Section 476B.3. Credit amount.

Latest version.

The wind energy production tax credit allowed under this chapter equals the product of one cent multiplied by the number of kilowatt-hours of qualified electricity sold or used for on-site consumption by the owner during the taxable year.
2004 Acts, ch 1175, §411, 418
;
2005 Acts, ch 179, §164
;
2008 Acts, ch 1128, §7, 15

                    
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