Iowa Admin. Code r. 701-273.1
The Iowa reinvestment Act provides for the reinvestment of as much as $100 million in state hotel and motel and state sales tax revenues from revenue-generating projects within certain districts. The economic development authority board is authorized to oversee the implementation and administration of certain provisions of this program, including evaluating projects and making funding decisions. This chapter sets forth rules for the department of revenue's administration of the calculation, collection, and remittance of funds for this program. The economic development authority board's administrative rules about this program are found in 261-Chapter 200. Terms mean the same as defined in Iowa Code chapter 15J.
This rule is intended to implement Iowa Code chapter 15J.
Iowa Admin. Code r. 701-273.1
ARC 8166C, IAB 7/24/24, effective 8/28/24