FrankGoortani/open-us-law huggingface dataset:
Iowa Code § 450.96 — IA Code / Title X / Chapter 450 / Section 450.96
Contingent estates.
Status: in_force

Estates in expectancy which are contingent or defeasible and in which proceedings for the determination of the tax have not been taken or where the taxation has been held in abeyance, shall be valued at their full, undiminished value when the persons entitled to the estates come into the beneficial enjoyment or possession of the estates, without diminution for or on account of any valuation previously made. When an estate, devise, or legacy can be divested by the act or omission of the legatee or devisee, it shall be taxed as if there were no possibility of the divesting. When a devise, bequest, or transfer is one in part contingent, and in part vested so that the beneficiary will come into possession and enjoyment of a portion of the inheritance on or before the happening of the event upon which the possible defeating contingency is based, a tax shall be imposed and collected upon the bequest or transfer as upon a vested interest, at the highest rate possible under this chapter if no contingency existed; provided that if the contingency reduces the value of the estate or interest taxed, and the amount of tax paid is in excess of the tax for which the bequest or transfer is liable upon the removal of the contingency, the excess shall be refunded as provided in sections 450.94 and 450.95 in other cases.

[S13, §1481-a44; C24, 27, 31, 35, 39, §7397; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.96]83 Acts, ch 177, §35, 38
Iowa Code § 546.13 — IA Code / Title XIII / Chapter 546 / Section 546.13
Confidential records and data.
Status: in_force

(1) Notwithstanding sections 8E.104 and 8E.209, the department of insurance and financial services shall not share or provide to the department of management any trade secrets, information regulated by third parties, or information deemed confidential by law or contractual commitment.

(2) The department of management shall not be the lawful custodian of any department of insurance and financial services records or data for purposes of chapter 22. Information provided to the department of management pursuant to sections 8E.104 and 8E.209 shall remain confidential information of the department of insurance and financial services, and any statistical information derived from such information shall only be disseminated by the department of management in anonymized and aggregate form.

2024 Acts, ch 1185, §80
Iowa Code § 359.17 — IA Code / Title IX / Chapter 359 / Section 359.17
Trustees — duties — meetings.
Status: in_force

(1) The board of township trustees in each township shall consist of three registered voters of the township. However, in townships with a taxable valuation for property tax purposes of two hundred fifty million dollars or more, the board of township trustees shall consist of five registered voters of the township. The trustees shall act as fence viewers as provided in chapter 359A and shall perform other duties assigned them by law. The board of trustees shall meet not less than two times a year. At least one of the meetings shall be scheduled to meet the requirements of section 359.49.

(2) A board of township trustees shall give prior notice of a meeting to discuss, deliberate, or act upon a matter relating to the budget or a tax levy of the township or relating to the trustees’ duty to provide fire protection service and, if provided, emergency medical service, pursuant to section 359.42. The trustees shall give notice of such meeting at least twenty-four hours preceding the commencement of the meeting. The notice shall state the time, date, and place of the meeting and the proposed agenda. The notice shall be provided to the county auditor who shall post the notice in an area of the courthouse where notices to the public are commonly posted.

[C51, §221, 224; R60, §443, 446; C73, §389, 393, 969; C97, §574, 1074, 1538; S13, §1074, 1528; C24, 27, 31, 35, 39, §5543; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §359.17]2000 Acts, ch 1113, §1, 3, 4; 2000 Acts, ch 1117, §22; 2001 Acts, ch 56, §30; 2002 Acts, ch 1134, §102, 115; 2007 Acts, ch 139, §1; 2009 Acts, ch 132, §4; 2018 Acts, ch 1081, §1
Iowa Code § 453A.26 — IA Code / Title X / Chapter 453A / Section 453A.26
Liens and actions.
Status: in_force

All of the provisions for the lien of the tax, its collection, and all actions as provided in the uniform sales and use tax administration Act, chapter 423, shall apply to the tax imposed by this chapter, except that where the sales tax and the cigarette tax may become conflicting liens, they shall be of equal priority.

