Iowa Statutes
§ 426.7 — Warrants authorized by director
Iowa § 426.7
This text of Iowa § 426.7 (Warrants authorized by director) 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 § 426.7 (2026).
Text
After receiving from the county auditors the certifications provided for in section 426.6,
and during the following fiscal year, the director of revenue shall authorize the department
of administrative services to draw warrants on the agricultural land credit fund created in
section 426.1, payable to the county treasurers in the amount certified by the county auditors
of the respective counties and mail the warrants to the county auditors on July 15 of each
year taking into consideration the relative budget and cash position of the state resources.
However, if the agricultural land credit fund is insufficient to pay in full the total of the
amounts certified to the director of revenue, the director shall prorate the fund to the county
treasurers and notify the county auditors of the pro ra
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Legislative History
[C39, §6943.157; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §426.7]
Nearby Sections
15
§ 426.10
Rules§ 426.2
Definition§ 426.3
Where credit given§ 426.8
Apportionment by auditor§ 426A.1
Definitions§ 426A.11
Military service — exemptions§ 426A.12
Exemptions to relatives§ 426A.14
Allowance — continuing effectiveness§ 426A.15
Penalty§ 426A.1A
Appropriation§ 426A.2
Military service tax creditCite This Page — Counsel Stack
Bluebook (online)
Iowa § 426.7, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/426.7.