Iowa Admin. Code r. 223-48.14
Current through Register Vol. 47, No. 10, November 13, 2024
The tax credit holder shall attach the tax credit certificate and a copy of the signed part three of the application to the taxpayer's state income tax return and submit these documents to the department of revenue in the tax year for which the tax credit certificate is valid or the tax year in which the rehabilitation project was completed, whichever is the later.
Iowa Admin. Code r. 223-48.14