As used in this subchapter, unless the context otherwise requires:
1. “Department” means the department of revenue.
2. “Tax credit” means the from farm to food donation tax credit as established in this subchapter.
Iowa Code § 190B.101
Definitions
2013 Acts, ch 140, §139, 147; 2021 Acts, ch 80, §92
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.