Iowa § 422D.4 Payment to local government — use of receipts

Iowa Statutes

§ 422D.4 — Payment to local government — use of receipts

Iowa § 422D.4

Title XFINANCIAL RESOURCES

Ch. 422DOPTIONAL TAXES FOR EMERGENCY MEDICAL SERVICES

This text of Iowa § 422D.4 (Payment to local government — use of receipts) 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.

Bluebook

Iowa Code § 422D.4 (2026).

Text

1.On or before December 15, the director of revenue shall make an accounting of the local income surtax receipts and any interest and penalties collected from returns filed on or before November 1 and shall certify to the treasurer of state this amount collected. The treasurer of state shall remit within fifteen days of the certification by the director to each county which has imposed a local income surtax the amount in the local income surtax fund collected as a result of its surtax.

2.Local income surtax moneys received by a county shall be deposited and used as provided in section 422D.6.

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1. On or before December 15, the director of revenue shall make an accounting of the
local income surtax receipts and any interest and penalties collected from returns filed on
or before November 1 and shall certify to the treasurer of state this amount collected. The
treasurer of state shall remit within fifteen days of the certification by the director to each
county which has imposed a local income surtax the amount in the local income surtax fund
collected as a result of its surtax.
2. Local income surtax moneys received by a county shall be deposited and used as
provided in section 422D.6.