Iowa Admin. Code r. 701-53.26

Current through Register Vol. 47, No. 10, November 13, 2024

Rule 701-53.26 - Exclusion of biodiesel production refund

A taxpayer may exclude, to the extent included in federal taxable income, the amount of the biodiesel production refund described in rule 701-250.1 (423).

This rule is intended to implement Iowa Code section 422.35.

Iowa Admin. Code r. 701-53.26

ARC 9821b, IAB 11/2/11, effective 12/7/11

Amended by IAB September 22, 2021/Volume XLIV, Number 6, effective 10/27/2021