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2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476 - PUBLIC UTILITY REGULATION › Section 476.100 - Prohibited acts.

476.100 Prohibited acts.
A local exchange carrier shall not do any of the following:
1. Discriminate against another provider of communications services by refusing or delaying access to the local exchange carrier’s services.
2. Discriminate against another provider of communications services by refusing or delaying access to essential facilities on terms and conditions no less favorable than those the local exchange carrier provides to itself and its affiliates. A local telecommunications facility, feature, function, or capability of the local exchange carrier’s network is an essential facility if all of the following apply:
a. Competitors cannot practically or economically duplicate the facility, feature, function, or capability, or obtain the facility, feature, function, or capability from another source.
b. The use of the facility, feature, function, or capability by potential competitors is technically and economically feasible.
c. Denial of the use of the facility, feature, function, or capability by competitors is unreasonable.
d. The facility, feature, function, or capability will enable competition.
3. Degrade the quality of access or service provided to another provider of communications services.
4. Fail to disclose in a timely manner, upon reasonable request and pursuant to a protective agreement concerning proprietary information, all information reasonably necessary for the design of network interface equipment, network interface services, or software that will meet the specifications of the local exchange carrier’s local exchange network.
5. Unreasonably refuse or delay interconnections or provide inferior interconnections to another provider.
6. Use basic exchange service rates, directly or indirectly, to subsidize or offset the costs of other products or services offered by the local exchange carrier.
7. Discriminate in favor of itself or an affiliate in the provision and pricing of, or extension of credit for, any telephone service.
95 Acts, ch 199, §11
Referred to in §476.1B
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476 - PUBLIC UTILITY REGULATION › Section 476.102 - Universal service.

476.102 Universal service.
1. The board shall initiate a proceeding to preserve universal service such that it shall be maintained in a competitively neutral fashion. As a part of this proceeding, the board shall determine the difference between the cost of providing universal service and the prices determined to be appropriate for such service.
2. The board shall base policies for the preservation of universal service on the following principles:
a. A plan adopted by the board should ensure the continued viability of universal service by maintaining quality services at just and reasonable rates.
b. The plan should define the nature and extent of the service encompassed within any entities’ universal service obligations.
c. The plan should establish specific and predictable mechanisms to provide competitively neutral support for universal service. Those mechanisms shall include a nondiscriminatory mechanism by which funds to support universal service shall be collected, and a mechanism for disbursement of support funds to eligible subscribers, either directly to those subscribers, or to the subscriber’s provider of local exchange services chosen by the subscriber.
d. The plan should be based on other principles as the board determines are necessary and appropriate for the protection of the public interest, convenience, and necessity and consistent with the purposes of this section.
95 Acts, ch 199, §13; 2018 Acts, ch 1160, §20
Referred to in §476.1B
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476 - PUBLIC UTILITY REGULATION › Section 476.104 - Severability.

476.104 Severability.
If any provision of this chapter or its application to any person or circumstance is held invalid or otherwise rendered ineffective by any entity, the invalidity or ineffectiveness shall not affect other provisions or applications of this chapter that can be given effect without the invalid or ineffective provision or application, and to this end the provisions of this chapter are severable.
2003 Acts, ch 126, §7
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.1 - Definitions.

476A.1 Definitions.
As used in this subchapter, unless the context otherwise requires:
1. “Agency” means an agency as defined in section 17A.2, subsection 1.
2. “Board” means the utilities board within the utilities division of the department of commerce.
3. “Certificate” means a certificate of public convenience, use and necessity issued pursuant to section 476A.6.
4. “Commence to construct” means significant alteration of a site to install permanent equipment or structures but does not include activities incident to preliminary engineering, environmental studies or acquisition of a site for a facility.
5. “Facility” means any electric power generating plant or a combination of plants at a single site, owned by any person, with a total capacity of twenty-five megawatts of electricity or more and those associated transmission lines connecting the generating plant to either a power transmission system or an interconnected primary transmission system or both. Transmission lines subject to the provisions of this subchapter shall not require a franchise under chapter 478.
6. “Regulatory agency” means an agency which issues licenses or permits required for the construction, operation or maintenance of a facility pursuant to statutes or rules in effect on the date on which an application for a certificate is accepted by the utilities board.
[C77, 79, 81, §476A.1]
90 Acts, ch 1252, §41;
2001 Acts, 1st Ex, ch 4, §35, 36
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.2 - Certificate required.

