257.23 Form and time of return.
33 words·~1 min read·
/ia/chapter-257-financing-school-programs/257-23A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The instructional support income surtax shall be made a part of the Iowa individual income tax return subject to the conditions and restrictions set forth in section 422.21.
Referred to in §257.29, 298.2