Iowa Code 257.24 – Deposit of instructional support income surtax
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Terms Used In Iowa Code 257.24
- month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
- School: means an agency of the state or political subdivision of the state, individual, partnership, company, firm, society, trust, association, corporation, or any combination which meets any of the following criteria:a. See Iowa Code 261B.2The director of revenue, by the last day of each month, shall deposit all moneys collected and determined by the department of revenue to be instructional support income surtax in the preceding month, and shall credit each district from which the moneys are collected, in the school district income surtax fund which is established in section 298.14.