Iowa Administrative Code - 10/17/2012

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.