Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—302.77(422) — Exclusion of biodiesel production refund

A taxpayer may exclude, to the extent included in federal adjusted gross income, the amount of the biodiesel production refund described in rule 701—250.1(423).

Last amended: This rule is intended to implement Iowa Code section 422.7. [ARC 9821B , IAB 11/2/11, effective 12/7/11 ; ARC 5915C , IAB 9/22/21, effective 10/27/21 ; Editorial change: IAC Supplement 11/2/22]

Source: official text