Section 701.108.6. Deposits of receipts.

Latest version.

The director of revenue shall credit tax receipts, interest, and penalties from the tax under this chapter. If the director is unable to determine from which county any of the receipts from this tax were collected, those receipts shall be allocated among the possible counties based on the allocation rules set forth in 701—107.11(422B).
This rule is intended to implement Iowa Code section 422E.3.

                    
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