Iowa Statutes
§ 425A.6 — Warrants authorized by director — proration
Iowa § 425A.6
This text of Iowa § 425A.6 (Warrants authorized by director — proration) 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 § 425A.6 (2026).
Text
After receiving from the county auditors the certifications provided for in section 425A.5,
and during the following fiscal year, the director of revenue shall authorize the department of
administrative services to draw warrants on the family farm tax credit fund created in section
425A.1, payable to the county treasurers in the amount certified by the county auditors of the
respectivecountiesandmailthewarrantstothecountyauditorsonJune1ofeachyeartaking
into consideration the relative budget and cash position of the state resources. However, if
the family farm tax credit fund is insufficient to pay in full the total of the amounts certified to
§425A.6, FAMILY FARM TAX CREDIT 4
the director of revenue, the director shall prorate the fund to the county treasurers and shall
notify the county a
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Nearby Sections
8
§ 425A.1
Family farm tax credit fund§ 425A.2
Definitions§ 425A.3
Where credit given§ 425A.4
Claim for credit§ 425A.5
Computation by county auditor§ 425A.7
Apportionment by auditor§ 425A.8
False claim — penaltyCite This Page — Counsel Stack
Bluebook (online)
Iowa § 425A.6, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/425A.6.