FrankGoortani/open-us-law huggingface dataset:
Iowa Code § 123.103 — IA Code / Title IV / Chapter 123 / Section 123.103
Record and certification upon delivery.
Status: in_force

The full name and residence or place of business of the consignee of a shipment billed in whole or in part as alcoholic liquor, wine, or beer, shall be properly recorded at the time of delivery and the consignee shall certify that the alcoholic liquor, wine, or beer is for the consignee’s own lawful purposes.

[SS15, §2421-b; C24, 27, 31, 35, 39, §1942; C46, 50, 54, 58, 62, 66, 71, §125.22; C73, 75, 77, 79, 81, §123.103]2013 Acts, ch 35, §29; 2018 Acts, ch 1060, §52
Iowa Code § 92.24 — IA Code / Title III / Chapter 92 / Section 92.24
Employer liability in work-based learning.
Status: in_force

(1) For purposes of this section, unless the context otherwise requires:

(1) (a) “Business” means any city, county, or township, including but not limited to a fire department or law enforcement office or department, public university, municipal university, community college, technical college or not-for-profit private postsecondary educational institution, corporation, association, partnership, proprietorship, limited liability company, limited partnership, limited liability partnership, organization or other legal entity, whether for-profit or not-for-profit, that does all of the following:

(1) (a) Enters into an agreement with a school district for a work-based learning program.

(1) (a) Directly supervises a student who is participating in the work-based learning program, either on the premises of the business or at another location.

(1) (b) “Work-based learning program” means a learning program to which all of the following apply:

(1) (b) The program includes but is not limited to work-related, on-the-job training, job shadowing, internships, clinicals, practicums, registered apprenticeships, co-ops, supervised agricultural experiences, and industry-led service-learning projects.

(1) (b) The program is incorporated into secondary coursework or related to a specific field of study.

(1) (b) The program integrates knowledge and theory learned in the classroom or other school-approved setting with the practical application and development of skills and proficiencies in a professional work setting.

(2) A business that accepts a secondary student in a work-based learning program shall not be subject to civil liability for any claim for bodily injury to the student or sickness or death by accident of the student arising from the student’s driving to or from the business or worksite to participate in the work-based learning program unless the student is acting within the course and scope of the student’s employment at the direction of the business.

(3) Any claim for bodily injury to the student or sickness or death by accident of the student arising from the student’s participation in the work-based learning program at the business or worksite shall be recovered exclusively under chapter 10A, subchapter III, and chapters 85, 85A, and 85B.

2023 Acts, ch 92, §20
Iowa Code § 501A.1214 — IA Code / Title XII / Chapter 501A / Section 501A.1214
Filing court’s dissolution order.
Status: in_force

After the court enters an order dissolving a cooperative, the clerk of court shall cause a certified copy of the dissolution order to be filed with the secretary. The secretary shall not charge a fee for filing the dissolution order.

2005 Acts, ch 135, §98
Iowa Code § 432.2 — IA Code / Title X / Chapter 432 / Section 432.2
Mutual service corporations.
Status: in_force

Notwithstanding section 432.1, a hospital service corporation, medical service corporation, pharmaceutical service corporation, optometric service corporation, and any other service corporation operating under chapter 514 shall pay as taxes to the director of revenue an amount equal to the applicable percent, as provided in section 432.1, subsection 2, of the gross amount of payments received during the preceding calendar year for subscriber contracts covering residents in this state after deducting the amounts returned to subscribers upon canceled subscriber contracts and rejected applications. Section 432.1, subsections 5 and 6, apply to the tax imposed by this section.

85 Acts, ch 239, §1; 2002 Acts, ch 1158, §7; 2003 Acts, ch 145, §286
Iowa Code § 490.1702 — IA Code / Title XII / Chapter 490 / Section 490.1702
Name share certificates.
Status: in_force

(1) The name of a benefit corporation may contain the words “benefit corporation”, the abbreviation “B.C.”, or the designation “BC”, any of which shall be deemed to satisfy the requirements of section 490.401, subsection 1, paragraph “a”.

(2) Any share certificate issued by a benefit corporation, and any information statement delivered by a benefit corporation pursuant to section 490.626, subsection 2, must note conspicuously that the corporation is a benefit corporation subject to this subchapter.

2021 Acts, ch 165, §207, 230
Iowa Code § 70A.8 — IA Code / Title II / Chapter 70A / Section 70A.8
State accounts — inspection.
Status: in_force

The books, accounts, vouchers, and funds belonging to, or kept in, any state office or institution, or in the charge or under the control of any state officer or person having charge of any state funds or property, shall, at all times, be open or subject to the inspection of the governor or any committee appointed by the governor, or by the general assembly or either house thereof; and the governor shall see that such inspection of the office of state treasurer is made at least four times in every twelve months.

