Iowa Code 476B.9 – Registration of tax credit certificates
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Terms Used In Iowa Code 476B.9
- Department: means the department of natural resources. See Iowa Code 462A.2
The department shall develop a system for the registration of the wind energy production tax credit certificates issued or transferred under this chapter and a system that permits verification that any tax credit claimed on a tax return is valid and that transfers of the tax credit certificates are made in accordance with the requirements of this chapter. The tax credit certificates issued under this chapter shall not be classified as a security pursuant to chapter 502.