FrankGoortani/open-us-law huggingface dataset:
Iowa Code § 437B.5 — IA Code / Title X / Chapter 437B / Section 437B.5
Failure to file return incorrect return.
Status: in_force

(1) As soon as practicable after a return required by section 437B.4, subsection 1, is filed, and in any event within three years after such return is filed, the director shall examine the return, determine the tax due if the return is found to be incorrect, and give notice to the taxpayer of the determination as provided in subsection 2. The period for the examination and determination of the correct amount of tax is unlimited in the case of a false or fraudulent return made with the intent to evade any tax or in the case of a failure to file a return.

(2) If a return required by section 437B.4, subsection 1, is not filed, or if such return when filed is incorrect or insufficient and the taxpayer fails to file a corrected or sufficient return within twenty days after such return is required by notice from the director, the director shall determine the amount of tax due from information as the director may be able to obtain and, if necessary, may estimate the tax due on the basis of external indices. The director shall give notice of the determination to the taxpayer liable for the tax and to the county treasurers to whom the tax is owed. The determination shall fix the tax unless the taxpayer against whom it is levied, within sixty days after notice of the determination, applies to the director for a hearing. 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 and to the county treasurers to whom the tax is owed.

(3) The three-year period of limitation provided in subsection 1 may be extended by the taxpayer by signing a waiver agreement form provided by the department. The agreement shall stipulate the period of extension and the tax period to which the extension applies. The agreement shall also provide that a claim for refund may be filed by the taxpayer at any time during the period of extension.

2013 Acts, ch 94, §14, 35, 36
Iowa Code § 155A.17A — IA Code / Title IV / Chapter 155A / Section 155A.17A
Third-party logistics provider license.
Status: in_force

(1) A person shall not operate as a third-party logistics provider in this state without a third-party logistics provider license.

(2) Third-party logistics providers shall comply with national standards contained in the federal Drug Supply Chain Security Act, 21 U.S.C. §360eee et seq., and national standards promulgated thereunder.

(3) The board shall adopt rules establishing requirements for a third-party logistics provider license, licensure fees, and other relevant matters consistent with the federal Drug Supply Chain Security Act, 21 U.S.C. §360eee et seq.

(4) The board may deny, suspend, or revoke a third-party logistics provider license, or otherwise discipline a third-party logistics provider, for failure to meet the applicable standards or for a violation of the laws of this state, another state, or the United States, or for a violation of this chapter, chapter 124, 124B, 126, or 205, or a rule of the board.

2018 Acts, ch 1141, §14
Iowa Code § 468.166 — IA Code / Title XI / Chapter 468 / Section 468.166
Purchase by bondholder.
Status: in_force

In any event where upon the request of the holder of any bond or bonds issued by any drainage district the board of supervisors shall fail, neglect or refuse to purchase the certificate of sale issued by the county treasurer and referred to in section 468.160 in manner and form as permitted by said section, the holder of such bond or bonds may, upon filing with the county auditor a sworn statement as to the making of such written request upon the board of supervisors and a recital of the failure of such board to act in the premises by complying with the provisions of said section, in the same manner and form purchase such certificate and the ownership thereof shall thereupon vest in such holder of such bond or bonds in trust for said drainage district or subdistrict, provided, however, that the holder shall have a lien upon said certificate and any beneficial interest arising therefrom for the holder’s actual outlays including the holder’s reasonable expenses and attorney’s fees, if any, incurred in the premises. In the event any such holder of any bond or bonds shall acquire title the holder shall have a right to lease or convey said premises, upon giving thirty days’ written notice to the board of supervisors by filing the same with the county auditor and in the event said board shall not approve said lease or sale, the same shall be referred to the district court of the county where the land is situated and there tried and determined in the manner prescribed in section 468.160. Any funds realized from the lease or sale of said land shall be first applied in extinguishing the lien of the holder of the certificate herein provided for and the balance shall be paid to the said drainage bond fund of said district.

