426C.9 Rules.
The director of revenue shall prescribe forms, instructions, and rules as necessary, pursuant to chapter 17A, to carry out and effectuate the purposes of this chapter.
2013 Acts, ch 123, §11, 13
Structure Iowa Code
Chapter 426C - BUSINESS PROPERTY TAX CREDIT
Section 426C.2 - Business property tax credit fund — appropriation.
Section 426C.3 - Claims for credit.
Section 426C.4 - Eligibility and amount of credit.
Section 426C.5 - Payment to counties.
Section 426C.7 - Audit — recalculation or denial.