An eligible business approved to receive a tax credit shall
enter into an agreement and pay applicable fees pursuant to Iowa Code section
15.318(2) as
amended by 2023 Iowa Acts, Senate File 575. Eligible businesses must sign the
agreement within 60 days of being notified of approval for the tax credit. Upon
request by an eligible business, the authority may extend the time period for
signing the agreement by an additional 30 days.
Notes
Iowa Admin.
Code r. 261-81.5
Adopted by
IAB
March 29, 2017/Volume XXXIX, Number 20, effective
5/3/2017
Amended by
IAB
January 10, 2024/Volume XLVI, Number 14, effective
2/14/2024
