General rule.

The owner of a qualified facility shall, for each kilowatt-hour of qualified electricity that the owner sells or uses for on-site consumption during the ten-year period beginning on the date the qualified facility was originally placed in service, be allowed a wind energy production tax credit to the extent provided in this chapter against the tax imposed in chapter 422, subchapters II, III, and V, and chapter 432 , and may claim a refund of tax imposed by chapter 423 or 437A for any tax year within the time period set forth in section 423.47 or 437A.14 . 2004 Acts, ch 1175, §410, 418 ; 2008 Acts, ch 1128, §6, 15 ; 2020 Acts, ch 1062, §94