IOWA STATUTES AND CODES
423F.1 - LEGISLATIVE INTENT.
423F.1 LEGISLATIVE INTENT. It is the intent of the general assembly that the increase in the state sales, services, and use taxes under chapter 423, subchapters II and III, from five percent to six percent on July 1, 2008, shall be used solely for purposes of providing revenues to local school districts under this chapter to be used solely for school infrastructure purposes or school district property tax relief. Section History: Recent Form 2008 Acts, ch 1134, §27
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