Iowa Code § 190B.101
Definitions
Redline — January 1, 2016 → current.View current text →
Current — January 1, 2023
As of January 1, 2016
As used in this chapter, unless the context otherwise requires:
As used in this subchapter, unless the context otherwise requires:
1. “Department” means the department of revenue.
1. “Department” means the department of revenue.
2. “Tax credit” means the from farm to food donation tax credit as established in this chapter.
2. “Tax credit” means the from farm to food donation tax credit as established in this subchapter.
Section takes effect July 1, 2013, and applies to tax years beginning on or after January 1, 2014;
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.