422.101  Special reserve fund created.

The treasurer of state shall credit the first ten million dollars received after June 24, 1977 from the receipts resulting from the payments received upon the filing of declarations of estimated tax from corporations subject to the tax imposed under division III of this chapter to the general fund of the state. After crediting the first ten million dollars received to the general fund of the state, the treasurer of state shall credit the next twenty-five million dollars received after July 1, 1977 from the receipts resulting from the payments received upon the filing of declarations of estimated tax from corporations subject to the tax imposed under division III of this chapter to a special reserve fund, which is hereby created in the office of the treasurer of state.

Section History: Early form

  [C79, 81, § 422.101]


Previous Section 422.100

Next Section 422.102


Return To Home index


© 2001 Cornell College and League of Women Voters of Iowa


Comments about this site or page? webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.

Last update: Mon Jan 22 17:13:42 CST 2001
URL: /DOCS/IACODE/2001/422/101.html
jhf