[C24, 27, 31, 35, §1565; C39, §1556.21; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.26]C93, §453A.262005 Acts, ch 3, §74
Iowa Code § 579A.4 — IA Code / Title XIV / Chapter 579A / Section 579A.4
Waivers unenforceable.
Status: in_force

A waiver of a right created by this chapter, including but not limited to a waiver of the right to file a financing statement pursuant to this chapter, is void and unenforceable. This section does not affect other provisions of a contract, including a production contract or a related document, policy, or agreement which can be given effect without the voided provision.

99 Acts, ch 169, §12, 22, 24; 2001 Acts, ch 25, §4
Iowa Code § 73.18 — IA Code / Title II / Chapter 73 / Section 73.18
Notice of solicitation for bids — identification of targeted small businesses.
Status: in_force

The director of each agency or department, the administrator of each area education agency, the president of each community college, and the superintendent of each school district releasing a solicitation for bids or request for proposal under the targeted small business procurement goal program shall consult a directory of certified targeted small businesses produced by the economic development authority that lists all certified targeted small businesses by category of goods or services provided prior to or upon release of the solicitation and shall send a copy of the request for proposal or solicitation to any appropriate targeted small business listed in the directory. The economic development authority may charge the department, agency, area education agency, community college, or school district a reasonable fee to cover the cost of producing, distributing, and updating the directory.

86 Acts, ch 1245, §834; 88 Acts, ch 1273, §12; 90 Acts, ch 1156, §8; 91 Acts, ch 267, §224; 92 Acts, ch 1244, §36; 2011 Acts, ch 118, §85, 89
Iowa Code § 144.53 — IA Code / Title IV / Chapter 144 / Section 144.53
Other acts simple misdemeanors.
Status: in_force

Any person committing any of the following acts is guilty of a simple misdemeanor:

(1) Knowingly transports or accepts for transportation, interment, or other disposition a dead body without an accompanying permit as provided in this chapter.

(2) Refuses to provide information required by this chapter.

(3) Willfully violates any of the provisions of this chapter or refuses to perform any of the duties imposed upon the person by this chapter.

[C24, 27, 31, 35, 39, §2350, 2436; C46, 50, 54, 58, 62, 66, §141.34, 144.53; C71, 73, 75, 77, 79, 81, §144.53]
Iowa Code § 462A.30 — IA Code / Title XI / Chapter 462A / Section 462A.30
Aircraft restriction.
Status: in_force

It is unlawful for any aircraft to make use of the inland lakes of the state, except in the transportation of persons or property between points separated by a distance of thirty miles or more. However, this section does not prohibit the use of such waters by any aircraft in danger or distress or the use of such waters by the operators of private aircraft, not operated for hire. In addition, the commission may, on the recommendation of the state department of transportation, designate certain areas on inland lakes of the state where seaplane flight instruction may be conducted under such conditions as may be adopted by the commission and the state department of transportation.

[C39, §1703.15; C46, 50, 54, 58, §106.15; C62, 66, 71, 73, 75, 77, 79, 81, §106.30]C93, §462A.30
Iowa Code § 427A.14 — IA Code / Title X / Chapter 427A / Section 427A.14
Computing debt limitations.
Status: repealed

Repealed by 99 Acts, ch 152, §39, 40.
Iowa Code § 8A.711 — IA Code / Title I / Chapter 8A / Section 8A.711
Gifts.
Status: in_force

(1) The department may accept gifts and bequests which shall be used in accordance with the desires of the donor if expressed. Funds contained in an endowment fund for either the department of history and archives or the state historical society existing on July 1, 1974, remain an endowment of the department. Gifts shall be accepted only on behalf of the department, and gifts to a part, branch, or section of the department are presumed to be gifts to the department.

(2) If publication of a book is financed by the endowment fund, this subchapter does not prevent the return of moneys from sales of the book to the endowment fund.

