426A.3 Computation by auditor.
On or before August 1 of each year the county auditor shall certify to the county treasurer all claims for military service tax exemptions which have been allowed by the board of supervisors. Such certificate shall list the total amount of dollars, listed by taxing district in the county, due for military service tax credits claimed and allowed. The county treasurer shall forthwith certify to the department of revenue the amount of dollars, listed by taxing district in the county, due for military service tax credits claimed and allowed.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.3]
2003 Acts, ch 145, §286
Referred to in §331.512, 331.559
Structure Iowa Code
Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS
Section 426A.1A - Appropriation.
Section 426A.2 - Military service tax credit.
Section 426A.3 - Computation by auditor.
Section 426A.4 - Certification by director of revenue.
Section 426A.5 - Proportionate shares to districts.
Section 426A.6 - Setting aside allowance.
Section 426A.7 - Forms — rules.
Section 426A.8 - Excess remitted — appeals.
Section 426A.9 - Erroneous credits.
Section 426A.11 - Military service — exemptions.
Section 426A.12 - Exemptions to relatives.
Section 426A.13 - Claim for military tax exemption — discharge recorded.