Iowa Admin. Code r. 871-23.41 - Computation date defined

The computation date for determining tax rates for future years is July 1. Rate computation includes all taxable wages and benefit charges for the quarters prior to and ending on June 30 immediately prior to the computation date. Delinquent reports filed after September 30 immediately following the computation date will not be used in the current year's tax rate computation.

This rule is intended to implement Iowa Code section 96.1A(7).

Notes

Iowa Admin. Code r. 871-23.41
Adopted by IAB January 22, 2025/Volume XLVII, Number 15, effective 2/26/2025

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