[C24, 27, 31, 35, §4526, 4527; C39, §4541.07, 4541.08; C46, 50, 54, 58, 62, §303.7, 303.8; C66, 71, 73, §303.7, 303.8, 304.13; C75, 77, 79, 81, §303.11; 82 Acts, ch 1238, §9]86 Acts, ch 1244, §37; 89 Acts, ch 78, §6; 2019 Acts, ch 24, §104; 2023 Acts, ch 19, §1410, 1424C2024, §8A.711
Iowa Code § 10A.320 — IA Code / Title I / Chapter 10A / Section 10A.320
Reporting of proceedings.
Status: in_force

(1) The workers’ compensation commissioner, or a deputy commissioner, may appoint or may direct a party to furnish at the party’s initial expense a certified shorthand reporter to be present and report, or to furnish mechanical means to record, and if necessary, transcribe proceedings of any contested case under this subchapter and chapters 85 and 85A and fix the reasonable amount of compensation for such service. The charges shall be taxed as costs and the party initially paying the expense of the presence or transcription shall be reimbursed. The reporter shall faithfully and accurately report the proceedings.

(2) Notwithstanding the requirements of section 17A.12, subsection 7, a certified shorthand reporter, appointed by the presiding officer in a contested case proceeding or by the workers’ compensation commissioner in an appeal proceeding, may maintain and thus have the responsibility for the recording or stenographic notes for the period required by section 17A.12, subsection 7.

[C24, 27, 31, 35, 39, §1442; C46, 50, 54, 58, 62, 66, 71, 73, §86.19; C75, 77, §86.19, 86.28; C79, 81, §86.19]98 Acts, ch 1061, §112023 Acts, ch 19, §1470, 1477C2024, §10A.320
Iowa Code § 80B.19 — IA Code / Title III / Chapter 80B / Section 80B.19
Academy internal training clearing fund.
Status: in_force

(1) Activities of the academy shall be accounted for within the general fund of the state, except the academy may establish and maintain an internal training clearing fund, in accordance with generally accepted accounting principles, for activities of the academy which are primarily from billings to governmental entities for services rendered by the academy.

(2) Internal training funds in the internal training clearing fund shall be administered by the academy and shall consist of moneys collected by the academy from billings issued in accordance with this chapter, and any other moneys obtained or accepted by the academy, including but not limited to gifts, loans, donations, grants, and contributions, which are obtained or designated to support the activities of the academy.

(3) The proceeds of an internal training clearing fund established pursuant to this section shall be used by the academy and expended through the appropriated account of the academy for the operations of the academy consistent with this chapter. However, this usage requirement shall not limit or restrict the academy from using proceeds from gifts, loans, donations, grants, and contributions in conformance with any conditions, directions, limitations, or instructions attached or related thereto.

(4) Section 8.33 does not apply to any moneys in the internal training clearing fund established pursuant to this section. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund.

2017 Acts, ch 167, §22; 2017 Acts, ch 170, §33; 2024 Acts, ch 1185, §119
Iowa Code § 249F.7 — IA Code / Title VI / Chapter 249F / Section 249F.7
Administration.
Status: in_force

As provided in this chapter, the establishment of a debt for medical assistance due to transfer of assets shall be administered by the department. All administrative discretion in the administration of this chapter shall be exercised by the department, and any state administrative rules implementing or interpreting this chapter shall be adopted by the department.

93 Acts, ch 106, §72023 Acts, ch 19, §819
Iowa Code § 275.23 — IA Code / Title VII / Chapter 275 / Section 275.23
Frequency of change.
Status: in_force

A school district which is enlarged, reorganized, or changes its boundaries under sections 275.12 through 275.18, 275.20, and 275.22, shall not file a petition under section 275.12 for the purpose of reducing the area served or changing the boundaries to exclude areas encompassed by the enlargement, reorganization, or boundary changes for a period of five years following the effective date of the enlargement, reorganization, or boundary change unless the action is approved by the director of the department of education.

[C77, 79, 81, §275.23]86 Acts, ch 1245, §1463; 2021 Acts, ch 80, §146
Iowa Code § 490.102 — IA Code / Title XII / Chapter 490 / Section 490.102
Reservation of power to amend or repeal.
Status: in_force

The general assembly has the power to amend or repeal all or part of this chapter at any time and all domestic and foreign corporations subject to this chapter are governed by an amendment or repeal.

