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This act amends the apportionment of gross receipts for broadcasters concerning Iowa income tax, providing specific provisions related to income from broadcasting and retroactive applicability from
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Senate File 479 is a legislative document that typically outlines specific regulations or requirements related to a particular area of law, often involving state governance or administrative procedures.
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Individuals or entities that fall under the jurisdiction or regulations specified in Senate File 479 are required to file it, which may include businesses, governmental agencies, or other organizations as designated by the legislation.
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