Section 426C.1. Definitions.

Section 426C.2. Business property tax credit fund — appropriation.

Section 426C.3. Claims for credit.

Section 426C.4. Eligibility and amount of credit.

Section 426C.5. Payment to counties.

Section 426C.6. Appeals.

Section 426C.7. Audit — recalculation or denial.

Section 426C.8. False claim — penalty.

Section 426C.9. Rules.