, Notice 7/7/82-published 9/1/82, effective 10/6/82]

[Filed 4/22/83, Notices 3/2/83, 3/16/83-published 5/11183, effective 6/15/83] [Filed 9/9/83, Notice 8/3/83-published 9/28/83, effective 1112/83]

[Filed 10/4/85, Notice 8/28/85-published 10/23/85, effective I 1127/85] [Filed emergency ll/I4/86-published I2/I7/86, effective 11/14/86]

[Filed I2/29/86, Notice Il/19/86-published 11I4/87, effective 2/I8/87] [Filed 9/30/88, Notice 8/24/88-published 10/19/88, effective I I/23/88] [Filed 1 I /22/89, Notice 10/ 18/89-published 12/ I 3/89, effective 1 I 17 /90]

[Filed 8/I6/9I, Notice 7/10/91-published 9/4/9I, effective 10/9/91] [Filed 10/25/91, Notice 9/18/91-published 11/13/91, effective 12/18/91] [Filed I2/20/91, Notice 11113/9I-published 118/92, effective 2/12/92]

[Filed 7/I 7/92, Notice 6/10/92-published 8/5/92, effective 9/9/92] [Filed 9/24/93, Notice 8/I8/93-published 10/13/93, effective Il/17/93] [Filed 12/30/94, Notice 11/23/94-published 1/I8/95, effective 2/22/95]

Ch 37, p.1 Revenue and Finance[701]

CHAPTERS 35 and 36 Reserved

lAC 12/25/91, 8/5/92

CHAPTER 37 UNDERGROUND STORAGE TANK RULES

INCORPORATED BY REFERENCE

701-37.1(424) Rules incorporated. Rules 591-Chapters 5 and 6 of Iowa comprehensive petroleum underground storage tank fund board (UST Board) are incorporated with this refer­ence into the rules of the department of revenue and finance.

This rule is intended to implement Iowa Code chapter 424.

'..1

[Filed without Notice 6/12/89-published 6/28/89, effective 8/2/89] [Filed 8/4/89, Notice 6/28/89-published 8/23/89, effective 9/27/89] [Filed 11/9/89, Notice 10/4/89-published 11/29/89, effective 1/3/90] \..,; [Filed 3/30/90, Notice 2/21190-published 4/18/90, effective 5/23/90]

[Filed emergency 7 /3/90-published 7/25/90, effective 7 /3/90] [Filed 8/30/90, Notice 7/25/90-published 9/19/90, effective 10/24/90] [Filed I I 4191, Notice II /28/90-published I /23/91, effective 2/27/911

[Filed 12/6/91, Notice 10/30/91-published 12/25/91, effective 1/29/92]

'--"'

~

~...,_)

u lAC 11127/91 Revenue and Finance[70 1] Ch 39, p.l7

Code. For purposes of this rule the election applies to all livestock held for sale or exchange, whether raised or purchased for resale. This election also applies to livestock used for draft, breeding, dairy, or sporting purposes which were held less than two years in the case of cattle and horses and less than one year in the case of other livestock. For purposes of this election, livestock does not include poultry.

The area in which the livestock was sold or exchanged must have been declared a disaster area due to drought. However, the sale or exchange can take place before or after the area is declared a disaster area as long as the same disaster (the drought) caused the livestock sale. In order for the election to report excess income in the following tax year to be valid, the elec­tion must be made by the due date of the return, including extensions. Additional informa­tion about computing the excess income as well as information needed on the statement for making the election is described in Treasury Regulation § 1.451-7.

This rule is intended to implement Iowa Code section 422.5.

701-39.11(422) Forgiveness of tax for an individual whose federal income tax was forgiven because the individual was killed outside the United States due to military or terroristic action. For tax years ending on or after August 2, 1990, an individual's Iowa income tax is forgiven if the person's federal income tax was forgiven because the individual was killed in a combat zone, the individual was missing in action and presumed dead, or the individual was killed outside the United States due to terrorist or military action while the person was a military or civilian employee of the United States. The Iowa income tax is forgiven on the return for the tax year in which the individual was killed or was missing and was presumed dead, and is forgiven on the return for the tax year prior to the year of death. In a situation where the person that was killed was married at the time of death, no tax will be due on the return filed for the year of death if a joint state return or a married filing separately on the combined state return is filed for that tax year. In the case of the return for the tax year prior to the year of death for the person killed in military or terrorist action, all the tax will be forgiven on the return if the person was married at the time of death and a joint state return or a mar­ried filing separate state return was filed for this prior year. However, if the person that was killed had filed a return using the married filing separately on the combined return form status, only the state income tax attributable to the person that was killed will be forgiven. The depart­ment will not honor an amended return for the prior year to change the filing status from separately on the combined return form to joint return so all the state income tax for both spouses will be forgiven.

When a state income tax return or claim for refund is filed for forgiveness of tax for an individual who was killed in military or terrorist action, a notation should be entered at the top of the return "Forgiveness of Tax-Killed in Military Action" or "Forgiveness of Tax­Killed in Terrorist Action" depending on how the individual was killed. In addition, a copy of the death certificate, or other evidence of the person's death or evidence establishing that the individual is missing in action and presumed dead, should be attached to the claim for refund or the tax return. A refund claim for forgiveness of tax will be honored only if the claim is made within the statute of limitations for refund provided in Iowa Code subsection 422.73(2).

This rule is intended to implement Iowa Code sections 422.5 and 422.73.

