reglab/housing_qa huggingface dataset:
IA Code § 476B.4 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT|Section 476B.4 - Limitation.

476B.4 Limitation.   The wind energy production tax credit shall not be allowed for any kilowatt-hour of electricity that is sold to a related person. For purposes of this section, persons shall be treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under section 52(b) of the Internal Revenue Code. In the case of a corporation that is a member of an affiliated group of corporations filing a consolidated return, such corporation shall be treated as selling electricity to an unrelated person if such electricity is sold to such a person by another member of such group.  2004 Acts, ch 1175, §412, 418; 2005 Acts, ch 179, §165; 2009 Acts, ch 80, §2, 7, 9
IA Code § 476B.5 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT|Section 476B.5 - Determination of eligibility.

476B.5 Determination of eligibility.   1. An owner may apply to the board for a written determination regarding whether a facility is a qualified facility by submitting to the board a written application containing all of the following:   a. Information regarding the ownership of the facility including the percentage of equity interest held by each owner.   b. The nameplate generating capacity of the facility.   c. Information regarding the facility’s initial placement in service.   d. Information regarding the type of facility.   e. Except when electricity is used for on-site consumption, a copy of an executed power purchase agreement or other agreement to purchase electricity upon completion of the project. An executed interconnection agreement or transmission service agreement shall be accepted by the board under this paragraph if the owner of the facility has agreed to sell electricity from the facility directly or indirectly to a wholesale power pool market.   f. Any other information the board may require.   2. The board shall review the application and supporting information and shall make a preliminary determination regarding whether the facility is a qualified facility. The board shall notify the applicant of the approval or denial of the application within thirty days of receipt of the application and information required. If the board fails to notify the applicant of the approval or denial within thirty days, the application shall be deemed denied. An applicant who receives a determination denying an application may file an appeal with the board within thirty days from the date of the denial pursuant to the provisions of chapter 17A. In the absence of a timely appeal, the preliminary determination shall be final. If the application is incomplete, the board may grant an extension of time for the provision of additional information.   3. A facility that is not operational within eighteen months after issuance of an approval for the facility by the board shall cease to be a qualified facility. However, a facility that is approved as qualified under this section but is not operational within eighteen months due to the unavailability of necessary equipment shall be granted an additional twelve months to become operational. A facility that is granted and thereafter loses approval may reapply to the board for a new determination.   4. The maximum amount of nameplate generating capacity of all qualified facilities the board may find eligible under this chapter shall not exceed fifty megawatts of nameplate generating capacity.   5. An owner shall not be an owner of more than two qualified facilities.  2004 Acts, ch 1175, §413, 418; 2005 Acts, ch 179, §166; 2006 Acts, ch 1135, §2, 3, 12; 2008 Acts, ch 1128, §8, 15; 2009 Acts, ch 80, §3; 2011 Acts, ch 115, §2, 13
IA Code § 476B.6A (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT|Section 476B.6A - Alternative tax credit qualification — pilot project.

476B.6A Alternative tax credit qualification — pilot project.   Notwithstanding any other provision of this chapter to the contrary, the board shall establish a pilot project which will allow for a wind energy production tax credit of one and one-half cents multiplied by the number of kilowatt-hours of qualified electricity sold or used for on-site consumption by up to two qualified facilities selected for participation in the project. To be eligible for the project, a qualified facility shall meet all eligibility requirements otherwise applicable pursuant to this chapter, and in addition shall be located in a county in this state with a population of between forty-four thousand one hundred fifty and forty-four thousand five hundred based on the 2006 census, and with a combined nameplate generating capacity of at least one megawatt per applicant. For purposes of the pilot project, the two megawatt minimum requirement for qualification pursuant to section 476B.1, subsection 4, paragraph “d”, shall not be applicable. The board shall reduce the remaining credits available under this chapter by a dollar amount equal to the amount of credits awarded pursuant to the project.  2009 Acts, ch 179, §143
IA Code § 476B.7 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT|Section 476B.7 - Transfer of tax credit certificates.