[C57, §59, 69; R60, §80, 90; C73, §132; C97, §184; C24, 27, 31, 35, 39, §1225; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §79.8]C93, §70A.8
Iowa Code § 52.37 — IA Code / Title II / Chapter 52 / Section 52.37
Special precinct tabulation procedure.
Status: in_force

The tabulation of absentee and provisional ballots cast by means of an optical scan voting system shall be conducted as follows:

(1) (a) If any ballot is found damaged or defective, so that it cannot be counted properly by the automatic tabulating equipment, a true duplicate shall be made by the resolution board team and substituted for the damaged or defective ballot, or, as an alternative, the valid votes on a defective ballot may be manually counted by the special precinct election board, whichever method is best suited to the system being used. All duplicate ballots shall be clearly labeled as such, and shall bear a serial number which shall also be recorded on the damaged or defective ballot.

(1) (b) The special precinct election board shall also tabulate any write-in votes which were cast. Write-in votes cast for a candidate whose name appears on the ballot for the same office shall be counted as a vote for the candidate indicated, if the vote is otherwise properly cast.

(1) (c) Ballots which are rejected by the tabulating equipment as blank because they have been marked with an unreadable marker shall be duplicated or tabulated as required by this subsection for damaged or defective ballots. The commissioner may instruct the special precinct election board to mark over voters’ unreadable marks using a marker compatible with the tabulating equipment. The special precinct election board shall take care to leave part of the original mark made by the voter. If it is impossible to mark over the original marks made by the voter without completely obliterating them, the ballot shall be duplicated.

(2) The record printed by the automatic tabulating equipment, with the addition of a record of any write-in or other votes manually counted pursuant to this chapter, shall constitute the official return of the absentee ballot and special voters precinct. Upon completion of the tabulation of the votes, the result shall be announced and reported in substantially the manner required by section 50.11.

(3) If for any reason it becomes impracticable to count all or any part of the ballots with the automatic tabulating equipment, the commissioner may direct that they be counted manually, in accordance with chapter 50 so far as applicable.

[C77, 79, 81, §52.37]92 Acts, ch 1034, §2; 93 Acts, ch 143, §29; 97 Acts, ch 170, §65; 2002 Acts, ch 1134, §60, 115; 2007 Acts, ch 190, §39; 2008 Acts, ch 1032, §156
Iowa Code § 468.277 — IA Code / Title XI / Chapter 468 / Section 468.277
Organization and procedure — adjournments.
Status: in_force

At the time set for hearing such petition, the boards of the several counties shall meet at the place designated in said notice. They shall organize by electing a chairperson and a secretary, and when deemed advisable may adjourn to meet at the call of such chairperson at such time and place as the chairperson may designate, or may adjourn to a time and place fixed by said joint boards. They shall sit jointly in considering the petition, the report and the recommendations of the engineer, in the same manner as if the district were wholly within one county.

[S13, §1989-a31; C24, 27, 31, 35, 39, §7606; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §457.8]89 Acts, ch 126, §2CS89, §468.277
Iowa Code § 904.118 — IA Code / Title XVI / Chapter 904 / Section 904.118
Federal receipts fund.
Status: in_force

(1) A federal receipts fund is established in the state treasury under the control of the department. The fund shall consist of all of the following:

(1) (a) All federal moneys received by the department, including but not limited to moneys received for federally contracted services, but excluding moneys required to be deposited in the special fund pursuant to section 8.41.

(1) (b) Any other moneys appropriated to or deposited in the fund.

(2) Moneys in the fund are appropriated to the department for purposes of the operations of the department and any other use authorized or required under the federal law or contract pursuant to which the moneys were paid. This subsection does not apply to federal moneys the expenditure of which is otherwise provided for by law, including but not limited to federal moneys described in section 904.301B, subsection 14.

(3) Notwithstanding section 8.33, moneys in the fund that remain unencumbered or unobligated at the close of a fiscal year shall not revert but shall remain available for expenditure for the purposes designated. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys in the fund shall be credited to the fund.

2025 Acts, ch 154, §23, 24, 25
Iowa Code § 9E.1 — IA Code / Title I / Chapter 9E / Section 9E.1
Purpose.
Status: in_force

The general assembly finds that individuals attempting to escape from actual or threatened domestic abuse, domestic abuse assault, sexual abuse, assault, stalking, or human trafficking frequently establish new addresses in order to prevent their assailants or probable assailants from finding them. The purpose of this chapter is to enable state and local agencies to respond to requests for data without disclosing the location of a victim of domestic abuse, domestic abuse assault, sexual abuse, assault, stalking, or human trafficking; to enable interagency cooperation with the secretary of state in providing address confidentiality for victims of domestic abuse, domestic abuse assault, sexual abuse, assault, stalking, or human trafficking; and to enable program participants to use an address designated by the secretary of state as a substitute mailing address for the purposes specified in this chapter. In addition, the purpose of this chapter is to prevent such victims from being physically located through a public records search.