701-39.12(422) Tax benefits for persons serving in the operation desert shield combat zone. For tax years· ending after August 2, 1990, a number of state tax benefits are authorized for persons who served in the area designated by the President and the Congress in 1991 as a com­bat zone. Those persons who were in the combat zone in support of the armed forces person-

Ch 39, p.l8 Revenue and Finance[701] lAC 1/18/95

nel are also eligible for the tax benefits. The eligible individuals are given the same additional '-...~ time period to file state income tax returns and perform other acts related to the 'department of revenue and finance as would constitute timely filing of returns or timely performance of other acts as described in Section 7508(a) of the Internal Revenue Code. "Other acts related to the departmel)t" includes filing claims for refund for any type of tax administered by the department, making tax payments other than withholding payments, filing appeals on tax mat-ters, filing returns for taxes other than income tax, and performing other acts such as making timely contributions to individual retirement accounts. The additional time period for filing returns and performing other acts applies to the spouse of the person who was in the combat zone to the extent the spouse files jointly or separately on the combined return with the person who was in the combat zone, or when the spouse is a party with the person who was in the combat zone to any tax matter with the department for which the additional time period is allowed. For purposes of the tax benefits provided to persons in the combat zone, the Inter- \

1 nal Revenue Code is to include the provisions in Public Law No. 102-2 which was enacted ~ in January 1991. The additional time period for filing state returns and performing other acts is 180 days after the person leaves the combat zone which is the same time period as allowed in federal income tax law. However, a person who was hospitalized because of illness or injury in the combat zone has up to five years to file returns or perform certain acts with this depart-ment after leaving the combat .. zone.

This rule is intended to implement Iowa Code section 422.21.

701-39.13(422) Electronic filing of Iowa individual income tax returns. Effective for the 1994 calendar year and tax years beginning after December 31, 1994, individuals who meet qualifications set out by the department for the particular tax year may elect to file their Iowa income tax returns electronically. An electronically filed lA 1040, long form return, consists of electronically transmitted data and certain paper documents. The paper documents are '--" to be sent to the department with Form lA 8453 (Iowa Individual Income Tax Declaration For Electronic Filing).

A taxpayer's electronic Iowa return will include the same information as if the taxpayer had filed a paper Iowa return.

There is no statutory requirement which provides that individuals must file their Iowa in­come tax returns electronically. Therefore, Iowa taxpayers always have the option to file their Iowa income tax returns on the paper forms available from the department.

All aspects of filing Iowa returns electronically are described in the following subrules: 39.13(1) Participants in electronic filing of Iowa individual income tax returns. "Elec-

tronic filers" are individuals or companies who are eligible to participate in the electronic fil-ing of Iowa individual income tax returns. Generally, if an individual or company is eligible to participate as an "electronic filer" for purposes of filing federal income tax returns elec­tronically, the individual or company is also eligible as an "electronic filer" for filing Iowa 1..._,1 returns electronically. However, an individual or company who is eligible as an "electronic filer'' for federal purposes may be denied participation in the Iowa electronic filing program if the individual or company is not registered to do business in the state, has outstanding tax liabilities with the state, or fails to follow guidelines for filing returns in the electronic filing program for Iowa returns. The major types of "electronic filers" are described below with any special requirements for participation as an electronic filer of Iowa returns:

a. An electronic return originator (ERO) is either (I) an electronic return preparer who pre­pares returns, including Form lA 8453, for individuals who intend to have their Iowa returns electronically filed; or (2) an "electronic return collector" who accepts completed tax returns, including Form lA 8453 from taxpayers who intend to have their Iowa returns electronically filed.

lAC 1118/95 Revenue and Finance[701] Ch 39, p.19

b. A transmitter sends completed returns directly to the Internal Revenue Service, Service Center, using software that has been approved by the IRS and the department. A transmitter may accept Iowa returns from approved electronic filers for direct transmission to the Service Center.

c. A software developer creates or produces the tax preparation and transmission software that allows the data from the return to be transmitted to the Service Center via computers. Software developers are required to submit a letter of intent and a copy of IRS Form 8633 (Application to Participate in the Electronic Filing Program) in order lo be considered for participation in the Iowa electronic filing program for that year for returns filed starting in January of the next year.

Specifications for the software developers are explained in IRS Publication 1346 and Iowa Publication 16-107, "Electronic Return File Specifications and Record Layouts." The developers also will be provided with test data and instructions so they can test their programs for processing electronic returns with the Iowa department of revenue and finance.

The software developers will be required to pass transmission tests before their software programs will be approved for electronic filing of Iowa income tax returns.

Note that the various categories of "electronic filers" are not mutually exclusive. There may be cases where a particular "electronic filer" performs all functions involved in the elec­tronic filing of Iowa returns.

39.13(2) Form /A 8453 (Iowa Individual Income Tax Declaration For Electronic Filing). Form lA 8453 (Iowa Individual Income Tax Declaration For Electronic Filing) must be mailed, faxed or delivered to the department for each individual income tax return that is electronically filed with the department within one work day of the day acknowledgment of acceptance of the federal/state return was received from the Service Center. The mailing address and the fax number are listed at the end of this subrule. All information on the lA 8453 must match the same information on the electronic record for the return. The Declaration Control Number (DCN), the 14-digit number assigned to the taxpayer by the ERO (Electronic Return Originator) must be the same number as was used on the taxpayer's federal return. The mailing label from the Iowa department of revenue and finance with the taxpayer's name, address, and social security number should be affixed to the lA 8453 if the label is available. The label informa­tion should be verified and corrected. If the label is not available, the identifying information (name, address, and social security number) should be printed or typed on the lA 8453.

