Iowa Statutes

§ 476B.1 — Definitions

Iowa § 476B.1
JurisdictionIowa
Title XINATURAL RESOURCES
Ch. 476BWIND ENERGY PRODUCTION TAX CREDIT

This text of Iowa § 476B.1 (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 § 476B.1 (2026).

Text

For purposes of this chapter, unless the context otherwise requires: 1. “Commission” means the utilities commission. 2. “Department” means the department of revenue. 3. “Qualified electricity” means electricity produced from wind at a qualified facility. 4. “Qualifiedfacility”meansanelectricalproductionfacilitythatmeetsallofthefollowing: a. Produces electricity from wind. b. Is located in Iowa. c. Was originally placed in service on or after July 1, 2005, but before July 1, 2012. d.

(1)For applications filed on or after March 1, 2008, consists of one or more wind turbines connected to a common gathering line which have a combined nameplate capacity of no less than two megawatts and no more than thirty megawatts.
(2)For applications filed on or after July 1, 2009, by a private college or

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Related

Mathis v. Iowa Utilities Board
(Supreme Court of Iowa, 2019)

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Bluebook (online)
Iowa § 476B.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/476B.1.