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Terms Used In Iowa Code 182.23

  • Assessment: means an excise tax on the sale of sheep or wool as provided in this chapter. See Iowa Code 182.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
 During the period of collection of the assessment, the board in cooperation with the auditor of state shall make an annual report which shall show all income, expenses and other relevant information.