Rule 8.9

Iowa Admin. Code r. 265-8.9

References

Effective Jan 14, 2026Published Dec 10, 2025[ARC 9820C, IAB 12/10/25, effective 1/14/26]Iowa Finance Authority

All references to the Internal Revenue Code and its implementing regulations in this chapter are to the laws as in effect January 14, 2026.

[ARC 9820C, IAB 12/10/25, effective 1/14/26]