a. Part /-tax return information. The tax return information for net income, total Iowa tax, Iowa income tax withheld, and amount to be refunded (if any) should be entered in whole dollar amounts. Refund amounts may differ slightly due to the effects of rounding.

b. Part 11-direct deposit of refund. The information in part II should be completed only in cases where taxpayers want their Iowa income tax refunds deposited into their savings or checking accounts at financial institutions. To be eligible for direct deposit, taxpayers must provide proof of account ownership, such as a check, form, report, or other statement gener­ated by the financial institution that has the taxpayer's name, the nine-digit Routing Transit Number (RTN), and the depositor account number preprinted on the statement or form. The account designated to receive the direct deposit must be in the taxpayer's name. If the tax­payer's filing status on the return is married filing jointly or separately on the combined return form, the account can be in either or both spouses' names. If the filing status is married filing separately, the account can be in the taxpayer's name or a joint account in both spouses' names. If the filing status is married filing separate returns, a direct deposit cannot be made if the account is only in the name of the other spouse.

c. Part Ill-taxpayer's declaration. The taxpayer must sign the taxpayer declaration. Both spouses must sign the declaration if a joint return or a separate on the combined return is being filed. The signature allows the department to disclose to the ERO or transmitter any reasons for delay in processing the return or refund.

Ch 39, p.20 Revenue and Finance[70 I) lAC 1118/95

The signature of one spouse also provides irrevocable approval of a direct deposit to the checking or savings account of the other spouse when a joint return or combined return is filed by the taxpayers.

If the ERO makes any changes to the electronic return after the taxpayer(s) has signed the lA 8453 form, but before the electronic return is transmitted, and the net income on the lA 8453 is different from the amount on the return by more than $25 or the total Iowa tax on line 2 of Form lA 8453 differs from the amount on the electronic return by more than $7, a new form must be completed and signed by the taxpayer(s).

d. Part IV-declaration of electronic return originator (ERO) and paid preparer. The ERO must sign Form lA 8453. If the ERO is not the paid preparer for the tax return, the paid preparer must also sign the lA 8453 in the space for paid preparer near the bottom of the form.

e. Attachments to Form /A 8453. The following are the documents that should be attached to Form lA 8453:

(I) Forms W-2, W-20 and 1099R to support amounts of Iowa income tax withheld that were claimed on the electronic portion of the return.

The direct deposit of the taxpayer's overpayment or the refund of the taxpayer's overpay­ment cannot be allowed until the W -2s and 1099Rs supporting the Iowa income tax withheld are provided to -the department.

(2) Copies of returns of states other than Iowa for returns where out-of-state tax credits were claimed on line 66 of the lA 1040. The out-of-state tax credits claimed on electronically filed returns cannot be allowed in processing of the returns until the returns of the other state(s) supporting the credits are provided with Form lA 8453. Forms lA 8453 can be mailed to: Electronic Filing, Iowa Department of Revenue and Finance, P .0. Box 10469, Des Moines, Iowa 50306-0469. The forms can be faxed to the department at (515)281-6408.

39.13(3) Direct deposit of taxpayers• refunds from electronically filed Iowa returns. A feature of the Iowa electronic filing program is that taxpayers can designate direct deposit of state income tax refunds on their returns. The department does not guarantee a specific date by which a refund will be directly deposited in the taxpayer's account at a financial insti­tution. Because of confidentiality statutes, the department cannot provide information to an electronic filer about possible delay or possible denial of a direct deposit without proper written authorization of the taxpayer. The department is not responsible for the misapplication of a direct deposit of a taxpayer's income tax refund that is caused by error, negligence, or mal­feasance on the part of the taxpayer, electronic filer, financial institution, or any of the agents of any of the above-named individuals or entities.

The following are some of the responsibilities of an electronic filer to the taxpayer in an instance where the taxpayer has requested direct deposit of an income tax refund:

a. Ensure that the taxpayer is aware of all general information about a direct deposit. b. Accept any direct deposit election to any eligible financial institution designated by the

taxpayer. c. Ensure that the taxpayer is eligible for direct deposit. d. Verify that the direct deposit information provided by the taxpayer fOi Form lA 8453

is correctly entered on the form and transmitted with the electronic portion of the form. e. Advise the taxpayer that once an electronic return has been accepted for processing by

the department the direct deposit election cannot be rescinded, the Routing Transit Number (RTN) of the financial institution cannot be changed, and the taxpayer's account number can­not be changed.

f. Advise the taxpayer of the procedures to be followed if there is a need to contact the department about a direct deposit request.

g. Not mislead a taxpayer about why a direct deposit election was denied.

lAC 1118/95 Revenue and Finance[701] Ch 39, p.21

39.13(4) Information electronic filer must provide to the taxpayer. The electronic filer must provide the taxpayer whose return was electronically filed the following information:

a. A paper copy of the electronic data that was transmitted to the department from the taxpayer's Iowa return. This information can be supplied on replicas of the federal and state forms that make up the individual's return or can be included on unofficial forms. If unoffi­cial forms are used, data entries must include references to line numbers on the forms.

b. A copy of Form lA 8453 and copies of the W -2s, 1099Rs and other attachments that were submitted with Form lA 8453.

c. The taxpayer is to retain a complete copy of the return, including supporting forms and schedules.

d. If an amended return needs to be filed, it must be filed on a paper return form and can­not be filed electronically.

e. If a taxpayer inquires about the status of a refund, the ERO must advise the taxpayer to use the department's automated 24-hour line.

f. The taxpayer's address on the electronically filed return will be considered to be the tax­payer's "last known address" for all purposes of the department. That is, this address will be used to contact the taxpayer about possible problems on the taxpayer's return or for issuance of a notice of deficiency for unpaid tax.