476A.2 Certificate required.
1. Commencing January 1, 1977, a person shall not commence to construct a facility except as provided in section 476A.9 unless a certificate for the facility has been issued by the board. This subchapter shall not apply to persons who prior to July 1, 1976:
a. Have acquired a site for a facility; and,
b. Have publicly announced the intention to construct a facility; and,
c. Have let contracts for major components of a facility.
2. Any significant alteration, as determined by the board, in the location, construction, maintenance, or operation of a facility whether constructed before or after July 1, 1976, shall require an application for an amendment to a certificate or a certificate, whichever is appropriate. “Significant alteration” shall include but shall not be limited to a change in the type of fuel used by the major electric generating facility.
3. Any person required to obtain a certificate or an amendment to a certificate shall construct, operate and maintain the facility according to the terms of the certificate and any amendments to the certificate. A certificate shall only be issued pursuant to this subchapter.
4. This subchapter shall not apply to an electric power generating plant, or combination of plants at a single site, with a total capacity of more than twenty-five but less than one hundred megawatts of electricity if the owner or operator prior to January 1, 1990, has met all of the following conditions:
a. Acquired a site for the facility.
b. Publicly announced the intention to construct a facility at that site.
c. Let contracts for major components of the facility.
[C77, 79, 81, §476A.2]
90 Acts, ch 1252, §42;
2001 Acts, 1st Ex, ch 4, §35, 36
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.3 - Application submitted — review.

476A.3 Application submitted — review.
An application for a certificate or an amendment to a certificate shall be submitted to the board on such forms as the board may prescribe. Copies of the application shall be forwarded to regulatory agencies. Regulatory agencies receiving a copy of the application shall conduct a preliminary review of the contents and shall evaluate the application for completeness and compliance with the regulatory agency’s permit and licensing requirements within a reasonable amount of time.
[C77, 79, 81, §476A.3]
Referred to in §476.53
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.4 - Hearing scheduled — notice.

476A.4 Hearing scheduled — notice.
1. The proceeding for the issuance of a certificate or an amendment to a certificate shall be treated in the same manner as a contested case pursuant to the provisions of chapter 17A. Upon acceptance of an application by the board, a public hearing shall be scheduled.
2. The board shall serve notice of the proceeding on the following:
a. Interested agencies, as determined by the board, and regulatory agencies.
b. County and city zoning authorities from the area in which the proposed site is located.
c. Owners of record of real property located within one thousand linear feet of the proposed site.
3. Notice of the proceeding in the form provided in section 17A.12, subsection 2, shall be published in a newspaper of general circulation in each county in which the proposed site is located once a week for two consecutive weeks with the second publication being at least twenty days prior to the date of the hearing. The board shall be responsible for publication and delivery of notices required by this section.
4. The board shall conduct the hearing, as described in subsection 1, in the county in which the construction of the greater portion of the facility is being proposed.
5. A proceeding for the issuance of a certificate under section 476A.5 may be consolidated with a contested case proceeding for determination of applicable ratemaking principles under section 476.53.
[C77, 79, 81, §476A.4]
2001 Acts, 1st Ex, ch 4, §13, 36
Referred to in §476A.5
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.5 - Proceeding — role of regulatory agencies and local authorities.

