Iowa Code § 8A.323
2003 Acts, ch 145, § 38; 2005 Acts, ch 52, §4, 5; 2020 Acts, ch 1064, §1, 28; 2020 Acts, ch 1118, § 73, 74 2020 amendment to subsection 5 is effective on the date of rules adopted by the department of revenue to implement 2020 Acts, ch 1064, see 2020 Acts, ch 1064, §28; 2020 Acts, ch 1118, § 73, 74; the Code editor received notice that the system designed to implement the setoff procedures established in 2020 Acts, ch 1064, and the accompanying rules, will be operational on November 13, 2023; rules governing transition, see 2020 Acts, ch 1118, § 72
Subsection 5 amended