Iowa Code § 15.356
Rules
Redline — January 1, 2016 → current.View current text →
Current — January 1, 2019
As of January 1, 2016
The authority and the department of revenue shall adopt rules as necessary for the implementation and administration of this part.
The authority and the department of revenue shall adopt rules as necessary for the implementation and administration of this part.
Section takes effect May 30, 2014; applies retroactively to January 1, 2014, for tax years beginning on or after that date; and applies to qualifying new investment costs incurred on or after May 30, 2014;
– 26
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.