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Obtain a current copy from the Iowa Department of Revenue Web site at www.state.ia.us/tax or from TaxFax at 1-800-572-3943 (enter form number 71023)

This includes hallways, stairwells, laundry rooms, and lobbies, said Altagracia Pierre-Outerbridge, attorney and founder of Outerbridge Law representing residential tenants, condo owners and landlords

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Program review staff also measured the volatility of the corporate income tax using the average annual changes (with the legislative adjustments removed) for the period between FY 93 and FY 04 and compared that to the standard deviation for the same period