476A.5 Proceeding — role of regulatory agencies and local authorities.
1. The board shall conduct the contested case proceeding. Regulatory agencies which appear on record at the proceeding shall state whether the application meets their permit and licensing requirements. If the application does not meet such requirements, the regulatory agency shall recommend amendments to the application which outline actions necessary to bring the applicant in compliance with the regulatory agency’s permit and licensing requirements. The board shall not issue a certificate for a facility which does not meet the permit and licensing requirements of a regulatory agency.
2. If a regulatory agency which received notice pursuant to section 476A.4 fails to appear of record in the contested case proceeding, the board shall conclusively presume that the facility meets the regulatory agency’s permit and licensing requirements and the regulatory agency shall immediately issue any license or permit required for the construction, operation or maintenance of the facility.
3. City and county zoning authorities designated as parties to the proceeding may appear on record and may state whether the facility meets city, county and airport zoning requirements. The failure of a facility to meet zoning requirements established pursuant to chapters 329, 335 and 414 shall not preclude the board from issuing the certificate and to that extent the provisions of this subsection shall supersede the provisions of chapters 329, 335 and 414.
[C77, 79, 81, §476A.5]
Referred to in §476A.4, 476A.9
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.6 - Decision — criteria.

476A.6 Decision — criteria.
The board shall render a decision on the application in an expeditious manner. A certificate shall be issued to the applicant if the board finds all of the following:
1. The services and operations resulting from the construction of the facility are consistent with legislative intent as expressed in section 476.53 and the economic development policy of the state as expressed in Title I, subtitle 5, and will not be detrimental to the provision of adequate and reliable electric service.
2. The applicant is willing to construct, maintain, and operate the facility pursuant to the provisions of the certificate and this subchapter.
3. The construction, maintenance, and operation of the facility will be consistent with reasonable land use and environmental policies and consonant with reasonable utilization of air, land, and water resources, considering available technology and the economics of available alternatives.
[C77, 79, 81, §476A.6]
83 Acts, ch 127, §39; 90 Acts, ch 1252, §43 – 46;
2001 Acts, 1st Ex, ch 4, §14, 35, 36
Referred to in §476A.1
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.7 - Issuance of certificate — effect.

476A.7 Issuance of certificate — effect.
1. Issuance of a certificate by the board:
a. Authorizes construction of the facility on the site designated in the certificate according to the terms and conditions stated in the certificate and licenses and permits issued by regulatory agencies during the proceeding; and,
b. Gives the applicant the power of eminent domain to the extent and under such conditions as the board may approve, prescribe and find necessary for the public convenience, use and necessity, proceeding in the manner of works of internal improvement under chapter 6B. The burden of proving the necessity for the exercise of the power of eminent domain shall be on the person issued the certificate.
2. A certificate may be transferred, subject to the approval of the board, to a person who agrees to comply with the terms of the certificate including any amendments to the certificate. Certificates shall be transferable by operation of law to any receiver, trustee or similar assignee under a mortgage, deed of trust or similar instrument.
3. Pursuant to the provisions of section 476.53, a rate-regulated public utility shall have the option of withdrawing its application for issuance of a certificate at any time prior to the issuance of the certificate, or after the certificate has been issued.
[C77, 79, 81, §476A.7]
2001 Acts, 1st Ex, ch 4, §15, 36
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.8 - Further approvals prohibited — exception.

476A.8 Further approvals prohibited — exception.
Upon issuance of a certificate, notwithstanding any provision of law except statutory requirements relating to the protection of employees engaged in the construction of the facility, a regulatory agency, city or county shall not require any further approval, permit or license for the construction of the facility.
[C77, 79, 81, §476A.8]
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.9 - Advance site preparation.

476A.9 Advance site preparation.
Subsequent to the hearing held pursuant to section 476A.5 and in the event of extensive delay in the issuance of a certificate, the board may permit an applicant having an application docketed for hearing to begin work to prepare the site for construction of the facility. Any activities conducted pursuant to this section shall have no probative value in the board’s decision concerning the actual issuance of a certificate.
[C77, 79, 81, §476A.9]
Referred to in §476A.2
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.10 - Costs of proceeding.

