123.4.1 Contingent tax credits relating to investments in Iowa fund of funds. |
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123.4.2 Definitions. |
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123.4.3 Report of the Iowa capital investment corporation. |
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123.4.4 Allocation and issuance of certificates. |
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123.4.5 Procedures for verification of tax credits. |
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123.4.6 Contractual nature of certificates; irrevocability of tax credits. |
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123.4.7 Transfer of tax credit certificates. |
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123.4.8 Cancellation of tax credits upon receipt of scheduled return. |
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123.4.9 Lost or mutilated tax credit certificates. |
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123.4.10 Claiming the tax credits. |
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123.4.11 Notification to the department of revenue. |
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123.4.12 Other provisions. |
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123.4.13 Redemption date and priority of tax credits with respect to limited partnership interests in the Iowa fund of funds, Fund A. |
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123.4.14 Scheduled return and tax credits represented by certificates issued with respect to Class C limited partnership interests in Fund A. |
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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. |
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123.4.16 Scheduled return and tax credits represented by certificates issued with respect to Class D limited partnership interests in Fund A. |
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