Iowa Admin. Code r. 701-302.37 - Exemption of Interest From Bonds Issued by the Iowa Comprehensive Petroleum Underground Storage Tank Fund Board

Rule 701-302.37 - Exemption of Interest From Bonds Issued by the Iowa Comprehensive Petroleum Underground Storage Tank Fund Board
Rule 701-302.36 - Exemption of Interest Earned on Bonds Issued to Finance Beginning Farmer Loan ProgramRule 701-302.38 - Capital Gain Deduction or Exclusion for Certain Types of Net Capital Gains

701—302.37(422) Exemption of interest from bonds issued by the Iowa comprehensive petroleum underground storage tank fund board. Interest received from bonds issued by the Iowa comprehensive petroleum underground storage tank fund board is exempt from state individual income tax. This is effective for interest received from these bonds on or after May 5, 1989, but before July 1, 2009. This rule is intended to implement Iowa Code section 455G.6 .

Editorialchange:IACSupplement11/2/22Editorial change: IAC Supplement 11/2/22
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