{"data":{"id":"us-ia/iowa-code-437b.21","jurisdiction":"us-ia","citation":"Iowa Code § 437B.21","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 437B - TAXES ON RATE-REGULATED WATER UTILITIES"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/437B.21.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-437b.20","next":"us-ia/iowa-code-438.1"},"notice":"GroundRules: Original legal text. Not legal advice."}