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The taxes imposed under this chapter shall be reduced by a tax credit authorized pursuant to section 15.331C for certain sales taxes paid by a third-party developer.
Cite this article: FindLaw.com - Iowa Code Title X. Financial Resources [Chs. 421-454] § 432.12H. Tax credit for certain sales taxes paid by third-party developers - last updated January 01, 2020 | https://codes.findlaw.com/ia/title-x-financial-resources-chs-421-454/ia-code-sect-432-12h/
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