257.23 - FORM AND TIME OF RETURN.

        257.23  FORM AND TIME OF RETURN.
         The instructional support income surtax shall be made a part of
      the Iowa individual income tax return subject to the conditions and
      restrictions set forth in section 422.21.  
         Section History: Recent Form
         89 Acts, ch 135, § 23
         Referred to in § 257.29, 298.2