Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—274.2(423B) — Establishing sales and revenue growth

For purposes of establishing the sales amount in the base year and the revenue growth in subsequent fiscal years, the department will calculate sales as described in Iowa Code section 423B.10(3).

Last amended: [ARC 8167C, IAB 7/24/24, effective 8/28/24]

Source: official text