Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 426A - MILITARY SERVICE TAX CREDIT AND EXEMPTIONS

Section 426A.1 - Definitions. - 426A.1 Definitions. As used in this chapter, unless the context...

Section 426A.1A - Appropriation. - 426A.1A Appropriation. There is appropriated from the general fund of...

Section 426A.2 - Military service tax credit. - 426A.2 Military service tax credit. The moneys shall be apportioned...

Section 426A.3 - Computation by auditor. - 426A.3 Computation by auditor. On or before August 1 of...

Section 426A.4 - Certification by director of revenue. - 426A.4 Certification by director of revenue. Sums distributable from the...

Section 426A.5 - Proportionate shares to districts. - 426A.5 Proportionate shares to districts. The amount of credits received...

Section 426A.6 - Setting aside allowance. - 426A.6 Setting aside allowance. If the department of revenue determines...

Section 426A.7 - Forms — rules. - 426A.7 Forms — rules. The director of revenue shall prescribe...

Section 426A.8 - Excess remitted — appeals. - 426A.8 Excess remitted — appeals. 1. If the amount of...

Section 426A.9 - Erroneous credits. - 426A.9 Erroneous credits. If any claim is allowed, and subsequently...

Section 426A.11 - Military service — exemptions. - 426A.11 Military service — exemptions. The following exemptions from taxation...

Section 426A.12 - Exemptions to relatives. - 426A.12 Exemptions to relatives. 1. In case any person in...

Section 426A.13 - Claim for military tax exemption — discharge recorded. - 426A.13 Claim for military tax exemption — discharge recorded. 1....

Section 426A.14 - Allowance — continuing effectiveness. - 426A.14 Allowance — continuing effectiveness. 1. The assessor shall retain...

Section 426A.15 - Penalty. - 426A.15 Penalty. Any person making a false affidavit for the...