Iowa Code § 15.331A
Referred to in §8G.3, 15.119, 15.331C , 15.335A
For aggregate limitations on amount of tax credits, see §15.119
2021 amendment to subsection 2, paragraph c applies to refund claims filed on or after May 10, 2021; 2021 Acts, ch 86, § 85
2022 amendment to subsection 2 applies to claims for refunds filed on or after June 17, 2022; 2022 Acts, ch 1138, § 59
Subsection 4 applies to claims for refunds filed on or after June 17, 2022; 2022 Acts, ch 1138, § 59