Iowa Administrative Code
Agency 223 - Historical Division
Chapter 48 - Historic Preservation and Cultural and Entertainment District Tax Credits
Rule 223-48.14 - Redemption of Tax Credit Certificate
Universal Citation: IA Admin Code 223-48.14
Current through Register Vol. 47, No. 6, September 18, 2024
The tax credit holder shall attach the tax credit certificate and a copy of the signed part three of the application to the taxpayer's state income tax return and submit these documents to the department of revenue in the tax year for which the tax credit certificate is valid or the tax year in which the rehabilitation project was completed, whichever is the later.
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