Iowa Admin. Code r. 701-40.37

Current through Register Vol. 47, No. 6, October 2, 2024
Rule 701-40.37 - 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 455G6..

Iowa Admin. Code r. 701-40.37