39.13(5) Electronic filing of 1994 returns and tax items that disqualify electronic filing of 1994 returns. For 1994, individuals who want to file their Iowa income tax returns electroni­cally must have these returns filed at the same time their federal returns are filed electronically. Pursuant to an agreement between the department and the Internal Revenue Service, data from a taxpayer's 1994 Iowa return is to be transmitted to the Internal Revenue Service Center in Austin, Texas, at the same time data from the taxpayer's federal return is transmitted to the Service Center. The data for the state return is stored in the Service Center until department personnel retrieve the data for processing of that return. 1994 Iowa returns may be filed elec­tronically only from January 13, 1995, through May I, 1995, although 1994 federal returns may be filed electronically until August 16, 1995.

a. The following are the major requirements that must be met in order for an individual to file the 1994 Iowa income tax return electronically unless the taxpayer also has one or more disqualifying items listed under paragraph "c" in this subrule:

( 1) Returns must be for the 1994 calendar year. Thus, fiscal-year filers and individuals that have a short tax year in 1994 cannot file electronically. Individuals who were part-year resi­dents of Iowa in 1994 can file electronically if they are calendar-year filers.

(2) Returns must be original returns for 1994. Thus, if an original Iowa return has been filed, an amendment of that return must be filed on a paper return form.

(3) Returns must be filed for refund or for no tax due. Therefore, if the taxpayer has an amount shown due on line 75 of lA 1040, a paper return must be filed.

(4) Returns must be filed using the format of the lA 1040 for 1994. Taxpayers who are eligible to file on the lA 1040A (short form return for 1994) can file electronically, but must use the lA 1040 form arrangement.

b. The following are the major Iowa income tax forms, schedules and worksheets that can be used on 1994 Iowa returns filed electronically:

(I) !A-Schedule A - itemized deductions. (2) !A-Schedule B - interest and dividends. (3) lA 41-104 - itemized deduction worksheet. (4) lA 100 - Iowa capital gains schedule. (5) lA 126 - Iowa nonresident and part-year resident credit schedule. (6) lA 130 - out-of-state tax credit computation schedule.

Ch 39, p.22 Revenue and Finance[701] lAC 1118/95

The following are some of the major federal schedules and forms that can be included in the Iowa electronic return for 1994:

1. Schedule C - business income or loss 2. Schedule D - capital gains or losses 3. Form 4797- sales of business property 4. Schedule E - supplemental income and loss 5. Schedule F- profit or loss from farming 6. Form 3903 - moving expenses 7. Form 2106- employee business expenses 8. Form 2441 -child and dependent care credit 9. Form 2119- sale of your home 10. Form 4684 - casualties and thefts 11. Form 4835 - farm rental income and expenses c. Taxpayers are disqualified from filing electronically for 1994 if the return includes any

of the following conditions, taxes, credits or deductions: (1) Taxpayer was deceased sometime in 1994 or individual who was deceased in 1994 is in-

cluded on joint or combined return with the surviving spouse. (2) Returns with lump sum tax (line 47, lA 1040). (3) Returns with minimum tax (line 48 and Form lA 6251). (4) Returns with disability income exclusion (line 21, lA 1040 and Form lA 2440). (5) New jobs credit (line 57 and Form lA 133). (6) Minimum tax carryforward credit (line 57 and Form lA 8801). (7) Seed capital credit (line 57, lA 1040). (8) Motor vehicle fuel tax credit (line 67 and Form lA 4136). (9) Research activities credit (line 68 and Form lA 128). (10) Penalty for underpayment of estimated tax (line 76 and Form lA 2210 and Form lA

2210F). In addition, a married person who is filing a separate federal return cannot file an Iowa

return electronically, if the Iowa return is a joint return (filing status 2) or a married filing separately on the combined return (filing status 3). If a married taxpayer has filed a joint federal return, the taxpayer cannot file the Iowa return electronically if filing status 4 is used (married filing separate returns).

39.13(6) Monitoring of electronic filers. The department will monitor the filing of Iowa returns by electronic filers to ensure compliance with all rules for electronic filing under rule 39.13(422). Some of the specific aspects of monitoring of the filing of Iowa returns by elec­tronic filers follow:

a. The department will monitor the timely receipt of Form lA 8453 for all electronic returns filed with the department as well as the legibility of these forms. The department will also monitor the timely receipt of W-2s and other states' returns with the lA 8453 forms and the legibility of these forms.

b. The department will monitor the quality of an electronic filer's transmission of taxpayers' Iowa income tax returns throughout the period for filing returns. The department will also monitor the electronic returns filed and tabulate rejections of returns, errors on returns and other defects that apply to each electronic filer.

c. The department will monitor complaints about an electronic filer to the extent the com­plaints pertain to the electronic filing of Iowa income tax returns.

d. In its monitoring of electronic filers, the department will advise the filers about the defi­ciencies described in paragraphs "a, .. "b, .. and "c .. of this subrule. The department will advise the electronic filers of possible action& to correct the deficiencies and provide other types of assistance to ensure the filing of accurate and complete Iowa returns.

'-"

\...-!

\..,J

~

'-.-J

lAC 1118/95 Revenue and Finance[701] Ch 39, p.23

See subrule 39.13(7) about suspension of electronic filers from the Iowa electronic filing program.

