Iowa Admin. Code r. 261-43.2
Current through Register Vol. 47, No. 13, December 25, 2024
"Authority" means the economic development authority created in Iowa Code section 15.105.
"Department" means the Iowa department of revenue.
"Donor" means a person who makes an unconditional charitable donation to the Hoover presidential foundation for the Hoover presidential library and museum renovation project fund.
"Tax credit" means the amount a taxpayer may claim against the taxes imposed in Iowa Code chapter 422, subchapters II, III, and V, and in Iowa Code chapter 432, and against the moneys and credits tax imposed in Iowa Code section 533.329.
Iowa Admin. Code r. 261-43.2