Statutes > Iowa Statutes > Title 11 - Natural Resources > Subtitle 5 - Public Utilities > CHAPTER 476B - WIND ENERGY PRODUCTION TAX CREDIT > 476B.9 - REGISTRATION OF TAX CREDIT CERTIFICATES.

476B.9 - REGISTRATION OF TAX CREDIT CERTIFICATES.

        476B.9  REGISTRATION OF TAX CREDIT CERTIFICATES.         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.
         Section History: Recent Form
         2004 Acts, ch 1175, §417, 418; 2005 Acts, ch 179, §170