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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 432 - INSURANCE COMPANIES TAX
Section 432.12A - Historic preservation and cultural and entertainment district tax credit.

Universal Citation: IA Code § 432.12A (2017)
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1 INSURANCE COMPANIES TAX, §432.12A 432.12A Historic preservation and cultural and entertainment district tax credit. The taxes imposed under this chapter shall be reduced by a historic preservation and cultural and entertainment district tax credit allowed under chapter 404A. 2002 Acts, ch 1003, §4, 5; 2007 Acts, ch 165, §7, 9; 2014 Acts, ch 1118, §11, 12; 2015 Acts, ch 30, §122 2014 amendment to section applies to agreements entered into by an eligible taxpayer on or after July 1, 2014; 2014 Acts, ch 1118, §12 Wed Feb 08 03:46:24 2017 Iowa Code 2017, Section 432.12A (18, 2)
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