Representing State Government
The Revenue Division advises and represents the Department of Revenue and Finance with respect to various taxes which are administered by the department, including income taxes, franchise tax imposed on financial institutions, state sales and use taxes, cigarette and tobacco taxes, drug tax, motor vehicle fuel taxes, inheritance and estate taxes, property taxes, hotel and motel local option taxes, local option sales taxes, real estate transfer tax, and grain-handling tax. In addition, the division drafts responses to tax opinion requests made to the Attorney General.
During the 2003-2004 biennium, the division participated in the resolution of informal proceedings for 184 protests filed by audited taxpayers. The division also litigated or resolved 32 contested case proceedings. In the biennium, 30 contested cases were litigated or resolved at the State Board of Tax Review level.
During the biennium, 12 Iowa district court cases and five federal district court and Eighth Circuit cases were handled by the division.
This division was involved in several cases in the United States Supreme Court during the biennium either as amicus curiae or, in opposition to certiorari.
On the appellate Iowa court level, the division handled six cases in the Iowa Supreme Court and Iowa Court of Appeals.
A total of two responses to requests for opinions of the Attorney General were issued during the biennium. The division also assisted the Department of Revenue and Finance in disposing of 12 petitions for declaratory rulings. In addition, hundreds of proposed rules of the Department were reviewed for content and legality at the department's request.
As a result of the division's activities on behalf of the Revenue Department during the biennium, $21,214,429 of tax revenue was directly collected or requested refund amounts were not paid. In addition, between $56 million and $90 million in requested property tax/replacement tax refunds was saved.