FrankGoortani/open-us-law huggingface dataset:
Iowa Code § 453A.39 — IA Code / Title X / Chapter 453A / Section 453A.39
Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples restrictions administration.
Status: in_force

(1) A manufacturer, distributor, wholesaler, retailer, or distributing agent, or agent thereof, shall not give away cigarettes or tobacco products at any time in connection with the manufacturer’s, distributor’s, wholesaler’s, retailer’s, or distributing agent’s business or for promotion of the business or product, except as provided in subsection 2.

(2) (a) All cigarette samples shall be shipped only to a distributor that has a permit to stamp cigarettes or little cigars with Iowa tax. All cigarette samples must have a cigarette stamp. The manufacturer shipping samples under this section shall send an affidavit to the director stating the shipment information, including the date shipped, quantity, and to whom the samples were shipped. The distributor receiving the shipment shall send an affidavit to the director stating the shipment information, including the date shipped, quantity, and from whom the samples were shipped. These affidavits shall be duly notarized and submitted to the director at the time of shipment and receipt of the samples. The distributor shall pay the tax on samples by separate remittance along with the affidavit. The affidavit and remittance required under this paragraph shall be submitted to the department electronically.

(2) (b) A manufacturer, distributor, wholesaler, retailer, or distributing agent or agent thereof shall not give away any tobacco, tobacco products, alternative nicotine products, vapor products, or cigarettes to any person under twenty-one years of age, or within five hundred feet of any playground, school, high school, or other facility when such facility is being used primarily by persons under age twenty-one for recreational, educational, or other purposes.

(2) (c) Proof of age shall be required if a reasonable person could conclude on the basis of outward appearance that a prospective recipient of a sample may be under twenty-one years of age.

2004 Acts, ch 1073, §44; 2014 Acts, ch 1109, §10; 2020 Acts, ch 1106, §6, 8; 2025 Acts, ch 132, §21
Iowa Code § 12I.1 — IA Code / Title I / Chapter 12I / Section 12I.1
Purpose and definitions.
Status: in_force

(1) The general assembly finds that the general welfare and well-being of the state are directly related to the health, maintenance, independence, and quality of life of its disabled residents, and that a vital and valid public purpose is served by the creation and implementation of programs that encourage and make possible savings to secure funding for disability-related expenses on behalf of individuals with disabilities that will supplement, but not supplant, other benefits provided by various federal, state, and private sources. The creation of the means of encouragement for citizens to invest in such a program represents the carrying out of a vital and valid public purpose. In order to make available to the citizens of the state an opportunity to fund future disability-related expenses of individuals, it is necessary that a public trust be established in which moneys may be invested for payment of future disability-related expenses of an individual.

(2) As used in this chapter, unless the context otherwise requires:

(2) (a) “Account balance limit” means the maximum allowable aggregate balance of an account established for a designated beneficiary. Account earnings, if any, are included in the account balance limit.

(2) (b) “Account owner” means an individual who is the designated beneficiary under a participation agreement under this chapter for the payment of qualified disability expenses on behalf of the designated beneficiary.

(2) (c) “Contracting state” means the same as defined in section 529A of the Internal Revenue Code.

(2) (d) “Designated beneficiary” means an individual who is a resident of this state or a resident of a contracting state and who meets the definition of “eligible individual” in section 529A of the Internal Revenue Code.

(2) (e) “Internal Revenue Code” means the Internal Revenue Code of 1986, as amended, and regulations promulgated thereunder.

(2) (f) “Iowa ABLE savings plan trust” or “trust” means the trust created under section 12I.2.

(2) (g) “Participation agreement” means an agreement establishing an account with the trust.

(2) (h) “Qualified ABLE program” means the same as defined in section 529A of the Internal Revenue Code.

(2) (i) “Qualified disability expenses” means the same as defined in section 529A of the Internal Revenue Code.

(2) (j) “Resident” shall be defined by rules adopted by the treasurer of state. The rules shall determine residency in such manner as may be required or permitted under section 529A of the Internal Revenue Code, or, in the absence of any guidance under federal law, as the treasurer of state deems advisable for the purpose of satisfying the requirements of section 529A of the Internal Revenue Code.

2015 Acts, ch 137, §76, 162, 163; 2021 Acts, ch 136, §1
Iowa Code § 358.30 — IA Code / Title IX / Chapter 358 / Section 358.30
Annexation of land by a city compensation.
Status: in_force

A sanitary district shall be fairly compensated for losses resulting from annexation by a city. The governing body of a city or city utility and the board of trustees of the sanitary district may agree to terms which provide that the facilities owned by the sanitary district and located within the city shall be retained by the sanitary district for the purpose of sanitary service to customers outside the city. If an agreement is not reached within ninety days, the issues may be submitted to arbitration. If submitted, an arbitrator shall be selected by a committee which includes one member of the governing body of the city or its designee, one member of the sanitary district’s board of trustees or its designee, and a disinterested party selected by the other two members of the committee. A list of qualified arbitrators may be obtained from the American arbitration association or another recognized arbitration organization or association.

