Iowa § 476B.9 Registration of tax credit certificates

Iowa Statutes

§ 476B.9 — Registration of tax credit certificates

Iowa § 476B.9

Title XINATURAL RESOURCES

Ch. 476BWIND ENERGY PRODUCTION TAX CREDIT

This text of Iowa § 476B.9 (Registration of tax credit certificates) 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.9 (2026).

Text

The department shall develop a system for the registration of the wind energy production
tax credit certificates issued or transferred under this chapter and a system that permits
verification that any tax credit claimed on a tax return is valid and that transfers of the tax
credit certificates are made in accordance with the requirements of this chapter. The tax
credit certificates issued under this chapter shall not be classified as a security pursuant to
chapter 502.

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The department shall develop a system for the registration of the wind energy production
tax credit certificates issued or transferred under this chapter and a system that permits
verification that any tax credit claimed on a tax return is valid and that transfers of the tax
credit certificates are made in accordance with the requirements of this chapter. The tax
credit certificates issued under this chapter shall not be classified as a security pursuant to
chapter 502.