Section 257.23 - Form and time of return.

IA Code § 257.23 (2019) (N/A)
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257.23 Form and time of return.

The instructional support income surtax shall be made a part of the Iowa individual income tax return subject to the conditions and restrictions set forth in section 422.21.

89 Acts, ch 135, §23

Referred to in §257.29, 298.2