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IOWA STATUTES AND CODES

185C.25A - COLLECTION OF FEDERAL ASSESSMENT.

185C.25A COLLECTION OF FEDERAL ASSESSMENT. Prior to the collection of the federal assessment, the board may approve the continued collection of the state assessment during the collection of the federal assessment. If the collection of the state assessment would be in addition to, and not an offset against, the collection of the federal assessment, the board shall suspend the collection of the state assessment. On the date of the termination or suspension of the federal assessment, the promotional order shall recommence and the suspension of the state assessment shall terminate.          Section History: Recent Form 89 Acts, ch 198, §14 Referred to in § 185C.24, 185C.25

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