Rule 701-302.36 - Exemption of Interest Earned on Bonds Issued to Finance Beginning Farmer Loan Program

Iowa Admin. Code r. 701-302.36
in: Rule 701-302.36 - Exemption of Interest Earned on Bonds Issued to Finance Beginning Farmer Loan Program
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701—302.36(422) Exemption of interest earned on bonds issued to finance beginning farmer loan program. Interest earned on or after July 1, 1989, from bonds or notes issued by the agricultural This rule is intended to implement Iowa Code sections 175.17 and 422.7 .

development authority to finance the beginning farmer loan program is exempt from the state income tax. [Editorial change: IAC Supplement 11/2/22]

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