Section 432.12K – Film investment tax credit.
432.12K Film investment tax credit. Repealed by 2012 Acts, ch 1136, §38 – 41.
Section 432.12L – Redevelopment tax credit.
432.12L Redevelopment tax credit. The taxes imposed under this chapter shall be reduced by a redevelopment tax credit allowed under chapter 15, subchapter II, part 9. 2008 Acts, ch 1173, §11; 2009 Acts, ch 41, §129
Section 432.12M – Innovation fund investment tax credit.
432.12M Innovation fund investment tax credit. The taxes imposed under this chapter shall be reduced by an innovation fund investment tax credit allowed under section 15E.52. 2011 Acts, ch 130, §44, 47, 71
Section 432.12N – Hoover presidential library tax credit.
432.12N Hoover presidential library tax credit. The taxes imposed under this chapter shall be reduced by a Hoover presidential library tax credit allowed under section 15E.364. 2021 Acts, ch 176, §5 NEW section
Section 432.11 – Premium tax exemption for basic benefit health plans.
432.11 Premium tax exemption for basic benefit health plans. Repealed by 2002 Acts, ch 1119, §111 .
Section 432.13 – Premium tax exemption — hawk-i program — state employee benefits.
432.13 Premium tax exemption — hawk-i program — state employee benefits. 1. Premiums collected by participating insurers under chapter 514I are exempt from premium tax. 2. Premiums received for benefits acquired on behalf of state employees by the department of administrative services pursuant to section 8A.402, subsection 1, and by the state board of regents […]
Section 432.12 – Premium tax credit for employer sponsored health plan premium credit.
432.12 Premium tax credit for employer sponsored health plan premium credit. Repealed by 2001 Acts, ch 69, §38, 39 .
Section 432.14 – Statute of limitations.
432.14 Statute of limitations. Within five years after the tax return is filed or within five years after the tax return became due, whichever is later, the commissioner of insurance shall examine the return and determine the tax. An assessment or a claim for credit must be made within five calendar years after the annual […]
Section 432.12A – Historic preservation tax credit.
432.12A Historic preservation tax credit. The taxes imposed under this chapter shall be reduced by a historic preservation tax credit allowed under chapter 404A. 2002 Acts, ch 1003, §4, 5; 2007 Acts, ch 165, §7, 9; 2014 Acts, ch 1118, §11, 12; 2015 Acts, ch 30, §122; 2017 Acts, ch 29, §124
Section 432.12B – Venture capital fund investment tax credit.
432.12B Venture capital fund investment tax credit. Repealed by 2010 Acts, ch 1138, §25, 26.