Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 123. Capital Investment Board, Iowa |
Chapter 2. TAX CREDIT FOR INVESTMENTS IN QUALIFYING BUSINESSES AND COMMUNITY-BASED SEED CAPITAL FUNDS |
Section 123.2.8. Notification to the department of revenue.
Latest version.
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Upon the issuance and distribution of investment tax credits for each tax year, the board shall 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 such tax year.