Iowa Admin. Code r. 261-76.6

Current through Register Vol. 47, No. 11, December 11, 2024
Rule 261-76.6 - Reporting to the department of revenue

The authority shall submit an initial report to the department of revenue by August 15 of each year, which shows the initial allocation of the maximum aggregate tax credit cap. At the start of each subsequent fiscal year, the authority shall prepare a report to summarize the final allocation for the fiscal year that just ended, the total amount of awards made under each program subject to the cap during that fiscal year, and the initial allocation for the subsequent fiscal year.

Iowa Admin. Code r. 261-76.6

ARC 7954B, lAB 7/15/09, effective 7/1/09; ARC 8146B, lAB 9/23/09, effective 10/28/09
Amended by IAB August 20, 2014/Volume XXXVII, Number 4, effective 9/24/2014
Amended by IAB February 9, 2022/Volume XLIV, Number 16, effective 3/16/2022