476B.7 Transfer of tax credit certificates.   1. Wind energy production tax credit certificates issued under this chapter may be transferred to any person or entity. Within thirty days of transfer, the transferee must submit the transferred tax credit certificate to the department along with a statement containing the transferee’s name, tax identification number, and address, and the denomination that each replacement tax credit certificate is to carry and any other information required by the department. Within thirty days of receiving the transferred tax credit certificate and the transferee’s statement, the department shall issue one or more replacement tax credit certificates to the transferee. Each replacement certificate must contain the information required under section 476B.6 and must have the same effective taxable year and the same expiration date that appeared in the transferred tax credit certificate. Tax credit certificate amounts of less than the minimum amount established by rule of the board shall not be transferable. A tax credit shall not be claimed by a transferee under this chapter until a replacement tax credit certificate identifying the transferee as the proper holder has been issued. A replacement tax credit certificate may reflect a different type of tax than the type of tax noted on the original tax credit certificate.   2. The tax credit shall be freely transferable. The transferee may use the amount of the tax credit transferred against the taxes imposed under chapter 422, subchapters II, III, and V, and chapter 432 for any tax year the original transferor could have claimed the tax credit. The transferee may claim a refund under chapter 423 or 437A for any tax year within the time period set forth in section 423.47 or 437A.14 for which the original transferor could have claimed a refund. Any consideration received for the transfer of the tax credit shall not be included as income under chapter 422, subchapters II, III, and V. Any consideration paid for the transfer of the tax credit shall not be deducted from income under chapter 422, subchapters II, III, and V.  2004 Acts, ch 1175, §415, 418; 2005 Acts, ch 179, §168; 2008 Acts, ch 1128, §12, 15; 2020 Acts, ch 1062, §94  Code editor directive applied
IA Code § 476B.8 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT|Section 476B.8 - Use of tax credit certificates.

476B.8 Use of tax credit certificates.   To claim a wind energy production tax credit under this chapter, a taxpayer must include one or more tax credit certificates with the taxpayer’s tax return, or if used against taxes imposed under chapter 423, the taxpayer shall comply with section 423.4, subsection 4, or if used against taxes imposed under chapter 437A, the taxpayer shall comply with section 437A.17B. A tax credit certificate shall not be used or included with a return filed for a taxable year beginning prior to July 1, 2006. The tax credit certificate or certificates included with the taxpayer’s tax return shall be issued in the taxpayer’s name, expire on or after the last day of the taxable year for which the taxpayer is claiming the tax credit, and show a tax credit amount equal to or greater than the tax credit claimed on the taxpayer’s tax return. Any tax credit in excess of the taxpayer’s tax liability for the taxable year may be credited to the taxpayer’s tax liability for the following seven taxable years or until depleted, whichever is the earlier. If the tax credit is applied against the taxes imposed under chapter 423 or 437A, any credit in excess of the taxpayer’s tax liability is carried over and can be filed with the refund claim for the following seven tax years or until depleted, whichever is earlier. However, the certificate shall not be used to reduce tax liability for a tax period ending after the expiration date of the certificate.  2004 Acts, ch 1175, §416, 418; 2005 Acts, ch 179, §169; 2008 Acts, ch 1128, §13, 15; 2014 Acts, ch 1093, §17
IA Code § 476B.9 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT|Section 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.  2004 Acts, ch 1175, §417, 418; 2005 Acts, ch 179, §170
IA Code § 476B.10 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT|Section 476B.10 - Rules.

476B.10 Rules.   The department and the board may adopt rules pursuant to chapter 17A for the administration and enforcement of this chapter.  2005 Acts, ch 179, §171
IA Code § 476C.2 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 476C - RENEWABLE ENERGY TAX CREDIT|Section 476C.2 - Tax credit amount — limitations.

476C.2 Tax credit amount — limitations.   1. A producer or purchaser of renewable energy may receive renewable energy tax credits under this chapter in an amount equal to one and one-half cents per kilowatt-hour of electricity, or four dollars and fifty cents per million British thermal units of heat for a commercial purpose, or four dollars and fifty cents per million British thermal units of methane gas or other biogas used to generate electricity, or one dollar and forty-four cents per one thousand standard cubic feet of hydrogen fuel generated by and purchased from an eligible renewable energy facility or used for on-site consumption by the producer.   2. The renewable energy tax credit shall not be allowed for any kilowatt-hour of electricity, British thermal unit of heat for a commercial purpose, British thermal unit of methane gas or other biogas used to generate electricity, or standard cubic foot of hydrogen fuel that is purchased from an eligible renewable energy facility by a related person. For purposes of this subsection, persons shall be treated as related to each other if either person owns an eighty percent or more equity interest in the other person.   3. A taxpayer who is eligible to claim a renewable energy tax credit under this chapter shall not be eligible to claim a solar energy system tax credit under section 422.11L or 422.33.  2005 Acts, ch 160, §8, 14; 2011 Acts, ch 115, §6; 2012 Acts, ch 1121, §9 – 11
IA Code § 476C.5 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 476C - RENEWABLE ENERGY TAX CREDIT|Section 476C.5 - Certificate issuance period.

