Iowa Code § 422.11U

Current through bills signed by governor as of 5/17/2024
Section 422.11U - Third-party developer tax credit

The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by the third-party developer tax credit authorized pursuant to section 15.331C for certain sales taxes paid by a third-party developer.

Iowa Code § 422.11U

Repealed by 2012 Acts, ch 1136, § 38 41

Referred to in §422.16

Section applies retroactively to January 1, 2020, for tax years beginning on or after that date; 2021 Acts, ch 86, §7