Iowa Administrative Code - 03/06/2013

Revenue Department [701] | Agency Listing
Chapter 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 PDF RTF Waivers
701.109.1 Use of revenues and definitions.
701.109.2 Imposition of tax.
701.109.3 Application of law.
701.109.4 Collection of tax and distribution.
701.109.5 Insufficient funds.
701.109.6 Use of revenues by the school district.
701.109.7 Bonds.
701.109.8 28E agreements.