257.23 - FORM AND TIME OF RETURN. - Iowa Statutes

257.23 FORM AND TIME OF RETURN. The instructional support income surtax shall be made a part of the Iowa individual income tax return subject to the conditions and restrictions set forth in section 422.21.          Section History: Recent Form 89 Acts, ch 135, § 23 Referred to in § 257.29, 298.2