89 Acts, ch 288, §2
Iowa Code § 452A.64 — IA Code / Title X / Chapter 452A / Section 452A.64
Failure to file return incorrect return.
Status: in_force

If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the appropriate state agency shall determine the amount of tax due. The determination shall be made from all information that the appropriate state agency may be able to obtain and, if necessary, the agency may estimate the tax on the basis of external indices. The appropriate state agency shall give notice of the determination to the person liable for the tax. The determination shall fix the tax unless the person against whom it is assessed shall, within sixty days after the giving of notice of the determination, apply to the director of the appropriate state agency for a hearing or unless the taxpayer contests the determination by paying the tax, interest, and penalty and timely filing a claim for refund. At the hearing, evidence may be offered to support the determination or to prove that it is incorrect. After the hearing, the director shall give notice of the decision to the person liable for the tax. The findings of the appropriate state agency as to the amount of fuel taxes, penalties, and interest due from any person shall be presumed to be the correct amount and in any litigation which may follow, the certificate of the agency shall be admitted in evidence, shall constitute a prima facie case and shall impose upon the other party the burden of showing any error in the findings and the extent thereof or that the finding was contrary to law.

[C35, §5093-f11, -f12; C39, §5093.11, 5093.12; C46, 50, 54, §324.19, 324.20, 324.21; C58, 62, 66, §324.63; C71, 73, 75, 77, 79, 81, §324.64; 81 Acts, ch 131, §2]C93, §452A.6494 Acts, ch 1133, §12, 16; 2014 Acts, ch 1128, §5
Iowa Code § 633.544 — IA Code / Title XV / Chapter 633 / Section 633.544
Notice to persons interested.
Status: in_force

The personal representative must give such notice of the death of the deceased, and of the amount and kind of property left by the decedent within the state, as, in the opinion of the court appointing the personal representative shall be best calculated to notify those interested, or supposed to be interested, in the property.

[C51, §1444; R60, §2469; C73, §2462; C97, §3389; C24, 27, 31, 35, 39, §12037; C46, 50, 54, 58, 62, §636.52; C66, 71, 73, 75, 77, 79, 81, §633.544]
Iowa Code § 166D.10A — IA Code / Title V / Chapter 166D / Section 166D.10A
Restricted movement — requirements.
Status: in_force

(1) If swine must be moved or relocated by restricted movement as provided in section 166D.10, the swine shall only be transported by direct movement.

(2) (a) If a person moves or relocates swine subject to restricted movement, the person shall only move the swine to either a fixed concentration point or slaughtering establishment or move or relocate the swine to an approved premises.

(2) (b) If a person receives swine subject to restricted movement, the person shall only receive the swine at either a fixed concentration point or slaughtering establishment or an approved premises.

(3) Swine required to be moved or relocated by restricted movement must be accompanied by a restricted movement permit, as provided by rules which must be adopted by the department. The department shall issue a restricted movement permit to the person moving or relocating the swine. The permit shall include information required by the department, which shall at least include a description of the swine, the name and address of the owner, the name and address of the person receiving the swine, the date of movement or relocation, and the seal number as prescribed by the department, if a seal is required. The moved or relocated swine must also be accompanied by a transportation certificate and certificate of inspection, if required in section 166D.10.

(4) (a) Except as provided in this section, a vehicle moving swine under restricted movement shall contain a cargo area for the swine which shall be sealed to prevent access. The seal shall conform with requirements adopted by the department. Each seal shall be identified by number as required by the department. The vehicle shall be sealed by an accredited veterinarian at the premises where the swine are kept. The seal shall only be removed by a departmental official, an accredited veterinarian, an official of the United States department of agriculture, or the person authorized by the department to receive the swine upon arrival at the fixed concentration point, slaughtering establishment, or approved premises.

(4) (b) The department may adopt rules or issue an order to provide that a vehicle moving or relocating feeder swine from a herd which is subject to a cleanup plan is not required to be sealed as otherwise provided in this subsection, if the herd is kept and moved or relocated in compliance with the cleanup plan.

