77 Exclusion of biodiesel production refund. A taxpayer may exclude, to the extent

included in federal adjusted gross income, the amount of the biodiesel production refund described in rule 701—250.1(423). This rule is intended to implement Iowa Code section 422.7. [ARC 9821B, IAB 11/2/11, effective 12/7/11; ARC 5915C, IAB 9/22/21, effective 10/27/21; Editorial change: IAC Supplement 11/2/22]