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Iowa Code (Last Updated: December 05, 2016) |
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Title XI. NATURAL RESOURCES |
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Chapter 476B. WIND ENERGY PRODUCTION TAX CREDIT |
| Section 476B.1. Definitions. |
| Section 476B.2. General rule. |
| Section 476B.3. Credit amount. |
| Section 476B.4. Limitation. |
| Section 476B.5. Determination of eligibility. |
| Section 476B.6. Tax credit certificate procedure. |
| Section 476B.6A. Alternative tax credit qualification — pilot project. |
| Section 476B.7. Transfer of tax credit certificates. |
| Section 476B.8. Use of tax credit certificates. |
| Section 476B.9. Registration of tax credit certificates. |
| Section 476B.10. Rules. |