Iowa Code § 190B.101

Current through March 29, 2024

Section 190B.101 - Definitions

As used in this subchapter, unless the context otherwise requires:

1."Department" means the department of revenue.

2."Tax credit" means the from farm to food donation tax credit as established in this subchapter.

Iowa Code § 190B.101

2013 Acts, ch 140, §139, 147; 2021 Acts, ch 80, § 92

Amended by 2021 Iowa, ch 80, s 92, eff. 7/1/2021.

2013 Acts, ch 140, § 139, 147