Iowa Code § 257.22

Statutes applicable
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The director of revenue shall administer the instructional support income surtax imposed under this chapter, and sections 422.4, 422.20, sections 422.22 through 422.31, sections 422.68, 422.70, and sections 422.72 through 422.75 shall apply with respect to administration of the instructional support income surtax.

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