PARTIAL ABATEMENT OF CERTAIN TAXES
- Section 701A.360 - [Effective until 7/1/2049] Application for partial abatement; ineligible facilities; required notices; public hearing on application
- Section 701A.365 - [Effective until 7/1/2032] Requirements for approval of application; exceptions; submission of annual report to Office of Economic Development
- Section 701A.365 - [Effective 7/1/2032 Until 7/1/2049] Requirements for approval of application; exceptions; submission of annual report to Office of Economic Development
- Section 701A.370 - [Effective until 7/1/2049] Duration, amount and other terms of partial abatement; notice of abatement; distribution of certificate of eligibility by Director
- Section 701A.375 - [Effective until 7/1/2049] Publication of fiscal notes; distribution of certificate of eligibility by Department of Taxation
- Section 701A.377 - [Effective until 7/1/2049] Recipient required to maintain certain records regarding employees
- Section 701A.379 - [Expires effective 6/30/2049] Recipient required to submit payroll report; form; contents; frequency
- Section 701A.380 - [Effective until 7/1/2049] Termination of partial abatement for noncompliance; opportunity to cure noncompliance; required notices; repayment of taxes after termination
- Section 701A.385 - [Effective until 7/1/2049] Allocation of certain taxes collected from facilities receiving partial abatement
- Section 701A.390 - [Effective until 7/1/2049] Regulations; Director authorized to charge and collect fee for application for partial abatement