Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle IV - INDIVIDUAL INCOME TAX
Chapter 302 - DETERMINATION OF NET INCOME
Rule 701-302.37 - Exemption of interest from bonds issued by the Iowa comprehensive petroleum underground storage tank fund board

Iowa Admin. Code r. 701-302.37

Download
PDF
Current through Register Vol. 47, No. 11, December 11, 2024
Rule 701-302.37 - Exemption of interest from bonds issued by the Iowa comprehensive petroleum underground storage tank fund board

Interest received from bonds issued by the Iowa comprehensive petroleum underground storage tank fund board is exempt from state individual income tax. This is effective for interest received from these bonds on or after May 5, 1989, but before July 1, 2009.

This rule is intended to implement Iowa Code section 455G.6.

Iowa Admin. Code r. 701-302.37

Editorial change: IAC Supplement 11/2/22