Section 701.52.1. Who must file.

Section 701.52.2. Time and place for filing return.

Section 701.52.3. Form for filing.

Section 701.52.4. Payment of tax.

Section 701.52.5. Minimum tax.

Section 701.52.6. Motor fuel credit.

Section 701.52.7. Research activities credit.

Section 701.52.8. New jobs credit.

Section 701.52.9. Seed capital income tax credit.

Section 701.52.10. New jobs and income program tax credits.

Section 701.52.11. Refunds and overpayments.

Section 701.52.12. Deduction of credits.

Section 701.52.13. Livestock production credits.

Section 701.52.14. Enterprise zone tax credits.

Section 701.52.15. Eligible housing business tax credit.

Section 701.52.16. Franchise tax credit.

Section 701.52.17. Assistive device tax credit.

Section 701.52.18. Historic preservation and cultural and entertainment district tax credit for projects with Part 2 applications approved and tax credits reserved prior to July 1, 2014.

Section 701.52.19. Ethanol blended gasoline tax credit.

Section 701.52.20. Eligible development business investment tax credit.

Section 701.52.21. Venture capital credits.

Section 701.52.22. New capital investment program tax credits.

Section 701.52.23. Endow Iowa tax credit.

Section 701.52.24. Soy-based cutting tool oil tax credit.

Section 701.52.25. Wage-benefits tax credit.

Section 701.52.26. Wind energy production tax credit.

Section 701.52.27. Renewable energy tax credit.

Section 701.52.28. High quality job creation program.

Section 701.52.29. Economic development region revolving fund tax credit.

Section 701.52.30. E-85 gasoline promotion tax credit.

Section 701.52.31. Biodiesel blended fuel tax credit.

Section 701.52.32. Soy-based transformer fluid tax credit.

Section 701.52.33. Agricultural assets transfer tax credit and custom farming contract tax credit.

Section 701.52.34. Film qualified expenditure tax credit.

Section 701.52.35. Film investment tax credit.

Section 701.52.36. Ethanol promotion tax credit.

Section 701.52.37. Charitable conservation contribution tax credit.

Section 701.52.38. School tuition organization tax credit.

Section 701.52.39. Redevelopment tax credit.

Section 701.52.40. High quality jobs program.

Section 701.52.41. Aggregate tax credit limit for certain economic development programs.

Section 701.52.42. Disaster recovery housing project tax credit.

Section 701.52.43. E-15 plus gasoline promotion tax credit.

Section 701.52.44. Solar energy system tax credit.

Section 701.52.45. From farm to food donation tax credit.

Section 701.52.46. Workforce housing tax incentives program.

Section 701.52.47. Historic preservation and cultural and entertainment district tax credit for projects with Part 2 applications approved on or after July 1, 2014, and agreements entered into on or after July 1, 2014.