39.13(7) Suspension of an electronic filer from participation in the Iowa electronic filing program. The department can immediately suspend, without notice, an electronic filer from the Iowa electronic filing program. However, in most cases, a suspension in the Iowa elec­tronic filing program is effective as of the date of the letter informing the electronic filer of the suspension. Before suspending an electronic filer, the department may issue a warning letter which describes specific corrective action because of deviations from this rule.

Because a taxpayer's Iowa return is filed at the same time as the taxpayer's federal return and both returns are filed via the same electronic filer, if an electronic filer is either denied participation in the federal electronic filing program or is suspended from the federal pro­gram, the electronic filer is automatically prohibited from participation in the Iowa electronic filing program. An electronic filer who was either denied participation or was suspended from participation in the federal electronic filing program but later is allowed participation in the federal program is also eligible for participation in the Iowa electronic filing program.

An electronic filer who is eligible to participate in the federal electronic filing program may be suspended from the Iowa electronic filing program if the electronic filer has any of the following. This list is not all-inclusive.

a. Deterioration in the format of transmissions of individual Iowa returns; b. Unacceptable cumulative error or rejection rate or failing to correct errors in transmis-

sion of Iowa returns; c. Untimely received, illegible, incomplete, missing, or unapproved substitute Forms lA 8453; d. Stockpiling returns at any time while participating in the Iowa electronic filing program; NOTE: "Stockpiling" means collecting returns from taxpayers or from another electronic

filer prior to official acceptance into the Iowa electronic filing program, or after official acceptance into the program, waiting more than three calendar days to transmit a return to the department after receiving the information necessary for an electronic transmission of a return.

e. Failure on the part of the transmitter to retrieve an acknowledgment file within two working days of transmission by the department;

f. Failure on the part of the transmitter to initiate the communication of acknowledgment files to taxpayers within two work days of transmission by the department;

g. Significant complaints about the electronic filer; h. Failure on the part of the electronic filer to cooperate with the department's efforts to

monitor electronic filers, investigate electronic filing abuse, and investigate the possible filing of fraudulent returns;

i. Submitting the electronic portion of a return with information which is not identical to information on Form lA 8453;

j. Transmitting the Iowa return with software that was not approved for use in the Iowa electronic return filing program.

See subrule 39.13(8) for information on administrative procedures relating to suspension of electronic filers from participation in the Iowa electronic filing program.

39.13(8) Administrative procedure for denial of an electronic filer's participation in the Iowa electronic filing program or for suspension of an electronic filer from the Iowa electron­ic filing program. In a situation where an electronic filer has requested participation in the Iowa electronic filing program, but there is a reason to deny the electronic filer's participa­tion, the department will send the electronic filer a letter to advise that the electronic filer will be denied entry into the program. In another situation where an electronic filer is a participant in the Iowa electronic filing program but the electronic filer is to be suspended from the pro­gram for a problem or problems described in subrule 39.13(7), the department will send the electronic filer a letter to notify the filer about the electronic filer's suspension from the program.

Ch 39, p.24 Revenue and Finance[70 I] lAC 1/18/95

In cases where the electronic filer either disagrees with the denial of participation letter or ~ the suspension from participation letter, the electronic filer must file a written protest to the department within 60 days of the date of the denial letter or the suspension letter. The written protest must be filed pursuant to rule 701-7 .8(17 A). During the administrative review process, the electronic filer's denial of participation or suspension from participation in the Iowa elec­tronic filing program will remain in effect.

This rule is intended to implement Iowa Code sections 422.21 and 422.68. [Filed 12/12/74]

[Filed 12/10/76, Notice 9/22/76-published 12/29/76, effective 2/2/77) [Filed emergency 3/2/79-published 3/21/79, effective 3/2179]

[Filed 1217/79, Notice 10/31179-published 12/26/79, effective 1130/80] (Filed emergency 7/17/80-published 8/6/80, effective 7/17/80]

[Filed 12/31/81, Notice 11/25/81-published 1120/82, effective 2/24/82] [Filed 10/22/82, Notice 9/15/82-published 11110/82, effective 12/15/82]0 \...J [Filed 12/3/82, Notice 10/27 /82-published 12/22/82, effective 1126/83]

[Filed 12/16/83, Notice 11/9/83-published 1/4/84, effective 2/8/84] [Filed. 5/31/85, Notice 4/24/85-published 6/19/85, effective 7/24/85] [Filed 9/6/85, Notice 7/31/85-published 9/25/85, effective 10/30/851 [Filed 8/22/86, Notice 7/16/86-published 9/10/86, effective 10/15/86] [Filed 10/3/86, Notice 8/27 /86-published 10/22/86, effective 11 /26/86]

[Filed emergency 11/14/86-published 12/17/86, effective I1114/86] [Filed emergency 12/23/87-published 1113/88, effective 12/23/87]

[Filed 2/19/88, Notice 1113/88-published 3/9/88, effective 4/13/88] [Filed 8/19/88, Notice 7/13/88-published 9/7/88, effective 10/12/88]

[Filed 9/29/89, Notice 8/23/89-published 10/I8/89, effective 11/22/89] [Filed 1/19/90, Notice 12/13/89-published 2/7/90, effective 3/14/90] "...,_) [Filed II /7 /9I, Notice I 0/2/91-pu blished II /27/91, effective I I I /92]

[Filed 12/6/91, Notice 10/30/91-published 12/25/91, effective 1/29/92] [Filed 10/9/92, Notice 9/2/92-published 10/28/92, effective 12/2/92] [Filed 9/10/93, Notice 8/4/93-published 9/29/93, effective 11/3/93]

[Filed 9/23/94, Notice 8/17/94-published 10/12/94, effective 11/I6/94] [Filed emergency 12/30/94-published 1/18/95, effective 12/30/94]

'-..!

