Iowa Administrative Code - 01/31/2018

Capital Investment Board, Iowa [123] | Agency Listing
Chapter 4 INVESTMENT TAX CREDITS RELATING TO INVESTMENTS IN A FUND OF FUNDS ORGANIZED BY THE IOWA CAPITAL INVESTMENT CORPORATION | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
123.4.1 Contingent tax credits relating to investments in Iowa fund of funds.
123.4.2 Definitions.
123.4.3 Report of the Iowa capital investment corporation.
123.4.4 Allocation and issuance of certificates.
123.4.5 Procedures for verification of tax credits.
123.4.6 Contractual nature of certificates; irrevocability of tax credits.
123.4.7 Transfer of tax credit certificates.
123.4.8 Cancellation of tax credits upon receipt of scheduled return.
123.4.9 Lost or mutilated tax credit certificates.
123.4.10 Claiming the tax credits.
123.4.11 Notification to the department of revenue.
123.4.12 Other provisions.
123.4.13 Redemption date and priority of tax credits with respect to limited partnership interests in the Iowa fund of funds, Fund A.
123.4.14 Scheduled return and tax credits represented by certificates issued with respect to Class C limited partnership interests in Fund A.
123.4.15 Scheduled return and tax credits represented by certificates issued with respect to Class A limited partnership interests in the Iowa fund of funds, Fund A.
123.4.16 Scheduled return and tax credits represented by certificates issued with respect to Class D limited partnership interests in Fund A.