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2022 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
Section 422.11U - Third-party developer tax credit.
Universal Citation: IA Code § 422.11U (2022)
422.11U Third-party developer tax credit.
The taxes imposed under this subchapter, less the credits allowed under section 422.12, shall be reduced by the third-party developer tax credit authorized pursuant to section 15.331C for certain sales taxes paid by a third-party developer.
2021 Acts, ch 86, §3, 6, 7
Referred to in §422.5, 422.16
Section applies retroactively to January 1, 2020, for tax years beginning on or after that date; 2021 Acts, ch 86, §7
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