{"data":{"id":"us-ia/iowa-code-437a.25","jurisdiction":"us-ia","citation":"Iowa Code § 437A.25","heading":"Rules.","body":"The director of revenue may adopt rules pursuant to chapter 17A for the administration and enforcement of this chapter.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 437A - TAXES ON ELECTRICITY AND NATURAL GAS PROVIDERS","Subchapter IV - GENERAL PROVISIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/437A.25.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"883fce3b4575278698bf72416ec4c5ed5a6587820be065321bb36d9942771b64","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-437a.24","next":"us-ia/iowa-code-437b.1"},"notice":"GroundRules: Original legal text. Not legal advice."}