Iowa Admin. Code r. 261-115.8

Current through Register Vol. 47, No. 13, December 25, 2024

Rule 261-115.8 - Notification to the department of revenue

Upon the issuance and distribution of investment tax credits for a tax year, the authority shall promptly notify the department of revenue. Such notification shall also include, but not be limited to, the aggregate number and amount of tax credits issued for the tax year.

Iowa Admin. Code r. 261-115.8

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