State Codes and Statutes
Statutes > Iowa > Title-10 > Subtitle-2 > Chapter-432 > 432-12h 432.12H TAX CREDIT FOR CERTAIN SALES TAXES PAID BY THIRD-PARTY DEVELOPERS. The taxes imposed under this chapter shall be reduced by a tax credit authorized pursuant to section 15.331C for certain sales taxes paid by a third-party developer.
Section History: Recent Form 2006 Acts, ch 1158, §61
