422.121  Appropriation--limitation.

Beginning with the fiscal year beginning July 1, 1997, there is appropriated annually from the general fund of the state two million dollars to refund the credits allowed under this division. Notwithstanding section 422.120, for tax years beginning on or after January 1, 1997, the livestock production tax credit shall only be allowed for cow-calf operations.

Section History: Recent form

  96 Acts, ch 1197, §20, 23; 97 Acts, ch 206, §3


  Applicable to tax years beginning on or after January 1, 1996; 96 Acts, ch 1197, § 23

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