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 §422.16
Section applies retroactively to January 1, 2020, for tax years beginning on or after that date; 2021 Acts, ch 86, §7