Iowa Administrative Code
Agency 261 - Economic Development Authority
Part V - Innovation and Commercialization Activities
Chapter 116 - Tax Credits for Investments in Certified Innovation Funds
Rule 261-116.10 - Notification to the Department of Revenue
Universal Citation: IA Admin Code 261-116.10
Current through Register Vol. 47, No. 6, September 18, 2024
Upon the issuance and distribution of investment tax credits for a tax year , the authority shall promptly notify the department of revenue by providing copies of the tax credit certificates issued for such tax year to the department of revenue. Such notification shall also include, but not be limited to, the aggregate number and amount of tax credits issued for the tax year .
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