Iowa Code
Chapter 425A - FAMILY FARM TAX CREDIT
Section 425A.1 - Family farm tax credit fund.

425A.1 Family farm tax credit fund.
The family farm tax credit fund is created in the office of the treasurer of state. There shall be transferred annually to the fund the first ten million dollars of the amount annually appropriated to the agricultural land credit fund, provided in section 426.1. Any balance in the fund on June 30 shall revert to the general fund.
90 Acts, ch 1250, §10; 93 Acts, ch 180, §10
Referred to in §425A.6, 426.1

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Structure Iowa Code

Iowa Code

Title X - FINANCIAL RESOURCES

Chapter 425A - FAMILY FARM TAX CREDIT

Section 425A.1 - Family farm tax credit fund.

Section 425A.2 - Definitions.

Section 425A.3 - Where credit given.

Section 425A.4 - Claim for credit.

Section 425A.5 - Computation by county auditor.

Section 425A.6 - Warrants authorized by director — proration.

Section 425A.7 - Apportionment by auditor.

Section 425A.8 - False claim — penalty.