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Current as of January 01, 2024 | Updated by Findlaw Staff
Should an assessment be made at such time in the year that, in the opinion of the department of revenue, said assessment cannot conveniently be entered on the current tax books, the department may direct that the assessment be entered on the first ensuing tax books.
Cite this article: FindLaw.com - Iowa Code Title X. Financial Resources [Chs. 421-454] § 440.7. Entry on tax books - last updated January 01, 2024 | https://codes.findlaw.com/ia/title-x-financial-resources-chs-421-454/ia-code-sect-440-7/
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