Iowa Code
Chapter 404A - HISTORIC PRESERVATION TAX CREDIT
Section 404A.6 - Rules.

404A.6 Rules.
The authority, department, and the department of revenue shall each adopt rules as necessary for the administration of this chapter.
2014 Acts, ch 1118, §7, 12; 2016 Acts, ch 1109, §32, 35, 36
2016 amendment takes effect August 15, 2016, and applies to qualified rehabilitation projects registered on or after that date;
2016 Acts, ch 1109, §35, 36