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257-25
257.25 INSTRUCTIONAL SUPPORT INCOME SURTAX
CERTIFICATION.
On or before October 20 each year, the director of revenue shall
make an accounting of the instructional support income surtax
collected under this chapter applicable to tax returns for the last
preceding calendar year, or for a taxpayer's fiscal year ending
during the second half of that calendar year and after the date the
board adopts a resolution to participate in the program, or the first
half of the succeeding calendar year, from taxpayers in each school
district in the state which has approved the instructional support
program, and shall certify to the department of management and the
department of education the amount of total instructional support
income surtax credited from the taxpayers of each school district.
Section History: Recent Form
89 Acts, ch 135, § 25; 2003 Acts, ch 145, §286
Referred to in § 257.29, 298.2
