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In lieu of the fuel tax refund provided in section 452A.17, a person or corporation subject to taxation under subchapter II or III of this chapter may elect to receive an income tax credit. The person or corporation which elects to receive an in...
Rules Implementing Statutes:
The fuel tax credit may be applied against the income tax liability of the person or corporation as determined on the tax return filed for the year in which the fuel tax was paid. The department shall provide forms for claiming the fuel tax credit. If...
Rules Implementing Statutes:
The department shall certify quarterly to the treasurer of state the amount of credit that has been taken against income tax liability since the time of the last certification, for the Iowa fuel tax paid on motor fuel, special fuel and motor fuel used...