Iowa § 422D.4 - 422D.4 Payment to local government — use of receipts.
Full text of Iowa Iowa Code § 422D.4 — 422D.4 Payment to local government — use of receipts., with citation guidance and answers to common questions.
§ 422D.4. 422D.4 Payment to local government — use of receipts.
1. On or before December 15, the director of revenue shall make an accounting of the local income surtax receipts and any interest and penalties collected from returns filed on or before November 1 and shall certify to the treasurer of state this amount collected. The treasurer of state shall remit within fifteen days of the certification by the director to each county which has imposed a local income surtax the amount in the local income surtax fund collected as a result of its surtax. 2. Local income surtax moneys received by a county shall be deposited and used as provided in section 422D.6. 92 Acts, ch 1226, §20; 2003 Acts, ch 145, §286 Fri Dec 12 20:20:12 2025 Iowa Code 2026, Section 422D.4 (18, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 422D.4
What does Iowa Code § 422D.4 cover?
Section 422D.4 ("422D.4 Payment to local government — use of receipts.") 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 § 422D.4?
A common citation format is "Iowa Code § 422D.4" (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 § 422D.4 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.