{"data":{"id":"us-ia/iowa-code-190b.102","jurisdiction":"us-ia","citation":"Iowa Code § 190B.102","heading":"Department of revenue — cooperation with other departments.","body":"1. This subchapter shall be administered by the department of revenue.\n2. The department shall adopt all rules necessary to administer this subchapter.\n3. The department of agriculture and land stewardship, the department of health and human services, and the department of inspections, appeals, and licensing shall cooperate with the department of revenue to administer this subchapter.","path":["Title V - AGRICULTURE (Ch. 159 - 215A)","Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES","Subchapter I - FARM TO FOOD DONATION TAX CREDIT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/190B.102.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:05Z","sha256":"d9fb840bef2c7e0157c71e240483a9cb0334ab0f6420fc1c105a0365317dd9ad","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-190b.101","next":"us-ia/iowa-code-190b.103"},"notice":"GroundRules: Original legal text. Not legal advice."}