Iowa Administrative Code - 07/28/2021

Revenue Department [701] | Agency Listing
Chapter 52 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST, AND TAX CREDITS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.52.1 Who must file.
701.52.2 Time and place for filing return.
701.52.3 Form for filing.
701.52.4 Payment of tax.
701.52.5 Minimum tax.
701.52.6 Motor fuel credit.
701.52.7 Research activities credit.
701.52.8 New jobs credit.
701.52.9 Seed capital income tax credit.
701.52.10 New jobs and income program tax credits.
701.52.11 Refunds and overpayments.
701.52.12 Deduction of credits.
701.52.13 Livestock production credits.
701.52.14 Enterprise zone tax credits.
701.52.15 Eligible housing business tax credit.
701.52.16 Franchise tax credit.
701.52.17 Assistive device tax credit.
701.52.18 Historic preservation and cultural and entertainment district tax credit for projects with Part 2 applications approved and tax credits reserved prior to July 1, 2014.
701.52.19 Ethanol blended gasoline tax credit.
701.52.20 Eligible development business investment tax credit.
701.52.21 Venture capital credits.
701.52.22 New capital investment program tax credits.
701.52.23 Endow Iowa tax credit.
701.52.24 Soy-based cutting tool oil tax credit.
701.52.25 Wage-benefits tax credit.
701.52.26 Wind energy production tax credit.
701.52.27 Renewable energy tax credit.
701.52.28 High quality job creation program.
701.52.29 Economic development region revolving fund tax credit.
701.52.30 E-85 gasoline promotion tax credit.
701.52.31 Biodiesel blended fuel tax credit.
701.52.32 Soy-based transformer fluid tax credit.
701.52.33 Agricultural assets transfer tax credit and custom farming contract tax credit.
701.52.34 Film qualified expenditure tax credit.
701.52.35 Film investment tax credit.
701.52.36 Ethanol promotion tax credit.
701.52.37 Charitable conservation contribution tax credit.
701.52.38 School tuition organization tax credit.
701.52.39 Redevelopment tax credit.
701.52.40 High quality jobs program.
701.52.41 Aggregate tax credit limit for certain economic development programs.
701.52.42 Disaster recovery housing project tax credit.
701.52.43 E-15 plus gasoline promotion tax credit.
701.52.44 Solar energy system tax credit.
701.52.45 From farm to food donation tax credit.
701.52.46 Workforce housing tax incentives program.
701.52.47 Historic preservation and cultural and entertainment district tax credit for projects registered on or after July 1, 2014, and before August 15, 2016.
701.52.48 Historic preservation and cultural and entertainment district tax credit for projects registered on or after August 15, 2016.
701.52.49 Renewable chemical production tax credit program.