2000 Acts, ch 1110, §17, 25
Iowa Code § 217.21 — IA Code / Title VI / Chapter 217 / Section 217.21
Annual report.
Status: in_force

The department shall annually report no later than October 1 on the period ending with the June 30 preceding, pursuant to section 217.22, itemized departmental expenditures concerning each program under the department’s administration and adequate and complete statistical reports for the state as a whole concerning all payments made under the department’s administration.

[S13, §2727-a9, -a12, -a16, -a34; SS15, §2727-a3; C24, 27, 31, 35, 39, §3285; C46, 50, 54, 58, 62, 66, §217.11; C71, 73, 75, 77, 79, 81, §217.21]83 Acts, ch 96, §157, 1592023 Acts, ch 19, §335; 2024 Acts, ch 1018, §4, 13, 14
Iowa Code § 7C.9 — IA Code / Title I / Chapter 7C / Section 7C.9
Nonbusiness days.
Status: in_force

If the expiration date of either the one-hundred-twenty-day period or the thirty-day extension period described in subsection 1 or 2 of section 7C.7 is a Saturday, Sunday, or any day on which the offices of the state or banking institutions in the state are authorized or required to close, the expiration date is extended to the first day thereafter which is not a Saturday, Sunday, or other previously described day.

85 Acts, ch 225, §11; 87 Acts, ch 171, §9; 2008 Acts, ch 1024, §4; 2012 Acts, ch 1017, §29
Iowa Code § 214.5 — IA Code / Title V / Chapter 214 / Section 214.5
Inspection stickers.
Status: in_force

For each commercial weighing and measuring device licensed, the department shall issue an inspection sticker, which shall not exceed two inches by two inches in size. The inspection sticker shall be displayed prominently on the front of the commercial weighing and measuring device and the defacing or wrongful removal of the sticker shall be punished as provided in chapter 189. Absence of an inspection sticker is prima facie evidence that the commercial weighing and measuring device is being operated contrary to law.

[SS15, §3009-m; C24, 27, 31, 35, 39, §3262; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §214.5]87 Acts, ch 93, §5; 90 Acts, ch 1084, §4
Iowa Code § 174.10 — IA Code / Title V / Chapter 174 / Section 174.10
Appropriation — availability.
Status: in_force

(1) Any moneys appropriated for state aid shall be paid to the office of treasurer of state for allocation to the association of Iowa fairs. The association shall distribute the moneys to eligible fairs pursuant to this chapter.

(2) (a) The association shall maintain a list of each fair in a county which is a member of the association and conducts a fair event in that county as provided in this chapter. If a county has more than one fair event, the association shall list the name of each fair conducting a fair event in that county for three or more years. The association shall not make a payment to a fair under this chapter unless the fair complies with section 174.9, the name of the fair appears on the association’s list, and the fair is a member in good standing according to the bylaws of the association.

(2) (b) The association shall prepare a report at the end of each fiscal year concerning the state aid that it received, the manner in which such aid was allocated to eligible fairs, and the manner in which the aid was expended by the fairs. The association shall submit the report to the governor and the general assembly by February 1 of each year. The association shall not use moneys appropriated for state aid, or interest earned on such moneys, for administrative or other expenses.

(3) The association’s board of directors shall determine the amount of state aid allocated to each eligible fair.

(4) If no fair in a county is eligible to receive state aid, that county’s share shall be divided equally among the eligible fairs.

[R60, §1698, 1704; C73, §1110, 1112; C97, §1661; S13, §1659; SS15, §1661-a; C24, 27, §2902; C31, 35, §2902-d1; C39, §2902.1; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, S81, §174.10; 81 Acts, ch 117, §1023]95 Acts, ch 67, §53; 96 Acts, ch 1218, §32; 97 Acts, ch 215, §35; 99 Acts, ch 204, §32; 2004 Acts, ch 1019, §15
Iowa Code § 123.31B — IA Code / Title IV / Chapter 123 / Section 123.31B
Authority under special class “B” retail native wine license.
Status: in_force

(1) A person holding a special class “B” retail native wine license may sell native wine only at retail for consumption off the premises. Native wine shall be sold for consumption off the premises in original containers.

(2) A special class “B” retail native wine licensee having more than one place of business where wine is sold shall obtain a separate license for each place of business.

2022 Acts, ch 1099, §4, 6