Iowa Code > Chapter 422D – Optional Taxes for Emergency Medical Services


§ 422D.1	Authorization — election — imposition and repeal — use of revenues
§ 422D.2	Local income surtax
§ 422D.3	Administration
§ 422D.4	Payment to local government — use of receipts
§ 422D.5	Property tax levy
§ 422D.6	Emergency medical services trust fund

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Director: means the director of the department of revenue. See Iowa Code 453A.42
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
property: includes personal and real property. See Iowa Code 4.1
Rule: includes "regulation". See Iowa Code 4.1
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
United States: includes all the states. See Iowa Code 4.1
Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42
year: means twelve consecutive months. See Iowa Code 4.1