This text of Iowa § 422D.3 (Administration) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
1.A local income surtax may be imposed for tax years beginning on or after January 1
following the date the ordinance is filed with the director of revenue under subsection 3, and
is repealed as provided in section 422D.1, subsection 5.
2.The director of revenue shall administer the local income surtax as nearly as possible
in conjunction with the administration of state income tax laws. The director shall provide
on the regular state tax forms for reporting local income surtax.
3.An ordinance imposing a local income surtax shall adopt by reference the applicable
provisions of the appropriate sections of chapter 422, subchapter II. All powers and
requirements of the director in administering the state income tax law apply to the
administration of a local income surtax, including but not
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1. A local income surtax may be imposed for tax years beginning on or after January 1
following the date the ordinance is filed with the director of revenue under subsection 3, and
is repealed as provided in section 422D.1, subsection 5.
2. The director of revenue shall administer the local income surtax as nearly as possible
in conjunction with the administration of state income tax laws. The director shall provide
on the regular state tax forms for reporting local income surtax.
3. An ordinance imposing a local income surtax shall adopt by reference the applicable
provisions of the appropriate sections of chapter 422, subchapter II. All powers and
requirements of the director in administering the state income tax law apply to the
administration of a local income surtax, including but not limited to, the provisions of
sections 422.4, 422.20 through 422.31, 422.68, 422.70, and 422.72 through 422.75. Local
officials shall confer with the director of revenue for assistance in drafting the ordinance
imposing a local income surtax. A certified copy of the ordinance shall be filed with the
director as soon as possible after passage.
4. The director, in consultation with local officials, shall collect and account for a local
income surtax and any interest and penalties. The director shall credit local income surtax
receiptsandanyinterestandpenaltiescollectedfromreturnsfiledonorbeforeNovember1of
thecalendaryearfollowingthetaxyearforwhichthelocalincomesurtaxisimposedtoalocal
incomesurtaxfundestablishedinthedepartmentofrevenue. Alllocalincomesurtaxreceipts
and any interest and penalties received or refunded from returns filed after November 1 of
the calendar year following the tax year for which the local income surtax is imposed shall
be deposited in or withdrawn from the state general fund and shall be considered part of the
cost of administering the local income surtax.