Effective – 28 Aug 2020, 2 histories 143.991. Armed Forces relief provision — Christopher J. Bosche memorial act. — 1. The period of service in the Armed Forces of the United States in a combat zone plus any period of continuous hospitalization outside this state attributable to such service plus the next one hundred eighty […]
Effective – 01 Jan 1973 143.996. Prohibition of legislator representation. — No member of the general assembly shall represent a client for a fee in negotiations or discussions with the department of revenue for an adjustment or revision of the client’s alleged or actual tax liability. ——– (L. 1972 S.B. 549) Effective 1-1-73
Effective – 12 Jun 1990 143.997. Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged. — Any provision of law to the contrary notwithstanding, where a statute or a rule promulgated by the director has excluded any income from the computation of tax imposed under this chapter and […]
Effective – 28 Aug 1977 143.998. Tax return to contain number assigned by director to school district. — Every person filing an individual income tax return form under this chapter shall place in the space provided on said form the number assigned by the department of revenue to the school district of which the person […]
Effective – 28 Aug 1995 143.999. Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure. — 1. Employer contributions to an individual medical account which are used to pay for health care expenses of the employee in accordance with this section shall be exempt from state income […]
