476B.9 Registration of tax credit certificates.
The department shall develop a system for the registration of the wind energy production tax credit certificates issued or transferred under this chapter and a system that permits verification that any tax credit claimed on a tax return is valid and that transfers of the tax credit certificates are made in accordance with the requirements of this chapter. The tax credit certificates issued under this chapter shall not be classified as a security pursuant to chapter 502.
2004 Acts, ch 1175, §417, 418; 2005 Acts, ch 179, §170
Structure Iowa Code
Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT
Section 476B.2 - General rule.
Section 476B.3 - Credit amount.
Section 476B.5 - Determination of eligibility.
Section 476B.6 - Tax credit certificate procedure.
Section 476B.6A - Alternative tax credit qualification — pilot project.
Section 476B.7 - Transfer of tax credit certificates.
Section 476B.8 - Use of tax credit certificates.