Home/Iowa/Statutes/Title V: AGRICULTURE/Ch. 190B: FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES/§ 190B.101
Iowa Statutes

§ 190B.101 — Definitions

Iowa § 190B.101
JurisdictionIowa
Title VAGRICULTURE
Ch. 190BFARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES

This text of Iowa § 190B.101 (Definitions) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Iowa Code § 190B.101 (2026).

Text

As used in this subchapter, 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 subchapter.

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Nearby Sections

7
§ 190B.101
Definitions
§ 190B.102
Department of revenue — cooperation with other departments
§ 190B.103
From farm to food donation tax credit
§ 190B.104
From farm to food donation tax credit — eligibility
§ 190B.105
From farm to food donation tax credit — claims filed by individuals who belong to business entities
§ 190B.106
From farm to food donation tax credit — limits on claims
§ 190B.201
Iowa emergency food purchase program — fund
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Bluebook (online)
Iowa § 190B.101, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/190B.101.