93 Acts, ch 57, §2; 2020 Acts, ch 1063, §194
Iowa Code § 540A.102 — IA Code / Title XIII / Chapter 540A / Section 540A.102
Definitions.
Status: in_force

For purposes of this chapter, unless the context otherwise requires:

(1) “Charitable purpose” means the relief of poverty, the advancement of education or religion, the promotion of health, the promotion of a governmental purpose, or any other purpose the achievement of which is beneficial to the community.

(2) “Endowment fund” means an institutional fund or any part of an institutional fund, not wholly expendable by the institution on a current basis under the terms of the applicable gift instrument. “Endowment fund” does not include assets that an institution designates as an endowment fund for its own use.

(3) “Gift instrument” means a record or records, including an institutional solicitation, under which property is granted to, transferred to, or held by an institution as an institutional fund.

(4) “Institution” means any of the following:

(4) (a) A person, other than an individual, organized and operated exclusively for charitable purposes.

(4) (b) A government or governmental subdivision, agency, or instrumentality, to the extent that it holds funds exclusively for a charitable purpose.

(4) (c) A trust that had both charitable and noncharitable interests, after all noncharitable interests have terminated.

(5) “Institutional fund” means a fund held by an institution exclusively for charitable purposes. “Institutional fund” does not include any of the following:

(5) (a) Program-related assets.

(5) (b) A fund held for an institution by a trustee that is not an institution.

(5) (c) A fund in which a beneficiary that is not an institution has an interest, other than an interest that could arise upon violation or failure of the purposes of the fund.

(6) “Person” means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.

(7) “Program-related asset” means an asset held by an institution primarily to accomplish a charitable purpose of the institution and not primarily for investment.

(8) “Record” means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.

2008 Acts, ch 1066, §2, 11
Iowa Code § 8.57F — IA Code / Title I / Chapter 8 / Section 8.57F
State bond repayment fund.
Status: in_force

(1) (a) The state bond repayment fund is created. The fund shall be separate from the general fund of the state and the balance in the fund shall not be considered part of the balance of the general fund of the state. The moneys credited to the fund are not subject to section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered except as provided in this section.

(1) (b) Moneys in the fund shall only be used for the defeasance or redemption of outstanding obligations issued by the state or an authority of the state that have debt service paid by a dedicated revenue source and for payment of costs relating to the defeasance or redemption.

(1) (c) Moneys in the fund may be used for cash flow purposes during a fiscal year provided that any moneys so allocated are returned to the fund by the end of that fiscal year.

(2) The moneys credited to the fund for the fiscal year beginning July 1, 2013, are appropriated to the treasurer of state to defease or redeem the following bonds and to pay the costs relating to the defeasance or redemption, to the extent the bonds can be defeased or redeemed and costs paid within the amount appropriated. The bonds shall be defeased or redeemed in the following order of priority:

(2) (a) In conjunction with the Iowa finance authority, the prison infrastructure revenue bonds issued pursuant to section 16.177.

(2) (b) The Iowa jobs program bonds issued pursuant to section 12.87, subsection 1, paragraph “b”, subparagraph (3), on which the interest is subject to federal income tax.

(2) (c) The school infrastructure program bonds issued pursuant to sections 12.81 through 12.86.

(3) Any bonds listed in subsection 2 that are not defeased or redeemed in accordance with this section shall continue to be payable from their original payment source.

2013 Acts, ch 143, §2, 4; 2019 Acts, ch 46, §1; 2024 Acts, ch 1185, §38
Iowa Code § 15.311 — IA Code / Title I / Chapter 15 / Section 15.311
Title.
Status: in_force

This part shall be known as the “Iowa Strategic Infrastructure” program.

92 Acts, ch 1244, §16; 2014 Acts, ch 1124, §14, 25
Iowa Code § 252.33 — IA Code / Title VI / Chapter 252 / Section 252.33
Application for assistance.
Status: in_force

A person may make application for assistance to a member of the board of supervisors, or to the general assistance director of the county where the person is. If application is made to the general assistance director and that officer is satisfied that the applicant is in a state of want which requires assistance at the public expense, the general assistance director may afford temporary assistance, subject to the approval of the board of supervisors, as the necessities of the person require and shall immediately report the case to the board of supervisors, who may continue or deny assistance, as they find cause.

