Iowa Admin. Code r. 701-104.9
Current through Register Vol. 47, No. 13, December 25, 2024
A person who owns or rents one property and also owns or rents another property for a simultaneous period of time is limited to claiming a property tax credit or rent reimbursement on the property which is considered the person's domicile.
This rule is intended to implement Iowa Code section 425.17(4).
Iowa Admin. Code r. 701-104.9
Editorial change: IAC Supplement 11/2/22