425.25  Administration.
  The director of revenue shall make available suitable forms with instructions for claimants. Each assessor and county treasurer shall make available the forms and instructions. The claim shall be in a form as the director may prescribe. The director may also devise a tax credit or reimbursement table, with amounts rounded to the nearest even whole dollar. Reimbursements or credits in the amount of less than one dollar shall not be paid.
[C71, 73, §425.1(5); C75, 77, 79, 81, §425.25]
84 Acts, ch 1190, §1; 2003 Acts, ch 145, §286
Referred to in §25B.7, 331.559, 427.9