Iowa Admin. Code r. 261-115.7

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 261-115.7 - Claiming the tax credits

To claim a tax credit under this chapter, a taxpayer must include with that taxpayer's tax return a certificate issued pursuant to this chapter when the return is filed with the department of revenue. For more information on claiming tax credits, see department of revenue rules 701-42.22 (15E,422), 701-52.21 (15E,422), and 701-58.11 (15E,422).

ARC 0009C, lAB 2/8/12, effective 3/14/12

Amended by IAB May 25, 2016/Volume XXXVIII, Number 24, effective 6/29/2016

Amended by IAB March 9, 2022/Volume XLIV, Number 18, effective 4/13/2022