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Section 404A.1 - Definitions. - 404A.1 Definitions. For purposes of this chapter, unless the context...
Section 404A.2 - Historic preservation tax credit. - 404A.2 Historic preservation tax credit. 1. An eligible taxpayer who...
Section 404A.3 - Application and registration — agreement — compliance and examination. - 404A.3 Application and registration — agreement — compliance and examination....
Section 404A.4 - Aggregate tax credit award limit. - 404A.4 Aggregate tax credit award limit. 1. a. Except as...
Section 404A.5 - Economic impact — recommendations. - 404A.5 Economic impact — recommendations. 1. The authority, in consultation...
Section 404A.6 - Rules. - 404A.6 Rules. The authority, department, and the department of revenue...