190B.101 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Department” means the department of revenue.
2. “Tax credit” means the from farm to food donation tax credit as established in this chapter.
2013 Acts, ch 140, §139, 147
Section takes effect July 1, 2013, and applies to tax years beginning on or after January 1, 2014;
2013 Acts, ch 140, §147
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