For tax years beginning on or after January 1, 1995, there shall be allowed no more than three income tax return checkoffs on each income tax return. When the same three income tax return checkoffs have been provided on the income tax return for three consecutive years, the checkoff for which the least amount has been contributed, in the aggregate for the first two tax years and through March 15 of the third tax year, shall be repealed. This section does not apply to the income tax return checkoff provided in section 56.18.
93 Acts, ch 144, §4, 6; 94 Acts, ch 1199, §3-6
Referred to in § 422.16
Checkoff for domestic abuse services; § 236.15B
Checkoff for Iowa state fair foundation; § 422.12D
Checkoff for fish and game fund; § 456A.16
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