422.11M Agricultural assets transfer tax credit.
The taxes imposed under this division, less the credits allowed under section 422.12, shall be reduced by an agricultural assets transfer tax credit as allowed under section 16.80.
2006 Acts, ch 1161, §3, 7; 2007 Acts, ch 161, §14, 22; 2013 Acts, ch 125, §20, 23, 24; 2014 Acts, ch 1080, §86, 98, 118, 125; 2017 Acts, ch 29, §165
Referred to in §16.80, 422.5, 422.16