476C.5 Certificate issuance period.   A producer or purchaser of renewable energy shall receive renewable energy tax credit certificates for a ten-year period for each eligible renewable energy facility under this chapter. The ten-year period for issuance of the tax credit certificates begins with the date the purchaser of renewable energy first purchases electricity, hydrogen fuel, methane gas or other biogas used to generate electricity, or heat for commercial purposes from the eligible renewable energy facility for which a tax credit is issued under this chapter, or the date the producer of the renewable energy first uses the energy produced by the eligible renewable energy facility for on-site consumption. Renewable energy tax credit certificates shall not be issued for renewable energy purchased or produced for on-site consumption after December 31, 2027.  2005 Acts, ch 160, §11, 14; 2006 Acts, ch 1135, §11, 12; 2011 Acts, ch 115, §12; 2014 Acts, ch 1122, §3; 2015 Acts, ch 124, §7, 9, 10; 2016 Acts, ch 1128, §13, 16, 21  2016 amendment takes effect May 27, 2016, and applies retroactively to January 1, 2016, for tax years beginning on or after that date;  2016 Acts, ch 1128, §16, 21
IA Code § 476C.7 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 476C - RENEWABLE ENERGY TAX CREDIT|Section 476C.7 - Rules.

476C.7 Rules.   The department and the board may adopt rules pursuant to chapter 17A for the administration and enforcement of this chapter.  2005 Acts, ch 160, §13, 14
IA Code § 477.1 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.1 - Right-of-way.

477.1 Right-of-way.   Any person, firm, and corporation, within or without the state, may construct a telegraph or telephone line or cable system along the public roads of the state, or across or under the rivers or over, under, or through any lands belonging to the state or any private individual, and may erect or install necessary fixtures. However, construction of a telegraph or telephone line or cable system along a primary road is subject to rules adopted by the state department of transportation.  [C51, §780; R60, §1348; C73, §1324; C97, §2158; C24, 27, 31, 35, 39, §8300; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.1; C77, 79, 81, §477.1]  88 Acts, ch 1173, §1  Authorization in cities, §364.2  Removal from highway, chapter 318
IA Code § 477.2 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.2 - Removal of lines and cable systems.

477.2 Removal of lines and cable systems.   When any road along which the telegraph or telephone line or cable system has been constructed or installed is changed, the person, firm or corporation shall, upon ninety days’ notice in writing, remove the telegraph or telephone lines or cable system to the road as established. The notice may be served upon any agent or operator in the employ of the person, firm or corporation.  [C73, §1324; C97, §2158; C24, 27, 31, 35, 39, §8301; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.2; C77, 79, 81, §477.2]  88 Acts, ch 1173, §2
IA Code § 477.3 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.3 - Construction — installation — damages.

477.3 Construction — installation — damages.   The fixtures shall not be constructed or installed in a manner which causes inconvenience to the public in the use of any road or in the navigation of any stream; nor shall they be erected or installed on the private grounds of any individual without paying the individual a just equivalent for the damage the individual sustains by the construction or installation.  [C51, §781; R60, §1349; C73, §1325; C97, §2159; C24, 27, 31, 35, 39, §8302; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.3; C77, 79, 81, §477.3]  88 Acts, ch 1173, §3
IA Code § 477.4 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.4 - Condemnation.

477.4 Condemnation.   If the person over or through whose lands this telegraph or telephone line or cable system passes claims more damages than the proprietor of the line or cable system is willing to pay, the amount of damages sustained may be determined in the same manner as provided for taking private property for works of internal improvement.  [C51, §782; R60, §1350; C73, §1326; C97, §2160; C24, 27, 31, 35, 39, §8303; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.4; C77, 79, 81, §477.4]  88 Acts, ch 1173, §4  Condemnation procedure, chapter 6B
IA Code § 477.5 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.5 - Equal facilities — delay.

477.5 Equal facilities — delay.   If the proprietor of any telegraph or telephone line within the state, or the person having the control and management thereof, refuses to furnish equal facilities to the public and to all connecting lines for the transmission of communications in accordance with the nature of the business which it undertakes to carry on, or to transmit the same with fidelity and without unreasonable delay, the law in relation to limited partnerships, corporations, and to the taking of private property for works of internal improvement, shall no longer apply to them, and property taken for the use thereof without the consent of the owner may be recovered by the owner.  [C51, §783; R60, §1351; C73, §1327; C97, §2161; C24, 27, 31, 35, 39, §8304; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.5; C77, 79, 81, §477.5]  2008 Acts, ch 1032, §63
IA Code § 477.6 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.6 - Delay — willful error — revealing contents.

