257.24 Deposit of instructional support income surtax.
62 words·~1 min read·
/ia/chapter-257-financing-school-programs/257-24A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The director of revenue, by the last day of each month, shall deposit all moneys collected and determined by the department of revenue to be instructional support income surtax in the preceding month, and shall credit each district from which the moneys are collected, in the school district income surtax fund which is established in section 298.14.
Referred to in §257.29, 298.2