The director of revenue and finance shall make available suitable forms with instructions for claimants. Each assessor and county treasurer shall make available the forms and instructions. The claim shall be in a form as the director may prescribe. The director may also devise a tax credit or reimbursement table, with amounts rounded to the nearest even whole dollar. Reimbursements or credits in the amount of less than one dollar shall not be paid.
[C71, 73, § 425.1(5); C75, 77, 79, 81, § 425.25]
84 Acts, ch 1190, § 1
Referred to in § 331.559, 427.9
Iowa General Assembly
Search: Iowa Code 1995
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