[C51, §820; R60, §1388; C73, §1365; C97, §2234; S13, §2234; C24, 27, 31, 35, §5328; C39, §3828.105; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §252.33]92 Acts, ch 1212, §182023 Acts, ch 19, §836
Iowa Code § 152C.7A — IA Code / Title IV / Chapter 152C / Section 152C.7A
Temporary exemptions.
Status: repealed

Repealed by 2022 Acts, ch 1021, §186.
Iowa Code § 468.169 — IA Code / Title XI / Chapter 468 / Section 468.169
Watchpersons.
Status: in_force

When a levee has been established and constructed in any county, the board shall be empowered to employ one or more watchpersons, and fix their compensation, whose duty it shall be to watch such levee and make repairs thereon in case of emergency. Such employee shall file with the auditor an itemized, verified account for services rendered, and cost and expense incurred in watching or repairing such levee, and the same shall be audited and allowed by the board as other claims and paid by the county from funds belonging to such district.

[S13, §1989-a40; C24, 27, 31, 35, 39, §7593; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.181]89 Acts, ch 126, §2CS89, §468.169
Iowa Code § 123.178 — IA Code / Title IV / Chapter 123 / Section 123.178
Authority under class “B” wine permit.
Status: repealed

Repealed by 2022 Acts, ch 1099, §5, 6.
Iowa Code § 85.32 — IA Code / Title III / Chapter 85 / Section 85.32
When compensation begins.
Status: in_force

(1) Except as to injuries resulting in permanent partial disability, compensation shall begin on the fourth day of disability after the injury.

(2) If the period of incapacity extends beyond the fourteenth day following the date of injury, then the compensation due during the third week shall be increased by adding thereto an amount equal to three days of compensation.

[S13, §2477-m9; C24, 27, 31, 35, 39, §1393; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §85.32]2018 Acts, ch 1041, §127
Iowa Code § 123.1 — IA Code / Title IV / Chapter 123 / Section 123.1
Public policy declared.
Status: in_force

This chapter shall be cited as the “Iowa Alcoholic Beverage Control Act”, and shall be deemed an exercise of the police power of the state, for the protection of the welfare, health, peace, morals, and safety of the people of the state, and all its provisions shall be liberally construed for the accomplishment of that purpose. It is declared to be public policy that the traffic in alcoholic liquors is so affected with a public interest that it should be regulated to the extent of prohibiting all traffic in them, except as provided in this chapter.

[C35, §1921-f1; C39, §1921.001; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §123.1]85 Acts, ch 32, §3; 86 Acts, ch 1122, §1
Iowa Code § 541.143 — IA Code / Title XIII / Chapter 541 / Section 541.143
Section 541.143
Status: repealed

Repealed by 65 Acts, ch 413, §10102.
Iowa Code § 97A.9 — IA Code / Title III / Chapter 97A / Section 97A.9
Military service exceptions.
Status: in_force

A member who is absent from duty as a peace officer while serving in the armed services of the United States or its allies and is discharged or separated from service in the armed forces under honorable conditions shall have the period of absence while serving in the armed services on other than a voluntary basis and one period of absence, not in excess of four years, while serving in the armed forces on a voluntary basis, included as part of the member’s period of service in the department. The member is not required to continue the contributions required of the member under section 97A.8, during the period of military service, if the member, within one year after the member has been discharged or separated under honorable conditions from military service returns, and resumes the member’s duties in the department, and if the member is declared physically capable to resume those duties upon examination by the medical board.

[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §97A.9]88 Acts, ch 1242, §7
Iowa Code § 384.53 — IA Code / Title IX / Chapter 384 / Section 384.53
Procedures to let contract.
Status: in_force

Contract letting procedures shall be as provided in chapter 26. The council may award any number of contracts for construction of any public improvement.

[C97, §791, 812; S13, §840-a; C24, 27, 31, 35, 39, §6001; C46, 50, 54, 58, 62, 66, 71, 73, §391.28; C75, 77, 79, 81, §384.53]2007 Acts, ch 144, §18
Iowa Code § 468.36 — IA Code / Title XI / Chapter 468 / Section 468.36
Performance bond return of deposit.
Status: in_force

A successful bidder is required to execute a bond with sureties approved by the auditor in favor of the county for the use and benefit of the levee or drainage district and all persons entitled to liens for labor or material in an amount not less than seventy-five percent of the contract price of the work to be done, conditioned for the timely, efficient, and complete performance of the contract, and the payment, as they become due, of all just claims for labor performed and material used in carrying out the contract. When a contract is executed and bond approved by the board, the cash, certified check, or certified share draft deposited with the bid shall be returned to the bidder.

2015 Acts, ch 51, §7
Iowa Code § 294.9 — IA Code / Title VII / Chapter 294 / Section 294.9
Fund.
Status: in_force

The fund for such retirement system shall be created from the following sources:

(1) From the proceeds of an assessment of teachers in the school district not exceeding one percent of their salaries in a given school year, or such greater percentage as the board of directors of such school district may authorize and a majority of such teachers shall, at the time of such authorization by the board, agree to pay.

