Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
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 109. NEW SCHOOL INFRASTRUCTURE LOCAL OPTION SALES AND SERVICES TAX— EFFECTIVE ON OR AFTER APRIL 1, 2003, THROUGH FISCAL YEARS ENDING DECEMBER 31, 2022
Section 701.109.1. Use of revenues and definitions. |
Section 701.109.2. Imposition of tax. |
Section 701.109.3. Application of law. |
Section 701.109.4. Collection of tax and distribution. |
Section 701.109.5. Insufficient funds. |
Section 701.109.6. Use of revenues by the school district. |
Section 701.109.7. Bonds. |
Section 701.109.8. 28E agreements. |