'-..,)

0 Two separate ARCs

lAC 1/18/95

SEWERS(cont'd)

Index

'..,) Storm sewers, construction 701-19.10(2)e; 761-ch 115, 150.2(1), 150.3(1)d,e, 150.3(2)a(1), 150.3(2)c(3), 163.7(1)h

Taxation, services 701-14.3(9), 18.5(3), 18.39, 26.72 Toilets, mass gatherings 641-19.4(3), see also ENVIRONMENTAL PROTECTION

COMMISSION: Wastewater Treatment: On-site Well standards, grants, see WElLS

SHEEP See LIVESTOCK

SHELTERS See also CHIWREN Animal 21-67.1-67.6, 67.7(2); 641-128.5 Food

Soup kitchen program 441-73.21-73.30 Stamps 441-65.31, 65.131

Grants/funds Emergency services 261-ch 24; 427-23.5(6)b Group facilities, homeless 265-ch 14, 15.7 Reimbursement 441-150.3(5)a(8), 150.3(5)p(1)

Ice fishing 571-ch 55 Juvenile 441-ch 105, 143.5, 150.3(5)a(8), 150.3(5)p(1), 156.10(3), 156.11(3);

481-ch 40 Migratory labor camps 641-ch 81 Parks/recreational areas 571-61.2, 61.3(3), 61.3(5)b, 61.4(2)m, 61.5(10)

SHERIFFS See also CRIME; LAW ENFORCEMENT ACADEMY,· PEACE OFFICERS Alcoholic beverages, execution/levy 185-4.19 Arrests, information forms 661-11.9 Certificates of title 761-400.11 Emergencies, military support 605-6.l''VI" Explosives, license issuance 661-5.7 Fingerprints 661-11.9 Firearms, see Weapons below Game refuges, entry 571-ch 52 Hazardous conditions, notification 567-131.2 Jails 201-ch 50; 501-ch 9 Law enforcement academy tests 501-2.2(1) Law enforcement administrator's telecommunications advisory committee

13

661-ch 15

SHER

SHER

SHERIFFS(cont'd}

Index

Property levies, unemployment contributions, default 345-3.66(4), 3.67 Retirement benefits 581-21.6(9)b Security business, private 661-2.5(6)b, 2.18 Unemployment contributions, default, property seizure 345-3.66(4), 3.67 Uniforms 661-ch 3 Vehicles, emergency, permits 761-451.2 Weapons

Permits 661-4.2, 4.4(1-3), 4.5, 4.6 Training programs 661-2.18, 4.2(2), 4.3(6)

SHOES Fluoroscopes 641-38.6, 41.1(5) Orthopedic, medical assistance providers 441-77.18, 78.1(6), 78.15, 79.1(2),

79.14(l)b(19}, 80.2(2)n Repair shops

Pollution emergency 567-26.4 Table V "3 "h Taxation 701-26.41

Shine stands 401-1.7(1 ,4)

SHRUBS See PLANTS

SIGNS AND SIGNBOARDS See also LABELS AND MARKS Advertising

See also ADVERTISING Alcoholic beverages 185-13.3, 16.5(2,3,6) Outdoor 761-ch 117

Farmer markets, vendors 21-50.4 Fuel, sale 21-85.48; 701-64.21 Hazardous materials 347-140.1; 567-144.2, 144.4

lAC 1118/95

Highways, erection requirements 761-105.4(2), 105.5(2), chs 117-120, 130, 131, see also HIGHWAYS

Liquor 185-16.5(2,3) Logos

Highways 761-chs 118-120 Lottery 705-11.11

Parks 761-131.1, 131.8 Pesticide application, notification 21-45.50 Political 351-4.5(5), 4.6(4) Private/tourist 761-chs 119, 120

14

lAC 1/18/95 Index

SIGNS AND SIGNBOARDS(cont'd)

Radioactive equipment/materials 641-40.60-40.62, 41.2(39), 41.4(4)c, 41.4(5)b, ch 41 Appendix E, 45.1(15), 46.5(1), see also RADIATION MACHINES AND RADIOACTIVE MATERIALS: Caution Signs/Labels/Signals

Railroad crossings, see RAILROADS Real estate 193E-1.16, 4.40(11) Taxation

Construction/installation 701-26.75 Sales 701-16.18

Vehicles, oversize 761-511.13 Waterway markers 571-chs 40, 41

SKELETONS See ARCHAEOLOGY

SLAUGHTER See LIVESTOCK: Dead, Disposal

SMALL BUSINESS Acts

Small Business Innovation Development, 1982 261-59.2 Small Business, Investment, 1958 191-50.46; 261-23.4(3)o Small Business, Jobs Training 261-7.1

Assistance, self-employment program 261-ch 9, see also Grants below,· Loans below Attorney general, consumer credit 61-11.8 Blind department, rule impact 111-3.6 Case management assistance 261-ch 9 Community economic betterment program 261-22.8, 22.9 Corporations 701-53.11, 53.11(2), 59.8

SMAL

Definitions 111-3.6; 261-27.2, 52.2, 54.2, 59.2; 481-25.1; 541-4.4; 681-7.1 Disabilities, targeted business eligibility 481-ch 25 Economic development bureau 261-ch 50 Equal opportunity/affirmative action 261-19.52(11); 541-4.4, 4.5(4); 681-7.1, 8.6(5) Export trade assistance 261-ch 61

15

SMAL Index

SMALL BUSINESS(cont'd)

