Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 426C - BUSINESS PROPERTY TAX CREDIT

Section 426C.1 - Definitions. - 426C.1 Definitions. For the purposes of this chapter, unless the...

Section 426C.2 - Business property tax credit fund — appropriation. - 426C.2 Business property tax credit fund — appropriation. 1. A...

Section 426C.3 - Claims for credit. - 426C.3 Claims for credit. 1. Each person who wishes to...

Section 426C.4 - Eligibility and amount of credit. - 426C.4 Eligibility and amount of credit. 1. a. Except as...

Section 426C.5 - Payment to counties. - 426C.5 Payment to counties. 1. Annually the department shall certify...

Section 426C.6 - Appeals. - 426C.6 Appeals. 1. If the board of supervisors disallows a...

Section 426C.7 - Audit — recalculation or denial. - 426C.7 Audit — recalculation or denial. 1. If on the...

Section 426C.8 - False claim — penalty. - 426C.8 False claim — penalty. A person who makes a...

Section 426C.9 - Rules. - 426C.9 Rules. The director of revenue shall prescribe forms, instructions,...