There is a newer version
of
this Section
2019 Iowa Code
Title XI - NATURAL RESOURCES
Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT
Section 476B.2 - General rule.
Universal Citation: IA Code § 476B.2 (2019)
476B.2 General rule.
The owner of a qualified facility shall, for each kilowatt-hour of qualified electricity that the owner sells or uses for on-site consumption during the ten-year period beginning on the date the qualified facility was originally placed in service, be allowed a wind energy production tax credit to the extent provided in this chapter against the tax imposed in chapter 422, divisions II, III, and V, and chapter 432, and may claim a refund of tax imposed by chapter 423 or 437A for any tax year within the time period set forth in section 423.47 or 437A.14.
2004 Acts, ch 1175, §410, 418; 2008 Acts, ch 1128, §6, 15
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
