GroundRules
Iowa Code § 257.23: Form and time of return.
Where this section sits in the code
- Title VII - EDUCATION, HISTORY, AND CULTURE (Ch. 256 - 305B)
- Chapter 257 - FINANCING SCHOOL PROGRAMS
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.
Collected 2026-09-14T19:40:06Z. Source file · JSON