Iowa Administrative Code - 02/28/2018

Historical Division [223] | Agency Listing
Chapter 48 HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDITS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
223.48.1 Purpose.
223.48.2 Definitions.
223.48.3 Eligible property.
223.48.4 Qualified and nonqualified rehabilitation costs.
223.48.5 Rehabilitation cost limits and amount of credit.
223.48.6 Application and review process.
223.48.7 Tax credit funds.
223.48.8 Sequencing of applications for review.
223.48.9 Reserved tax credits.
223.48.10 Project commencement.
223.48.11 Project completion and eligible property placed in service.
223.48.12 Abandonment and recapture of tax credit reservation.
223.48.13 Transfer of tax credit certificate.
223.48.14 Redemption of tax credit certificate.
223.48.15 Tax credits in excess of tax liability.
223.48.16 Application processing fees.
223.48.17 Appeals.
223.48.18 Reserved
223.48.19 Reserved
223.48.20 Reserved
223.48.21 Purpose.
223.48.22 Definitions.
223.48.23 Amount of the tax credit.
223.48.24 Management of annual aggregate tax credit award limit.
223.48.25 Application and agreement process, generally.
223.48.26 Small projects.
223.48.27 Who may apply for the tax credit.
223.48.28 Part 1 application—evaluation of significance.
223.48.29 Preapplication meeting.
223.48.30 Part 2 application—description of rehabilitation.
223.48.31 Registration application.
223.48.32 Agreement.
223.48.33 Part 3 application—request for certification of completed work and verification of qualified rehabilitation expenditures.
223.48.34 Fees.
223.48.35 Compliance.
223.48.36 Certificate issuance; claiming the tax credit.
223.48.37 Appeals.