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72 chapters · 1,850 sections in this title.
Iowa Code § 476B.6A Alternative tax credit qualification — pilot project.
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Notwithstanding any other provision of this chapter to the contrary, the commission shall establish a pilot project which will allow for a wind energy production tax credit of one and one-half cents multiplied by the number of kilowatt-hours of qualified electricity sold or used …
Iowa Code § 476B.7 Transfer of tax credit certificates.
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1. Wind energy production tax credit certificates issued under this chapter may be transferred to any person or entity. Within thirty days of transfer, the transferee must submit the transferred tax credit certificate to the department along with a statement containing the transf…
Iowa Code § 476B.8 Use of tax credit certificates.
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To claim a wind energy production tax credit under this chapter , a taxpayer must include one or more tax credit certificates with the taxpayer’s tax return, or if used against taxes imposed under chapter 423 , the taxpayer shall comply with section 423.4, subsection 4 , or if us…
Iowa Code § 476B.9 Registration of tax credit certificates.
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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 cred…