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2019 Iowa Code
Title XI - NATURAL RESOURCES
Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT
Section 476B.9 - Registration of tax credit certificates.
Universal Citation: IA Code § 476B.9 (2019)
476B.9 Registration of tax credit certificates.
The department shall develop a system for the registration of the wind energy production tax credit certificates issued or transferred under this chapter and a system that permits verification that any tax credit claimed on a tax return is valid and that transfers of the tax credit certificates are made in accordance with the requirements of this chapter. The tax credit certificates issued under this chapter shall not be classified as a security pursuant to chapter 502.
2004 Acts, ch 1175, §417, 418; 2005 Acts, ch 179, §170
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