Iowa Admin. Code r. 701-202.4 - Due dates, weekends, and holidays
Due dates that fall on a Saturday, Sunday, or holiday shall be treated in accordance with Iowa Code section 421.9A. Iowa Code section 421.9A contains a definition of "holiday."
This rule is intended to implement Iowa Code section 421.9A.
Notes
ARC 7714C, IAB 3/6/24, effective 4/10/24
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