477.6 Delay — willful error — revealing contents.   Any person employed in transmitting messages by telegraph or telephone must do so with fidelity and without unreasonable delay, and if anyone willfully fails thus to transmit them, or intentionally transmits a message erroneously, or makes known the contents of any message sent or received to any person except the person to whom it is addressed, or such person’s agent or attorney, or willfully and wrongfully takes or receives any telegraph or telephone message, the person is guilty of a simple misdemeanor.  [C51, §784; R60, §1352; C73, §1328; C97, §2162; C24, 27, 31, 35, 39, §8305; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.6; C77, 79, 81, §477.6]
IA Code § 477.7 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.7 - Mistakes and delays.

477.7 Mistakes and delays.   The proprietor of a telegraph or telephone line is liable for all mistakes in transmitting or receiving messages made by any person in the proprietor’s employment, or for any unreasonable delay in their transmission or delivery, and for all damages resulting from failure to perform the foregoing or any other duty required by law, the provisions of any contract to the contrary notwithstanding.  [C51, §785; R60, §1353; C73, §1329; C97, §2163; C24, 27, 31, 35, 39, §8306; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.7; C77, 79, 81, §477.7]  Referred to in §477.9A
IA Code § 477.8 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.8 - Negligence presumed.

477.8 Negligence presumed.   In any action against any telegraph or telephone company for damages caused by erroneous transmission of a message, or by unreasonable delay in delivery of a message, negligence on the part of the telegraph or telephone company shall be presumed upon proof of erroneous transmission or of unreasonable delay in delivery, and the burden of proof that such error or delay was not due to negligence upon its part shall rest upon such company.  [C97, §2164; C24, 27, 31, 35, 39, §8307; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.8; C77, 79, 81, §477.8]
IA Code § 477.9 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.9 - Presentation of claim.

477.9 Presentation of claim.   No action for the recovery of such damages shall be maintained unless a claim therefor is presented in writing to such company, officer or agent thereof within sixty days from time cause of action accrues.  [C97, §2164; C24, 27, 31, 35, 39, §8308; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.9; C77, 79, 81, §477.9]
IA Code § 477.9A (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.9A - Deregulated services.

477.9A Deregulated services.   1. A telegraph or telephone company whose services are deregulated by the board under section 476.1D may use public notice as a means of conveying terms and conditions to customers where identification of those customers is infeasible or impractical. Public notice may also be used to convey changes in terms and conditions, other than price increases or limitations of liability, to all other customers, but only if those customers were put on notice that this means would be used to convey subsequent changes. Notwithstanding section 477.7, when services are deregulated by the board under section 476.1D, a telegraph or telephone company, in any contract, agreement, or by means of public notice, may reasonably limit its liability under section 477.7 in the course of providing the deregulated communications services to its customers, except for acts of willful misconduct. However, this section does not allow a greater limitation on liability than exists in any contract or approved tariff as of the effective date of the deregulation of the services.   2. A telephone company whose services are subject to regulation by the board with respect to terms and conditions, but not rates, shall give notice of rate changes to customers.  89 Acts, ch 321, §31; 92 Acts, ch 1163, §98; 2014 Acts, ch 1099, §18
IA Code § 477.10 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS|Section 477.10 - Definitions.

477.10 Definitions.   1. a. “Local exchange”, within the meaning of this subchapter, shall refer to a telephone line or lines or to a telephone switchboard or switchboards operating by virtue of a franchise granted by a city furnishing telephonic communication between two or more members of the public within the same city, village, community, locality or neighborhood, which said line or lines or switchboard or switchboards shall be under the same management and control.   b. “Local exchange” within the meaning of this subchapter shall not include or refer to privately owned or leased lines or switchboards, operated and used by members of the public other than telephone or telegraph companies as a public utility by which the public is offered telephonic service.   2. “Local exchange company” within the meaning of this subchapter, shall refer to any one or more individuals, firms or corporations operating one or more local exchanges as defined in this section.   3. “Long distance company” within the meaning of this subchapter shall refer to and include one or more persons, firms or corporations operating connecting lines between two or more local exchanges, one or more of which local exchanges are owned by a local telephone company other than such person, firm or corporation, over which line or lines telephonic communication is had between members of the public connected with said local exchanges.  [C35, §8308-f1; C39, §8308.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.10; C77, 79, 81, §477.10]  2013 Acts, ch 90, §142  Referred to in §423.3, 714A.1