[C35, §7590-g1; C39, §7590.7; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §455.178]89 Acts, ch 126, §2CS89, §468.166
Iowa Code § 455D.2 — IA Code / Title XI / Chapter 455D / Section 455D.2
Findings.
Status: in_force

The general assembly finds that:

(1) Iowa’s environment is precious and no person has the right to pollute Iowa’s air, water, or soil. The environment is vulnerable and irreplaceable, and all Iowans have an ongoing responsibility to conserve, preserve, and enhance the state’s natural resources to guarantee their continued existence and use by the present and future generations.

(2) The land itself is the source of Iowa’s livelihood not only for the purposes of an agricultural economy, but for the establishment of manufacturing plants, business offices, and residences. While zoning establishes restrictions on the use of land for social order, a similar system has not been established to maintain environmental order below the ground. Protection of the environment includes not only visible but invisible threats as well.

(3) The rapidly rising volume of waste deposited by society threatens the capacity of existing and future landfills. The nature of waste disposal today means that unknown quantities of potentially toxic and hazardous materials are being buried and pose a constant threat to the groundwater supply. In addition, the nature of the waste and disposal methods utilized allow the waste to remain basically inert for decades, if not centuries, without decomposition.

(4) Wastes filling Iowa’s landfills may, at best, represent a potential resource. However, without proper management, wastes are hazards to the environment and life itself.

(5) The reduction of solid waste at the source and the recycling of reusable waste materials will reduce the flow of waste to sanitary landfills and increase the supply of reusable materials for the use of the public.

89 Acts, ch 272, §2
Iowa Code § 88.19 — IA Code / Title III / Chapter 88 / Section 88.19
Annual report.
Status: in_force

Within one hundred twenty days following the convening of each session of each general assembly, the commissioner shall prepare and submit to the governor for transmittal to the general assembly a report upon the subject matter of this chapter, the progress toward achievement of the purpose of this chapter, the needs and requirements in the field of occupational safety and health, and any other relevant information. The reports may include information regarding the following:

(1) Occupational safety and health standards, and criteria for such standards, developed during the preceding year.

(2) Evaluation of standards and criteria previously developed under this chapter, defining areas of emphasis for new criteria and standards.

(3) Evaluation of the degree of observance of applicable occupational safety and health standards, and a summary of inspection and enforcement activity undertaken.

(4) Analysis and evaluation of research activities for which results have been obtained under governmental and nongovernmental sponsorship.

(5) An analysis of major occupational diseases.

(6) Evaluation of available control and measurement technology for hazards for which standards or criteria have been developed during the preceding year.

(7) A description of cooperative efforts undertaken between government agencies and other interested parties in the implementation of this chapter during the preceding year.

(8) A progress report on the development of an adequate supply of trained personnel in the field of occupational safety and health, including estimates of future needs and the efforts being made by government and others to meet those needs.

(9) A listing of all toxic substances in industrial usage for which labeling requirements, criteria, or standards have not yet been established.

(10) Such recommendations for additional legislation as are deemed necessary to protect the safety and health of the worker and improve the administration of this chapter.

[C73, 75, 77, 79, 81, §88.19]2007 Acts, ch 16, §1; 2010 Acts, ch 1015, §2; 2011 Acts, ch 25, §10; 2013 Acts, ch 30, §19
Iowa Code § 155A.8 — IA Code / Title IV / Chapter 155A / Section 155A.8
Pharmacist license.
Status: in_force

(1) A person shall not engage in the practice of pharmacy in this state without a license. The license shall be identified as a pharmacist license.

(2) A pharmacist may dispense, administer, monitor, and issue prescription drugs, biological products, and medication orders commensurate with the pharmacist’s training and education and in accordance with the appropriate standard of care.

(3) To qualify for a pharmacist license, an applicant shall meet the following requirements:

(3) (a) Be a graduate of a school or college of pharmacy or of a department of pharmacy of a university recognized and approved by the board.

(3) (b) File proof, satisfactory to the board, of internship for a period of time fixed by the board.

(3) (c) Pass an examination prescribed by the board.

(4) The board shall specify by rule procedures and fees to renew a pharmacist license and penalties for late renewal or failure to renew a pharmacist license.

