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Permanent LinkIowa Administrative Code - 07/02/2008
Historical Division [223] | Agency ListingChapter 48 HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDITS | Chapter Listing (Official Version - PDF format)
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| 223.48.1 Purpose. |  |
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| 223.48.2 Definitions. | |
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| 223.48.3 Eligible properties. | |
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| 223.48.4 Qualified and nonqualified rehabilitation costs. | |
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| 223.48.5 Eligibility of projects, rehabilitation costs and amount of credit. | |
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| 223.48.6 Application and review process. | |
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| 223.48.7 Funding queues. | |
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| 223.48.8 Sequencing of applications for review. | |
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| 223.48.9 Reserved tax credits. | |
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| 223.48.10 Abandonment of tax credit reservation. | |
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| 223.48.11 Submission deadline. | |
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| 223.48.12 Transfer of tax credit certificate. | |
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| 223.48.13 Redemption of tax credit certificate. | |
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| 223.48.14 Tax credits in excess of tax liability. | |
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| 223.48.15 Application processing fees. | |
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| 223.48.16 Appeals. | |
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