2015 Acts, ch 96, §2, 17; 2021 Acts, ch 183, §1
Iowa Code § 80B.11D — IA Code / Title III / Chapter 80B / Section 80B.11D
Training.
Status: in_force

(1) An individual who is not a certified law enforcement officer may apply for attendance at an approved level II academy training program if the individual has been hired by a law enforcement agency or a law enforcement agency intends to hire the individual as a law enforcement officer.

(2) An individual who submits an application pursuant to subsection 1 shall, at a minimum, meet all minimum hiring standards as established by academy rules, including the successful completion of certain psychological and physical testing examinations. In addition, such individual shall be of good moral character as determined by a thorough background investigation by the hiring law enforcement agency. The academy shall conduct the requisite testing and background investigation for a fee if the law enforcement agency does not do so, and for such purposes, the academy shall be defined as a law enforcement agency and shall have the authority to conduct a background investigation including a fingerprint search of local, state, and national fingerprint files.

(3) An individual who submits an application pursuant to subsection 1 shall, at a minimum, submit proof of successful completion of a two-year or four-year police science or criminal justice program at an accredited educational institution approved by the academy, and meet the qualifications set forth in section 80B.11H, subsections 1 and 3.

(4) An individual shall not be granted permission to attend an approved law enforcement training program pursuant to subsection 1 if such acceptance would result in the nonacceptance of another qualifying applicant who is a law enforcement officer.

(5) This section applies only to individuals who apply for certification through a short course of study as established by rule.

(6) An individual who has not been hired by a law enforcement agency must be hired by a law enforcement agency within eighteen months of completing the short course of study in order to obtain certification pursuant to this section.

2003 Acts, ch 67, §1; 2025 Acts, ch 116, §1
Iowa Code § 468.587 — IA Code / Title XI / Chapter 468 / Section 468.587
Special assessment bonds.
Status: in_force

A county may issue special assessment bonds in anticipation of the collection of special assessments for the cost of drainage improvements within a district in the same manner as provided for cities under subchapter IV of chapter 384.

85 Acts, ch 144, §1CS85, §331.48789 Acts, ch 126, §2CS89, §468.5872018 Acts, ch 1041, §127
Iowa Code § 600B.7 — IA Code / Title XV / Chapter 600B / Section 600B.7
Proceedings to establish paternity.
Status: in_force

Proceedings to establish paternity and to compel support by the father may be brought in accordance with the provisions of this chapter. They shall not be exclusive of other proceedings that may be available on principles of law and equity.

[C27, 31, 35, §12667-a7; C39, §12667.07; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §675.7]C93, §600B.7
Iowa Code § 174.9 — IA Code / Title V / Chapter 174 / Section 174.9
State aid.
Status: in_force

An eligible fair which is a member of the association of Iowa fairs as provided in the association’s bylaws and which conducts a fair event shall be entitled to receive state aid as provided in this chapter. The moneys paid as state aid must be used exclusively for capital expenditures relating to the acquisition of land for fairgrounds and improvements on the fairgrounds such as the construction of new facilities and the renovation of existing facilities. In order to be eligible for state aid, a fair must file with the association of Iowa fairs on or before November 15 of each year, a statement which provides information as required by the association of Iowa fairs. The information shall at least include all of the following:

(1) The amount that the fair paid in cash premiums at its fair for the current year. The statement must correspond with its published offer of premiums.

(2) A statement that no part of the amount of state aid was paid for any of the following:

(2) (a) Entertainment venues, including but not limited to speed events.

(2) (b) To secure games or amusements.

(2) (c) Supplies, rentals, equipment, payroll, inventory, fees, or routine operating expenses.

(3) A full and accurate statement of the receipts and expenditures of the fair for the current year.

(4) A statement of statistical data relative to exhibits and attendance for the year.

(5) A copy of the published financial statement published as required by law, together with proof of such publication showing an itemized list of premiums awarded.

