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.
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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