426A.7 Forms — rules.
The director of revenue shall prescribe the form for the making of a verified statement and designation of property eligible for military service tax exemption, and the form for the supporting affidavits required herein, and such other forms as may be necessary for the proper administration of this chapter. From time to time as necessary, the department of revenue shall forward to the county auditors of the several counties of the state, such prescribed sample forms. The director of revenue shall have the power and authority to prescribe rules, not inconsistent with the provisions of this chapter, necessary to carry out and effectuate its purposes.
[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426A.7]
2003 Acts, ch 145, §286; 2004 Acts, ch 1086, §70
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.