GroundRules
Iowa Code § 190B.101: Definitions.
Where this section sits in the code
- Title V - AGRICULTURE (Ch. 159 - 215A)
- Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES
- Subchapter I - FARM TO FOOD DONATION TAX CREDIT
As used in this subchapter, unless the context otherwise requires:
1. “Department” means the department of revenue.
2. “Tax credit” means the from farm to food donation tax credit as established in this subchapter.
Collected 2026-09-14T19:40:05Z. Source file · JSON