(2) From the proceeds of an annual tax levy.

(3) From the interest on any permanent fund which may be created by gift, bequest, or otherwise.

[C24, 27, 31, 35, 39, §4346; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §294.9]
Iowa Code § 445.37 — IA Code / Title X / Chapter 445 / Section 445.37
When delinquent.
Status: in_force

(1) (a) If the semiannual installment of any tax has not been paid before October 1 succeeding the levy, that amount becomes delinquent from October 1 after due. However, in those instances when the last day of September is a Saturday or Sunday, that amount becomes delinquent on the second business day of October. If the second installment is not paid before April 1 succeeding its maturity, it becomes delinquent from April 1 after due. However, in those instances when the last day of March is a Saturday or Sunday, that amount becomes delinquent on the second business day of April. This paragraph applies to all taxes as defined in section 445.1, subsection 8.

(1) (b) Notwithstanding paragraph “a”, if there is a delay in the delivery of the tax list referred to in chapter 443 to the county treasurer, the amount of ad valorem taxes and manufactured or mobile home taxes due shall become delinquent thirty days after the date of delivery or on the delinquent date of the first installment, whichever date occurs later. The delay shall not affect the due dates for special assessments and rates or charges. The delinquent date for special assessments and rates or charges is the same as the first installment delinquent date for ad valorem taxes, including any extension, in absence of a statute to the contrary.

(2) (a) To avoid interest on delinquent taxes, a payment must be received by the treasurer on or before the last business day of the month preceding the delinquent date, or mailed with appropriate postage and applicable fees paid, and a United States postal service postmark affixed to the payment envelope, with the postmark bearing a date preceding the delinquent date. Items returned to the sender by the United States postal service for insufficient postage or applicable fees shall be assessed interest, unless the appropriate postage and fees are paid and the items are postmarked again before the delinquent date. However, if the last calendar day of a month falls on a Saturday, Sunday, or a holiday, that amount becomes delinquent on the second business day of the following month.

(2) (b) To avoid interest on current or delinquent taxes, for payments made through a county treasurer’s authorized internet site only, if the last day of the month falls on a Saturday, Sunday, or a holiday, the electronic payment must be entered by midnight on the first business day of the next month. All other electronic payments must be entered by midnight on the last day of the month preceding the delinquent date.

[C97, §1403; C24, 27, 31, 35, 39, §7211; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §445.37]91 Acts, ch 191, §45; 92 Acts, ch 1016, §23; 95 Acts, ch 57, §15; 97 Acts, ch 121, §17; 2001 Acts, ch 45, §7; 2001 Acts, ch 153, §15; 2001 Acts, ch 176, §80; 2002 Acts, ch 1043, §6; 2004 Acts, ch 1092, §7; 2013 Acts, ch 90, §257; 2014 Acts, ch 1026, §94; 2015 Acts, ch 30, §123; 2017 Acts, ch 92, §3
Iowa Code § 88.18 — IA Code / Title III / Chapter 88 / Section 88.18
Statistics.
Status: in_force

In order to further the purposes of this chapter, the commissioner shall develop and maintain an effective program of collection, compilation, and analysis of occupational safety and health statistics. Such program may cover all employments whether or not subject to any other provisions of this chapter. The commissioner shall compile accurate statistics on work injuries and illnesses which shall include all disabling, serious, or significant injuries and illnesses, whether or not involving loss of time from work, other than minor injuries requiring only first aid treatment and which do not involve medical treatment, loss of consciousness, restriction of work or motion, or transfer to another job.

[C73, 75, 77, 79, 81, §88.18]
Iowa Code § 15.478 — IA Code / Title I / Chapter 15 / Section 15.478
Definitions.
Status: repealed

Repealed by 2025 Acts, ch 147, §37.
Iowa Code § 91C.5 — IA Code / Title III / Chapter 91C / Section 91C.5
Public registration number records revocation.
Status: in_force

(1) The director shall issue to each registered contractor an identifying public registration number and shall compile records showing the names and public registration numbers of all contractors registered in the state. These records and the complete registration information provided by each contractor are public records and the director shall take steps as necessary to facilitate access to the information by governmental agencies and the general public.

(2) The director shall revoke a registration number when the contractor fails to maintain compliance with the conditions necessary to obtain a registration. The director shall provide a fact-finding interview to assure that the contractor is not in compliance before revoking any registration. Hearings on revocation of registrations shall be held in accordance with section 91C.8.

88 Acts, ch 1162, §6; 90 Acts, ch 1136, §132023 Acts, ch 19, §1838