Iowa Code 476B.3 – Credit amount
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 476B.3
- Owner: means a person, other than a lienholder, having the property right in or title to a motorboat or vessel. See Iowa Code 462A.2
- year: means twelve consecutive months. See Iowa Code 4.1
The wind energy production tax credit allowed under this chapter equals the product of one cent multiplied by the number of kilowatt-hours of qualified electricity sold or used for on-site consumption by the owner during the taxable year.