Iowa Admin. Code r. 661-210.4
Current through Register Vol. 47, No. 11, December 11, 2024
A person who files for a homestead tax credit pursuant to Iowa Code chapter 425 shall certify that the single-family dwelling unit for which the credit is filed has a smoke alarm(s) installed in accordance with subrule 210.3(6) and paragraph 210.3(12)"a," or that such smoke alarm(s) will be installed within 30 days of the date of filing for credit.
Iowa Admin. Code r. 661-210.4