Iowa § 257.25 - 257.25 Instructional support income surtax certification.
Full text of Iowa Iowa Code § 257.25 — 257.25 Instructional support income surtax certification., with citation guidance and answers to common questions.
§ 257.25. 257.25 Instructional support income surtax certification.
1. On or before November 15 each year, the director of revenue shall make an accounting of the instructional support income surtax collected under this chapter since January 1 of the same calendar year from taxpayers in each school district in the state which has approved the instructional support program, and shall certify to the department of management and the department of education the amount of total instructional support income surtax credited from the taxpayers of each school district. 2. On or before January 15 of each year, the director of revenue shall make an accounting of the instructional support income surtax collected under this chapter during the preceding calendar year from taxpayers in each school district in the state which has approved the instructional support program, and shall certify to the department of management and the department of education the amount of total instructional support income surtax credited from the taxpayers of each school district. 89 Acts, ch 135, §25; 2003 Acts, ch 145, §286; 2023 Acts, ch 115, §60 Referred to in §257.29, 298.2 Thu Dec 11 19:21:00 2025 Iowa Code 2026, Section 257.25 (20, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 257.25
What does Iowa Code § 257.25 cover?
Section 257.25 ("257.25 Instructional support income surtax certification.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 257.25?
A common citation format is "Iowa Code § 257.25" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 257.25 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.