Iowa Administrative Code
Agency 261 - Economic Development Authority
Part III - Community Development Division
Chapter 49 - Historic Preservation and Cultural and Entertainment District Tax Credits
- Rule 261-49.1 - Purpose
- Rule 261-49.2 - Program Transition
- Rule 261-49.3 - Definitions
- Rule 261-49.4 - Qualified Rehabilitation Expenditures
- Rule 261-49.5 - Historic Preservation and Cultural and Entertainment District Tax Credit
- Rule 261-49.6 - Management of Annual Aggregate Tax Credit Award Limit
- Rule 261-49.7 - Application and Agreement Process, Generally
- Rule 261-49.8 - Small Projects
- Rule 261-49.9 - Who May Apply for the Tax Credit
- Rule 261-49.10 - Part 1 Application-evaluation of Significance
- Rule 261-49.11 - Preapplication Meeting
- Rule 261-49.12 - Part 2 Application-description of Rehabilitation
- Rule 261-49.13 - Registration Application
- Rule 261-49.14 - Agreement
- Rule 261-49.15 - Part 3 Application-request for Certification of Completed Work and Verification of Qualified Rehabilitation Expenditures
- Rule 261-49.16 - Fees
- Rule 261-49.17 - Compliance
- Rule 261-49.18 - Certificate Issuance; Claiming the Tax Credit
- Rule 261-49.19 - Appeals
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