422.11G  Venture capital fund investment tax credit.

The tax imposed under this division, less the credits allowed under sections 422.12 and 422.12B, shall be reduced by a venture capital fund investment tax credit authorized pursuant to section 15E.51.

Section History: Recent form

  2002 Acts, ch 1156, §2, 8

Footnotes

  Section takes effect May 8, 2002, and applies retroactively to tax years beginning on or after January 1, 2002; 2002 Acts, ch 1156, §8


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