425.25 - ADMINISTRATION.
425.25 ADMINISTRATION. The director of revenue shall make available suitable forms with instructions for claimants. Each assessor and county treasurer shall make available the forms and instructions. The claim shall be in a form as the director may prescribe. The director may also devise a tax credit or reimbursement table, with amounts rounded to the nearest even whole dollar. Reimbursements or credits in the amount of less than one dollar shall not be paid.
Section History: Early Form [C71, 73, § 425.1(5); C75, 77, 79, 81, § 425.25]
Section History: Recent Form 84 Acts, ch 1190, § 1; 2003 Acts, ch 145, §286 Referred to in § 25B.7, 331.559, 427.9