[R60, §1698, 1704; C73, §1110, 1112; C97, §1659, 1661; S13, §1659; SS15, §1661-a; C24, 27, 31, 35, 39, §2902; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §174.9]96 Acts, ch 1218, §30, 31; 97 Acts, ch 215, §33, 34; 99 Acts, ch 204, §30, 31; 2004 Acts, ch 1019, §14
Iowa Code § 543B.2 — IA Code / Title XIII / Chapter 543B / Section 543B.2
Individual licenses necessary.
Status: in_force

A partnership, association, corporation, professional corporation, or professional limited liability company shall not be granted a license, unless every member or officer of the partnership, association, corporation, professional corporation, or professional limited liability company who actively participates in the brokerage business of the partnership, association, corporation, professional corporation, or professional limited liability company holds a license as a real estate broker or salesperson, and unless every employee who acts as a salesperson for the partnership, association, corporation, professional corporation, or professional limited liability company holds a license as a real estate broker or salesperson. At least one member or officer of each partnership, association, corporation, professional corporation, or professional limited liability company shall be a real estate broker.

[C31, 35, §1905-c24; C39, §1905.21; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §117.2; 81 Acts, ch 54, §2]C93, §543B.22007 Acts, ch 13, §3
Iowa Code § 453B.9 — IA Code / Title X / Chapter 453B / Section 453B.9
Assessments are jeopardy assessments.
Status: in_force

(1) All assessments of taxes made pursuant to this chapter shall be considered jeopardy assessments or collections as provided in section 422.30. The director shall assess a tax, interest, and applicable penalties based on knowledge or information available to the director; serve the taxpayer by regular mail at the taxpayer’s last known address or in person, a written notice of the amount of tax, interest, and penalty due, which notice may include a demand for immediate payment; and immediately proceed to collect the tax, interest, and penalty by any method prescribed in section 422.30. The period for examination, determination of amount of tax owed, and assessment is unlimited. Service of the notice by regular mail is complete upon mailing.

(2) A person shall not bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter.

(3) The tax, interest, and penalties assessed by the director are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show any incorrectness or invalidity of an assessment. The burden is upon the taxpayer to prove that the shipment, transportation, importation, acquisition, purchase, possession, manufacture, or production of a taxable substance was lawful if a taxpayer’s status as a dealer is disputed. Any statement filed by the director with the clerk of the district court, or any other certificate by the director of the amount of tax, interest, and penalties determined or assessed is admissible in evidence and is prima facie evidence of the facts contained in the statement.

90 Acts, ch 1251, §45C91, §421A.9C93, §453B.994 Acts, ch 1165, §40; 2018 Acts, ch 1041, §127
Iowa Code § 99E.8 — IA Code / Title III / Chapter 99E / Section 99E.8
Licensees records reports confidentiality.
Status: in_force

(1) An internet fantasy sports contest service provider shall keep its books and records so as to clearly show the internet fantasy sports contest adjusted revenues for each internet fantasy sports contest subject to tax in this state.

(2) (a) The licensee shall furnish to the commission reports and information as the commission may require with respect to the licensee’s activities.

(2) (b) A licensee shall promptly report to the commission any criminal or disciplinary proceedings commenced against the licensee or its employees in connection with the licensee conducting an internet fantasy sports contest, any abnormal contest activity or patterns that may indicate a concern about the integrity of an internet fantasy sports contest, and any other conduct with the potential to corrupt an outcome of an internet fantasy sports contest for purposes of financial gain, including but not limited to match fixing, and suspicious or illegal internet fantasy sports contest activities, including the use of funds derived from illegal activity, deposits of money to enter an internet fantasy sports contest to conceal or launder funds derived from illegal activity, use of agents to enter an internet fantasy sports contest, or use of false identification. The commission is required to share any information received pursuant to this paragraph with the division of criminal investigation, any other law enforcement entity upon request, or any regulatory agency the commission deems appropriate. The commission shall promptly report any information received pursuant to this paragraph with any sports team or sports governing body as the commission deems appropriate, but shall not share any information that would interfere with an ongoing criminal investigation.

(3) Except as provided in subsection 4, the books and records kept by a licensee as provided by this section are public records and the examination, publication, and dissemination of the books and records are governed by the provisions of chapter 22.

(4) The records of the commission shall be governed by the provisions of chapter 22, provided that, in addition to records that may be kept confidential pursuant to section 22.7, the following records provided by a licensee to the commission shall be kept confidential, unless otherwise ordered by a court, by the lawful custodian of the records, or by another person duly authorized to release such information:

(4) (a) Patron and customer records.

(4) (b) Security reports and network audits.

(4) (c) Internal control and compliance records.

(4) (d) Employee records.

(4) (e) Marketing expenses.

(4) (f) Supplemental schedules to the certified audit, except for those books and records as described in subsection 1 of this section, that are obtained by the commission in connection with the annual audit under section 99E.9.

(4) (g) Any information specifically requested for inspection by the commission or a representative of the commission.

2019 Acts, ch 132, §33, 45, 46