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Permanent LinkIowa Administrative Code - 01/15/2020
Revenue Department [701] | Agency ListingChapter 109 NEW SCHOOL INFRASTRUCTURE LOCAL OPTION SALES AND SERVICES TAX— EFFECTIVE ON OR AFTER APRIL 1, 2003, THROUGH FISCAL YEARS ENDING DECEMBER 31, 2022 | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
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| 701.109.1 Use of revenues and definitions. |  |
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| 701.109.2 Imposition of tax. | |
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| 701.109.3 Application of law. | |
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| 701.109.4 Collection of tax and distribution. | |
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| 701.109.5 Insufficient funds. | |
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| 701.109.6 Use of revenues by the school district. | |
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| 701.109.7 Bonds. | |
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| 701.109.8 28E agreements. | |
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