Grants Incubator/technical assistance centers 261-ch 52 Innovation research 261-ch 59 Job training 261-chs 7, 11 Targeted financial assistance 261-ch 27

Incentives, tax-aided training 261-ch 5 Insurance 191-ch 71 Loans

Gap financing 261-22.8 Iowa finance authority 265-ch 5

lAC 1118/95

Job training 261-ch 7 \..,/ Linked investments for tomorrow (LIFf) 781-ch 4 New business opportunities/product development 261-22.9 Rural, transfer program 781-4.9 Self-employment 261-ch 8 Targeted 261-ch 27; 681-8.1(2); 781-ch 4 Underground storage tanks 591-ch 12

New business opportunities program 261-22.9 Procurement 201-37.3(3)e(7); 261-50.2(3), ch 54; 401-5.8, 7.3(4); 481-ch 25;

541-ch 10; 681-7.7, 8.1(2), 8.6(5); 761-20.4(1)a, 20.4(2)e Research, see Grants above Rural, transfer program 781-4.9 Securities

Investment companies, exemption 191-50.46 Registration, corporate offerings 191-50.22 Seed capital fund 701-42.10(2)

Targeted See also Procurement above Agencies/departments, purchase reports 261-54.14; 541-10.3; 681-7.7(9) Certification 481-ch 25; 681-7.7(5) Funding, see Loans above

Taxation Corporation 701-53.5, 53.11, 59.8 Income tax, individual 701-40.2, 40.21 ~ J

Liabilities 701-78.6(1)b(2) .._., Property credit, underground tank clean-up 701-80.10 Revenue and finance, rule impact 701-6.5

Training program Employees, new jobs 261-ch 7 Productivity/quality enhancement 261-11.1-11.6 Quality coalition 261-11.7-11.13

Underground storage tanks, remedial claims 591-11.1(3)n(2) Unemployment contributions, wages 345-3.3(3) Women/minorities, see Equal Opportunity/Affirmative Action above,· Procurement above

16

lAC 1118/95 Index

SMOKING Care facilities, see HEALTH CARE FACILITIES Group homes 661-5.620 Insurance, mortality tables 191-ch 44 State buildings 223-1.5(4); 401-1.5

SNOWMOBILES Accident reports 571-50.1 Cost-share program 571-ch 28 Natural resources department authority 561-1.2(9), 1.3(2)c(l), 1.3(2)d(5), 1.3(2)i(l) Registration 571-50.5, 50.9 Taxation 701-16.46 Trails 571-66.4, 67.5, 67.8

SOCIAL SECURITY Job service requirements 345-3.11 Personnel department requirements 581-ch 22

SOCIAL SERVICES DEPARTMENT \,.,/ See HUMAN SERVICES DEPARTMENT

17

SOCI

SOCI Index

SOCIAL WORKERS Appeals 645-280.208, 280.209 Complaints/malpractice claims 481-ch 11; 645-280.200-280.202 Conduct 645-280.212, 280.213 Confidentiality 645-280 .213(2) Continuing education

Activities approval 645-280.101, 280.102 Financing 645-280.100(5) Hearings 645-280.103 Inactive practitioners 645-280.6(5,6) Providers 645-280.101, 280.102, 280.104(4) Records/reports 645-280.104 Requirements, generally 645-280.4, 280.100 Waivers 645-280.6(5,6), 280.105

Definitions 645-280.1 Disciplinary procedures 645-280.200-280.211 Examiners board

Declaratory rulings 645-ch 283 Definitions 645-280.1 Hearings 645-280.202-280.207. 280.209 Meetings 645-280.2(3) Organization 645-280.2 Records 645-ch 289, see also PROFESSIONAL liCENSURE DIVISION Rule making 645-chs 281, 282

Fees, see Licensure below Health care facilities, see HEALTH CARE FACILillES Hospital outpatients 441-78.31(4)c(2), 78.31(4)d(5,7)

18

lAC 1118/95

lAC 1118/95 Index

SOIL CONSERVATION DIVISION(cont'd) '...)Water protection fund(cont'd)

Projects Applications 27-21.20, 21.30-21.36 Authority 27-21.10 Budget/staff 27-21.50 Completion 27-21.80 Reports 27-21.60 Reviews 27-21.70 Rule severability 27-21.11

Watersheds 27-10.41(2,4), 10.52, 10.56, 10.60(3,5), 12.75

'--"'SOLAR ENERGY See ENERGY

1..__,1

SOLID WASTE DISPOSAL See ENVIRONMENIAL PROTECTION COMMISSION

SPANISH SPEAKING PEOPLE DIVISION See LATINO AFFAIRS DIVISION

SPAS Requirements 641-ch 15

SPEECH PATHOLOGY AND AUDIOLOGY Assistants 645-ch 302 Complaints 481-11.4; 645-301.101, 301.103, 301.113(3) Confidentiality 481-11.4; 645-301.112(9)b, 301.113(3) Continuing education

Activities 645-301.3(2) Hearings 645-301.5 Reports 645-300.7(9), 301.6 Requirements 645-301.2, 301.4 Sponsors 645-301.3, 301.4 Waivers 645-301.7, 301.9

Definitions 645-300.1, 301.1, 301.100(2), 302.2 Discipline 645-301.109-301.113 Ethics 645-301.101, 301.112

23

SPEE

SPEE Index

SPEECH PATHOLOGY AND AUDIOLOGY(cont'd)

