Iowa Code § 432.12H
Tax credit for certain sales taxes paid by third-party developers. Repealed by 2025 Acts, ch 136, §57, 59
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2026
As of January 1, 2012
The taxes imposed under this chapter shall be reduced by a tax credit authorized pursuant to section 15.331C for certain sales taxes paid by a third-party developer.
For preservation of existing rights relating to tax incentives issued, awarded, or allowed before December 31, 2025, see
2025 repeal effective December 31, 2025; 2025 Acts, ch 136, §59
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.