Iowa Admin. Code r. 701-502.26

Current through Register Vol. 47, No. 8, October 30, 2024

Rule 701-502.26 - 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. 701-502.26

ARC 9821B, IAB 11/2/11, effective 12/7/11; ARC 5915C, IAB 9/22/21, effective 10/27/21; Editorial change: IAC Supplement 11/2/22