Iowa Admin. Code r. 701-302.36
Current through Register Vol. 47, No. 6, September 18, 2024
Interest earned on or after July 1, 1989, from bonds or notes issued by the agricultural development authority to finance the beginning farmer loan program is exempt from the state income tax.
This rule is intended to implement Iowa Code sections 175.17 and 422.7.
Iowa Admin. Code r. 701-302.36