87 Acts, ch 215, §82024 Acts, ch 1056, §5
Iowa Code § 544C.11 — IA Code / Title XIII / Chapter 544C / Section 544C.11
Injunction.
Status: in_force

In addition to any other remedies, and on the petition of the board, any person violating this chapter may be restrained and permanently enjoined from committing or continuing the violations.

2005 Acts, ch 104, §12
Iowa Code § 148G.4 — IA Code / Title IV / Chapter 148G / Section 148G.4
Scope of chapter.
Status: in_force

Nothing in this chapter shall be construed to limit or restrict a health care practitioner licensed in this state from engaging in the full scope of practice of the individual’s profession.

2015 Acts, ch 70, §10
Iowa Code § 68A.604 — IA Code / Title II / Chapter 68A / Section 68A.604
Funds.
Status: repealed

Repealed by 2017 Acts, ch 144, §13, 14.
Iowa Code § 639.23 — IA Code / Title XV / Chapter 639 / Section 639.23
Judgments — money — things in action.
Status: in_force

Judgments, money, bank bills, and other things in action may be levied upon by the officer under an attachment in the same manner as levies are made under execution, except that notice of such levy shall be given as in levies by attachment, and after judgment such property shall be sold, appropriated, or transferred as provided for in the chapter on executions.

[C51, §1859, 1860; R60, §3194; C73, §2967; C97, §3895; C24, 27, 31, 35, 39, §12099; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §639.23]
Iowa Code § 490.604 — IA Code / Title XII / Chapter 490 / Section 490.604
Fractional shares.
Status: in_force

(1) A corporation may issue fractions of a share or in lieu of doing so may do any of the following:

(1) (a) Pay in cash the value of fractions of a share.

(1) (b) Issue scrip in registered or bearer form entitling the holder to receive a full share upon surrendering enough scrip to equal a full share.

(1) (c) Arrange for disposition of fractional shares by the holders of such shares.

(2) Each certificate representing scrip must be conspicuously labeled “scrip” and must contain the information required by section 490.625, subsection 2.

(3) The holder of a fractional share is entitled to exercise the rights of a shareholder, including the rights to vote, to receive dividends, and to receive distributions upon dissolution. The holder of scrip is not entitled to any of these rights unless the scrip provides for them.

(4) The board of directors may authorize the issuance of scrip subject to any condition, including any of the following:

(4) (a) That the scrip will become void if not exchanged for full shares before a specified date.

(4) (b) That the shares for which the scrip is exchangeable may be sold and the proceeds paid to the scripholders.

89 Acts, ch 288, §39; 2021 Acts, ch 165, §46, 230
Iowa Code § 554.8317 — IA Code / Title XIII / Chapter 554 / Section 554.8317
Section 554.8317
Status: repealed

Repealed by 96 Acts, ch 1138, §81, 84.
Iowa Code § 263B.7 — IA Code / Title VII / Chapter 263B / Section 263B.7
Ancient remains.
Status: in_force

The state archaeologist has the primary responsibility for investigating, preserving, and reinterring discoveries of ancient human remains. For the purposes of this section, ancient human remains are those remains found within the state which are more than one hundred fifty years old. The state archaeologist shall make arrangements for the services of a forensic osteologist in studying and interpreting ancient burials and may designate other qualified archaeologists to assist the state archaeologist in recovering physical and cultural information about the ancient burials. The state archaeologist shall file with the department of health and human services a written report containing both physical and cultural information regarding the remains at the conclusion of each investigation.

[C77, 79, 81, §305A.7]91 Acts, ch 97, §41C93, §263B.72023 Acts, ch 19, §1027
Iowa Code § 309.21 — IA Code / Title VIII / Chapter 309 / Section 309.21
Supervision of construction and maintenance work.
Status: in_force

All construction and maintenance work shall be performed under the direct and immediate supervision of the county engineer who shall be deemed responsible for the efficient, economical and good-faith performance of said work.

