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Permanent LinkIowa Administrative Code - 07/24/2013
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 property. | |
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| 223.48.4 Qualified and nonqualified rehabilitation costs. | |
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| 223.48.5 Rehabilitation cost limits and amount of credit. | |
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| 223.48.6 Application and review process. | |
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| 223.48.7 Tax credit funds. | |
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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 Project commencement. | |
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| 223.48.11 Project completion and eligible property placed in service. | |
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| 223.48.12 Abandonment and recapture of tax credit reservation. | |
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| 223.48.13 Transfer of tax credit certificate. | |
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| 223.48.14 Redemption of tax credit certificate. | |
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| 223.48.15 Tax credits in excess of tax liability. | |
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| 223.48.16 Application processing fees. | |
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| 223.48.17 Appeals. | |
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