Chapter 52 - FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS
- Rule 701-52.1 - Who must file
- Rule 701-52.2 - Time and place for filing return
- Rule 701-52.3 - Form for filing
- Rule 701-52.4 - Payment of tax
- Rule 701-52.5 - Minimum tax
- Rule 701-52.6 - Motor fuel credit
- Rule 701-52.7 - Research activities credit
- Rule 701-52.8 - New jobs credit
- Rule 701-52.9 - Rescinded
- Rule 701-52.10 - New jobs and income program tax credits
- Rule 701-52.11 - Refunds and overpayments
- Rule 701-52.12 - Deduction of credits
- Rule 701-52.13 - Livestock production credits
- Rule 701-52.14 - Enterprise zone tax credits
- Rule 701-52.15 - Eligible housing business tax credit
- Rule 701-52.16 - Franchise tax credit
- Rule 701-52.17 - Assistive device tax credit
- Rule 701-52.18 - Historic preservation and cultural and entertainment district tax credit for projects with Part 2 applications approved and tax credits reserved prior to July 1, 2014
- Rule 701-52.19 - Ethanol blended gasoline tax credit
- Rule 701-52.20 - Eligible development business investment tax credit
- Rule 701-52.21 - Venture capital credits
- Rule 701-52.22 - New capital investment program tax credits
- Rule 701-52.23 - Endow Iowa tax credit
- Rule 701-52.24 - Soy-based cutting tool oil tax credit
- Rule 701-52.25 - Wage-benefits tax credit
- Rule 701-52.26 - Wind energy production tax credit
- Rule 701-52.27 - Renewable energy tax credit
- Rule 701-52.28 - High quality job creation program
- Rule 701-52.29 - Economic development region revolving fund tax credit
- Rule 701-52.30 - E-85 gasoline promotion tax credit
- Rule 701-52.31 - Biodiesel blended fuel tax credit
- Rule 701-52.32 - Soy-based transformer fluid tax credit
- Rule 701-52.33 - Agricultural assets transfer tax credit and custom farming contract tax credit
- Rule 701-52.34 - Film qualified expenditure tax credit
- Rule 701-52.35 - Film investment tax credit
- Rule 701-52.36 - Ethanol promotion tax credit
- Rule 701-52.37 - Charitable conservation contribution tax credit
- Rule 701-52.38 - School tuition organization tax credit
- Rule 701-52.39 - Redevelopment tax credit
- Rule 701-52.40 - High quality jobs program
- Rule 701-52.41 - Aggregate tax credit limit for certain economic development programs
- Rule 701-52.42 - Disaster recovery housing project tax credit
- Rule 701-52.43 - E-15 plus gasoline promotion tax credit
- Rule 701-52.44 - Solar energy system tax credit
- Rule 701-52.45 - From farm to food donation tax credit
- Rule 701-52.46 - Workforce housing tax incentives program
- Rule 701-52.47 - Historic preservation and cultural and entertainment district tax credit for projects registered on or after July 1, 2014, and before August 15, 2016
- Rule 701-52.48 - Historic preservation and cultural and entertainment district tax credit for projects registered on or after August 15, 2016
- Rule 701-52.49 - Renewable chemical production tax credit program
- Rule 701-52.50 - Hoover presidential library tax credit