[C31, 35, §4644-c23; C39, §4644.21; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §309.21]
Iowa Code § 481A.59 — IA Code / Title XI / Chapter 481A / Section 481A.59
Pigeons interference prohibited.
Status: in_force

(1) It shall be unlawful for any person or persons, except the owner or the owner’s representatives, to shoot, kill, maim, injure, steal, capture, detain, or to interfere with any homing pigeon, commonly called “carrier pigeon”, which shall at the time, have the name, initials, or other identification of its owner, stamped, marked, or attached thereon; or to remove any mark, band, or other means of identification from such pigeon which has the name, initials, or emblem of the owner stamped or marked upon it.

(2) A person who violates the provisions of this section shall be punished as is provided in section 481A.32.

[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §109.59]C93, §481A.592018 Acts, ch 1026, §152
Iowa Code § 137D.2A — IA Code / Title IV / Chapter 137D / Section 137D.2A
Raw milk associated products.
Status: in_force

A home food processing establishment shall not advertise for sale, offer for sale, sell or otherwise distribute, or use raw milk, or a manufactured raw milk product or raw milk dairy product, as provided in chapter 195.

2023 Acts, ch 75, §3
Iowa Code § 504.403 — IA Code / Title XII / Chapter 504 / Section 504.403
Registered name.
Status: in_force

(1) A foreign corporation may register its corporate name, or its corporate name with any change required by section 504.1506, if the name is distinguishable upon the records of the secretary of state from both of the following:

(1) (a) The corporate name of a nonprofit or business corporation incorporated or authorized to do business in this state.

(1) (b) A name reserved, registered, or protected as follows:

(1) (b) For a limited liability partnership, section 486A.1001 or 486A.1002.

(1) (b) For a limited partnership, section 488.108, 488.109, or 488.810.

(1) (b) For a business corporation, section 490.401, 490.402, 490.403, or 490.1422.

(1) (b) For a limited liability company under chapter 489, section 489.112, 489.113, 489.114, or 489.710.

(1) (b) For a nonprofit corporation, this section or section 504.401, 504.402, or 504.1423.

(2) A foreign corporation shall register its corporate name, or its corporate name with any change required by section 504.1506, by delivering to the secretary of state an application that does both of the following:

(2) (a) Sets forth its corporate name, or its corporate name with any change required by section 504.1506, the state or country and date of its incorporation, and a brief description of the nature of the activities in which it is engaged.

(2) (b) Is accompanied by a certificate of existence, or a document of similar import, from the state or country of incorporation.

(3) The name is registered for the applicant’s exclusive use upon the effective date of the application.

(4) A foreign corporation whose registration is effective may renew it for successive years by delivering to the secretary of state for filing a renewal application which complies with the requirements of subsection 2, between October 1 and December 31 of the preceding year. The renewal application renews the registration for the following calendar year.

(5) A foreign corporation whose registration is effective may thereafter qualify as a foreign corporation under that name or consent in writing to the use of that name by a corporation thereafter incorporated under this chapter or by another foreign corporation thereafter authorized to transact business in this state. The registration terminates when the domestic corporation is incorporated or the foreign corporation qualifies or consents to the qualification of another foreign corporation under the registered name.

2004 Acts, ch 1049, §30, 192; 2004 Acts, ch 1049, §191; 2005 Acts, ch 19, §85; 2006 Acts, ch 1089, §47; 2008 Acts, ch 1162, §146, 154, 155; 2023 Acts, ch 152, §157, 161
Iowa Code § 126.25 — IA Code / Title IV / Chapter 126 / Section 126.25
Human immunodeficiency virus home testing kits — prohibition — penalties.
Status: repealed

Repealed by 2013 Acts, ch 81, §4.
Iowa Code § 501.303A — IA Code / Title XII / Chapter 501 / Section 501.303A
Remote participation in meetings of members.
Status: in_force

(1) Members of any class or series may participate in any meeting of members by means of remote communication to the extent the board authorizes such participation for such class or series. Participation as a member by means of remote communication shall be subject to such guidelines and procedures as the board adopts, and shall be in conformity with subsection 2.

(2) Members participating in a meeting of members by means of remote communication shall be deemed present and may vote at such a meeting if the cooperative has implemented reasonable measures to do all of the following:

(2) (a) Verify that each person participating remotely as a member is a member.

