Iowa Code § 16.82A
Referred to in §16.79A, 16.81
Section applies retroactively to January 1, 2019, for tax years beginning on or after that date; 2019 Acts, ch 161, § 19
Applicability of section to tax credits awarded to applicants submitting applications before May 21, 2019, for agricultural transfer tax credits under former §16.80, for the tax year beginning January 1, 2019, see 2019 Acts, ch 161, § 16, 17, 19