476A.10 Costs of proceeding.
The applicant for a certificate, or an amendment to certificate, shall pay all the costs and expenses incurred by the division in reaching a decision on the application including the costs of examinations of the site, the hearing, publishing of notice, division staff salaries, the cost of consultants employed by the division, and other expenses reasonably attributable to the proceeding.
[C77, 79, 81, §476A.10]
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.11 - Single hearing — judicial review.

476A.11 Single hearing — judicial review.
Notwithstanding the provisions of chapter 17A:
1. Any proceeding or oral presentation held on an application for a certificate or an amendment to a certificate shall be held in lieu of any other proceeding or oral presentation required for a license or permit necessary for the construction, maintenance or operation of a facility.
2. The decision of the board shall be considered a single agency action. The agency action shall be subject to judicial review in the manner provided in chapter 17A.
3. Only parties to the proceeding before the board may seek judicial review of the final order of the board.
[C77, 79, 81, §476A.11]
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.12 - Rules.

476A.12 Rules.
The board shall adopt rules pursuant to chapter 17A necessary to implement the provisions of this subchapter including but not limited to the promulgation of facility siting criteria, the form for an application for a certificate and an amendment to a certificate, the description of information to be furnished by the applicant, the determination of what constitutes a significant alteration to a facility, and the establishment of minimum guidelines for public participation in the proceeding.
[C77, 79, 81, §476A.12]
2001 Acts, 1st Ex, ch 4, §35, 36
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.13 - Staff assistance — federal preemption.

476A.13 Staff assistance — federal preemption.
1. The board may request staff assistance from other federal, state and local agencies, pursuant to chapter 28D, to assist in discharging the responsibilities assigned to the board pursuant to this subchapter. The board may exercise the powers and responsibilities assigned to the board under this subchapter jointly with other governmental agencies pursuant to chapter 28E.
2. This subchapter shall not apply to any facility over which an agency of the federal government has exclusive jurisdiction. When concurrent jurisdiction exists with certain powers reserved to the state, the state shall exercise those powers with respect to facilities operating within this state to the full extent permitted by the Constitution and the laws of the United States.
[C77, 79, 81, §476A.13]
2001 Acts, 1st Ex, ch 4, §35, 36
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.14 - Penalties.

476A.14 Penalties.
1. Any person who commences to construct a facility as provided in this subchapter without having first obtained a certificate, or who constructs, operates, or maintains any facility other than in compliance with a certificate issued by the board or a certificate amended pursuant to this subchapter, or who causes any of these acts to occur, shall be liable for a civil penalty of not more than ten thousand dollars for each violation or for each day of continuing violation. Civil penalties collected pursuant to this subsection shall be forwarded by the clerk of court to the treasurer of state for deposit in the department of commerce revolving fund created in section 546.12.
2. The district court shall have exclusive jurisdiction to grant restraining orders and temporary or permanent injunctive relief as may be necessary to obtain compliance with this subchapter.
3. Persons convicted of violating any provision of this subchapter shall be guilty of a simple misdemeanor.
[C77, 79, 81, §476A.14]
2001 Acts, 1st Ex, ch 4, §35, 36; 2009 Acts, ch 181, §52
Referred to in §602.8102(67)
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.15 - Waiver.

476A.15 Waiver.
The board, if it determines that the public interest would not be adversely affected, may waive any of the requirements of this subchapter.
83 Acts, ch 127, §40; 90 Acts, ch 1252, §47;
2001 Acts, 1st Ex, ch 4, §16, 35, 36
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476A - ELECTRIC POWER GENERATION AND TRANSMISSION › Section 476A.31 - Public bonds or obligations as suitable investments for governmental units, financial institutions, and fiduciaries.

476A.31 Public bonds or obligations as suitable investments for governmental units, financial institutions, and fiduciaries. Transferred to §390.20;
2010 Acts, ch 1018, §18
.
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT › Section 476B.1 - Definitions.

