{"data":{"id":"us-ia/iowa-code-15.321","jurisdiction":"us-ia","citation":"Iowa Code § 15.321","heading":"Rules.","body":"The authority and the department of revenue shall each adopt rules as necessary for the implementation and administration of this part.","path":["Title I - STATE SOVEREIGNTY AND MANAGEMENT (Ch. 1 - 38D)","Chapter 15 - ECONOMIC DEVELOPMENT AUTHORITY","Subchapter II - ACTIVITIES","Part 12"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/15.321.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:39:59Z","sha256":"27236cb491823c13f0d7e8ede4ce099181ee2cf6c6845b1c1835e4fe043c105b","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-15.320","next":"us-ia/iowa-code-15.322"},"notice":"GroundRules: Original legal text. Not legal advice."}