440.7  Entry on tax books.

Should an assessment be made at such time in the year that, in the opinion of the director of revenue, said assessment cannot conveniently be entered on the current tax books, the director may direct that the assessment be entered on the first ensuing tax books.

Section History: Early form

  [C27, 31, 35, § 7105-a7; C39, § 7105.7; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 440.7]

Section History: Recent form

  2003 Acts, ch 145, §286

Previous Section 440.6

Next Section 440.8

Return To Home index

© 2004 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: Thu Jan 15 10:49:41 CST 2004
URL: /DOCS/IACODE/2003SUPPLEMENT/440/7.html
jhf