Section 432.12H - Tax credit for certain sales taxes paid by third-party developers.

IA Code § 432.12H (2019) (N/A)
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432.12H Tax credit for certain sales taxes paid by third-party developers.

The taxes imposed under this chapter shall be reduced by a tax credit authorized pursuant to section 15.331C for certain sales taxes paid by a third-party developer.

2006 Acts, ch 1158, §61