Statutes > Iowa Statutes > Title 7 - Education and Cultural Affairs > Subtitle 1 - Elementary and Secondary Education > CHAPTER 257 - FINANCING SCHOOL PROGRAMS > 257.25 - INSTRUCTIONAL SUPPORT INCOME SURTAX CERTIFICATION.

257.25 - INSTRUCTIONAL SUPPORT INCOME SURTAX CERTIFICATION.

        257.25  INSTRUCTIONAL SUPPORT INCOME SURTAX
      CERTIFICATION.
         On or before October 20 each year, the director of revenue shall
      make an accounting of the instructional support income surtax
      collected under this chapter applicable to tax returns for the last
      preceding calendar year, or for a taxpayer's fiscal year ending
      during the second half of that calendar year and after the date the
      board adopts a resolution to participate in the program, or the first
      half of the succeeding calendar year, from taxpayers in each school
      district in the state which has approved the instructional support
      program, and shall certify to the department of management and the
      department of education the amount of total instructional support
      income surtax credited from the taxpayers of each school district.
         Section History: Recent Form
         89 Acts, ch 135, § 25; 2003 Acts, ch 145, §286
         Referred to in § 257.29, 298.2