Examiners board Address 645-300.2. 301.101, 301.102 Declaratory rulings 645-ch 305 Hearings 481-ch 11; 645-301.5, 301.8 Informal settlements 645-301.110 Organization 645-300.8 Public health department authority 641-170.4(1) Records 645-ch 309, see also PROFESSIONAL LICENSURE DIVISION Rule making 645-chs 303, 304

Health care facilities, see HEALTH CARE FACILITIES Hearings 481-ch 11; 645-301.104-301.109 Licenses

Denial 645-301.105, 301.109 Examination 645-300.4, 300.5, 301.6 Expiration 645-300.3(2) Fees 645-300.3(3}{, 300.7. 301.9(3) Inactive practitioners 645-301.8. 301.9 Out-of-state 645-300.5 Probation 645-301.112 Reinstatement 645-301.10 Renewal 645-30 1.2(2) Requirements, generally 441-77.14; 645-300.3 Suspension/revocation 645-300.5, 301.112, 302.7 Temporary 645-300.3{4), 300.6

Malpractice 645-301.102, 301.103

lAC 1118/95

Medical assistance providers 441-77.14, 78.1(13). 78.9(6), 78.10(3)c. 78.14. 78.19(1)d, 78.28(1)e. 79.1(2). 80.2(2)b. 82.2(3)b(5)"7", 88.5(2)a" 14"

Peer review committee 645-301.113 Permits, temporary, nonresident 645-300.3(5), 300.7(1) Reports 645-301.6, 301.102, 301.113 Schools 281-41.25(3)/,n, 41.26(4)a; 282-15.3" 1,2," 15.3(9). 15.3(10)c(2). 15.3(ll)c Supervision. hearing tests 645-300.3(1) Waivers 645-300.4(4), 300.5, 301.7, 301.8

SPORTS See ATHLETICS

24

lAC 1118/95

STAMPS Cigarette 701-81.1, 82.5-82.8, 82.11 Design, contest, hunting/fishing 571-ch 9

Index

Migratory bird hunting/conservation (duck) 571-ch 9, 92.2 Real estate transfer stamps 701-79.1(3)c Taxation, sales

Cigarette, see Cigarette above Collectors 701-18.19 Shows 701-12.16 Trading 701-15.7

\,.,) Trout 571-ch 9 Wildlife habitat 571-chs 9, 22, 23

24a

STAM

\.-1

lAC 1118/95 Index

TELEPHONE COMPANIES(cont'd)

Telephones See also HEALTH CARE FACILillES Building code requirements 661-16.705(10) Customer ownership 199-22.1 (3), 22.3(2)g, 22.10 Emergency, see Emergencies above Handicapped persons 199-22.3(10)d Mass gatherings 641-19.4(7) Pay 199-22.3(6)

Trouble reports, see Reports above Violations 199-ch 8, 22.15(3)

TELEVISION Cable/pay

Construction, cable location 199-11.6(2) Taxation 701-14.3(9), 18.39, 18.43, 26.56

Companies, taxation 701-46.4(1,5), 54.7(5) Educational, see PUBUC BROADCASTING DNISION Gambling, excursion boat surveillance 661-ch 23 Simulcast, horse/dog racing 491-ch 12

TERRACE HILL COMMISSION \.,.1 See GENERAL SERVICES DEPARTMENT

THRIFT CERTIFICATES Acknowledgment 187-16.28(1) Disclosure 187-16.28(2), 16.30(1)a,h Real estate loans 187-16.30

TIMBER See also FORESTS

I..__) Buyers Bonds 561-8.5(4); 571-ch 72 Confidential information 571-72.2(7) Definitions 561-8.5(4); 571-72.1 Effluent/pretreatment standards 567-62.4(29) Termination, business 571-72.2(2)e, 72.2(5)

Sales Capital gains tax 701-40.38(4) Contracts 561-8.5

Seed capital fund, tax credit 701-42.10, 52.9 Vehicles, weight restrictions 761-400.47

55

TIMB

TIRE Index

TIRES Disposal, waste 567-101.5(5)b(3)"4," 102.15(4), 117.2; 721-ch 44 Manufacturers 567-23.1(2)eee Motorcycle 761-450.4(7) Motor vehicle 761-450.2(20), 450.3, 450.6(2)e Snow/mud 761-450.3 Taxation 701-15.12(2)d, 16.51(2), 26.6. 26.48

TOBACCO See CIGAREITESAND TOBACCO

TOILETS Building code, see BUILDINGS: Building Code: Plumbing, Uniform Code

lAC 1118/95

Health care facilities, see HEALTH CARE FACILITIES: Design/Building Requirements Mass gatherings 641-19.4(3) Wastewater treatment, on-site 567-69.10-69.12

TOOLESBORO MOUNDS Historical society site 223-1.5(6)j

TORTS Claims

Liquor licensees 185-5. 8(5) State 61-1.3(1)d; 543-ch 1

TOURISM Signs, directional 761-ch 119 Vendors, licensure 261-ch 60 Welcome center program 261-ch 58; 761-163.7(1)e

TOWNS SeeCmES

56

v lAC 1/18/95 Index

TRADE See also IMPORTS Exports, financial assistance 261-ch 61, see also EXPORTS International network on trade (INTERNET) 497-ch 1 Satellite centers 261-ch 41 Secrets

Chemicals, hazardous 347-110.6, 120.1, 120.9, 130.2(1), 130.4 Consultants, labor services 347-8.4(7) Definition 347-110.2 Employment appeal board 486-4.11

TradeActof1974 345-4.45, 7.11, 10.1 Unfair trade practices, insurance 191-ch 15, 23.22, 37.23, 54.50, 71.11, 73.21

56a

TRAD

..

..__-

., ,I,·

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