476B.1 Definitions.
For purposes of this chapter, unless the context otherwise requires:
1. “Board” means the utilities board within the utilities division of the department of commerce.
2. “Department” means the department of revenue.
3. “Qualified electricity” means electricity produced from wind at a qualified facility.
4. “Qualified facility” means an electrical production facility that meets all of the following:
a. Produces electricity from wind.
b. Is located in Iowa.
c. Was originally placed in service on or after July 1, 2005, but before July 1, 2012.
d. (1) For applications filed on or after March 1, 2008, consists of one or more wind turbines connected to a common gathering line which have a combined nameplate capacity of no less than two megawatts and no more than thirty megawatts.
(2) For applications filed on or after July 1, 2009, by a private college or university, community college, institution under the control of the state board of regents, public or accredited nonpublic elementary and secondary school, or public hospital, for the applicant’s own use of qualified electricity, consists of wind turbines with a combined nameplate capacity of three-fourths of a megawatt or greater. For the purposes of this subparagraph, “public hospital” means a hospital licensed pursuant to chapter 135B and governed pursuant to chapter 145A, 226, 347, 347A, or 392.
2004 Acts, ch 1175, §409, 418; 2005 Acts, ch 179, §163; 2006 Acts, ch 1135, §1, 12; 2008 Acts, ch 1128, §4, 5, 15; 2009 Acts, ch 80, §1, 9; 2013 Acts, ch 138, §126, 127
Referred to in §476B.6A
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT › Section 476B.2 - General rule.

476B.2 General rule.
The owner of a qualified facility shall, for each kilowatt-hour of qualified electricity that the owner sells or uses for on-site consumption during the ten-year period beginning on the date the qualified facility was originally placed in service, be allowed a wind energy production tax credit to the extent provided in this chapter against the tax imposed in chapter 422, subchapters II, III, and V, and chapter 432, and may claim a refund of tax imposed by chapter 423 or 437A for any tax year within the time period set forth in section 423.47 or 437A.14.
2004 Acts, ch 1175, §410, 418; 2008 Acts, ch 1128, §6, 15; 2020 Acts, ch 1062, §94
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 476B - WIND ENERGY PRODUCTION TAX CREDIT › Section 476B.3 - Credit amount.

476B.3 Credit amount.
The wind energy production tax credit allowed under this chapter equals the product of one cent multiplied by the number of kilowatt-hours of qualified electricity sold or used for on-site consumption by the owner during the taxable year.
2004 Acts, ch 1175, §411, 418; 2005 Acts, ch 179, §164; 2008 Acts, ch 1128, §7, 15
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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]
2023 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
2023 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]
2023 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]
2023 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
2023 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
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS › Section 477.11 - Facilities to local exchange.

477.11 Facilities to local exchange.
Long distance companies shall furnish equal facilities to any local exchange within the state desiring same, and to that end shall immediately make, or at the option of the long distance company, shall immediately permit to be made under its direction and at reasonably accessible places to be designated by such long distance company, the necessary connections between said local exchange and said long distance company telephone system to effect the furnishing of equal facilities to such local exchange.
[C35, §8308-f2; C39, §8308.2; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.11; C77, 79, 81, §477.11]
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS › Section 477.12 - Transmission of messages.

477.12 Transmission of messages.
After such connection has been made said long distance company shall transmit communications and messages to, from and through all local exchanges connected with its system when requested, with fidelity and equality and without discrimination or unreasonable delay.
[C35, §8308-f3; C39, §8308.3; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.12; C77, 79, 81, §477.12]
2023 Iowa Code › Title XI - NATURAL RESOURCES › Chapter 477 - TELEGRAPH AND TELEPHONES — CABLE SYSTEMS › Section 477.13 - Facilities to long distance companies.

477.13 Facilities to long distance companies.
A connected local exchange company shall accept and furnish telephonic connection for all messages offered over the lines or through the system of any long distance company without discrimination or unreasonable delay, and with equality.
[C35, §8308-f4; C39, §8308.4; C46, 50, 54, 58, 62, 66, 71, 73, 75, §488.13; C77, 79, 81, §477.13]