Iowa Code
Chapter 426 - AGRICULTURAL LAND TAX CREDIT
Section 426.10 - Rules.

426.10 Rules.
The director of revenue shall prescribe forms and rules, not inconsistent with this chapter, necessary to carry out its purposes.
[C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.10]
86 Acts, ch 1245, §444; 2003 Acts, ch 145, §286