(2) (b) Provide such members a reasonable opportunity to participate in the meeting and to vote on matters submitted to the members, including an opportunity to communicate, and to read or hear the proceedings of the meeting, substantially concurrently with such proceedings.

(3) Unless the bylaws require the meeting of members to be held at a place, the board may determine that any meeting of members shall not be held at any place and shall instead be held solely by means of remote communication, but only if the cooperative implements the measures specified in subsection 2.

2021 Acts, ch 165, §240, 248
Iowa Code § 15E.84 — IA Code / Title I / Chapter 15E / Section 15E.84
Section 15E.84
Status: repealed

Repealed by 2001 Acts, ch 61, §19.
Iowa Code § 317.9 — IA Code / Title VIII / Chapter 317 / Section 317.9
Duty of board to enforce.
Status: in_force

Unless otherwise provided, responsibility for the enforcement of the provisions of this chapter shall be vested in the board of supervisors as to all of the following:

(1) Farm lands.

(2) Railroad lands.

(3) Abandoned cemeteries.

(4) State lands and state parks.

(5) Primary and secondary roads.

(6) Roads, streets, and other lands within cities.

[S13, §1565-c, -d, -f; C24, 27, 31, 35, §4817; C39, §4829.09; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §317.9]2019 Acts, ch 59, §89
Iowa Code § 15E.233 — IA Code / Title I / Chapter 15E / Section 15E.233
Economic enterprise areas.
Status: repealed

Repealed by 2025 Acts, ch 136, §57, 59.
Iowa Code § 420.133 — IA Code / Title IX / Chapter 420 / Section 420.133
Returns of election.
Status: in_force

Election judges shall make returns of the election of members of the city central committee in the same manner as returns are conducted for other officers except that the election judges shall canvass the returns as to members of the city central committee, and certify the results thereof to the county commissioner of elections with the returns.

[C66, 71, 73, 75, 77, 79, 81, §420.133]
Iowa Code § 418.1 — IA Code / Title IX / Chapter 418 / Section 418.1
Definitions.
Status: in_force

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

(1) “Base year” means the fiscal year ending during the calendar year in which the governmental entity’s project is approved by the board under section 418.9.

(2) “Board” means the flood mitigation board as created in section 418.5.

(3) “Department” means the department of homeland security and emergency management.

(4) “Governmental entity” means any of the following:

(4) (a) A county.

(4) (b) A city.

(4) (c) A joint board or other legal or administrative entity established or designated in an agreement pursuant to chapter 28E or 28F between any of the following:

(4) (c) Two or more cities located in whole or in part within the same county.

(4) (c) A county and one or more cities that are located in whole or in part within the county.

(4) (c) A county, one or more cities that are located in whole or in part within the county, and a drainage district formed by mutual agreement under section 468.142 located in whole or in part within the county.

(4) (c) One or more counties, one or more cities that are located in whole or in part within those counties, and one or more sanitary districts established under chapter 358 or a combined water and sanitary district as provided for in sections 357.1B and 358.1B, located in whole or in part within those counties.

(5) “Project” means the construction and reconstruction of levees, embankments, impounding reservoirs, or conduits that are necessary for the protection of property from the effects of floodwaters and may include the deepening, widening, alteration, change, diversion, or other improvement of watercourses if necessary for the protection of such property from the effects of floodwaters. A project may consist of one or more phases of construction or reconstruction that are contracted for separately if the larger project, of which the project is a part, otherwise meets the requirements of this subsection.

(6) “Retail establishment” means a business operated by a retailer as defined in section 423.1.

(7) “Sales tax” means the sales and services tax imposed pursuant to section 423.2.

2012 Acts, ch 1094, §4, 18; 2013 Acts, ch 29, §50; 2015 Acts, ch 120, §13, 14, 24, 25
Iowa Code § 491.113 — IA Code / Title XII / Chapter 491 / Section 491.113
Issuance of stock.
Status: in_force

All stock issued in connection with such merger or consolidation shall be issued pursuant to the provisions of chapter 492 and nothing in this amendment shall be construed as eliminating the requirements of said chapter.

[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §491.113]