reglab/statecodes huggingface dataset:
2023 Iowa Code › Title V - AGRICULTURE › Chapter 189A - MEAT AND POULTRY INSPECTION › Section 189A.10 - Fraudulent practices.

189A.10 Fraudulent practices.
1. A person commits a fraudulent practice as defined in section 714.8 if the person does any of the following:
a. Slaughters livestock or poultry or prepares an article produced from livestock or poultry which is capable of use as human food, at any establishment preparing the article solely for intrastate commerce, except in compliance with the requirements of this chapter.
b. Sells, transports, offers for sale or transportation, or receives for transportation in intrastate commerce, any article produced from livestock or poultry which is both of the following:
(1) Capable of use as human food.
(2) Adulterated or misbranded at the time of such sale, transportation, offer for sale or transportation, or receipt for transportation; or required to be inspected under this chapter unless the article has passed inspection.
c. Commits any act which is intended to cause or has the effect of causing an article produced from livestock or poultry to be adulterated or misbranded, if the article is capable of use as human food and is being transported or held for sale after being transported in intrastate commerce.
2. A person commits a fraudulent practice as defined in section 714.8, if the person sells, transports, offers for sale or transportation, or receives for transportation in intrastate commerce, or receives from an official establishment, any slaughtered poultry from which the blood, feathers, feet, head, or viscera have not been removed in accordance with regulations promulgated by the secretary.
3. No person shall violate any provision of the regulations or orders of the secretary under section 189A.5, subsection 2, paragraph “g”, or section 189A.7.
[C71, 73, 75, 77, 79, 81, §189A.10]
88 Acts, ch 1036, §1; 2009 Acts, ch 41, §208
2023 Iowa Code › Title V - AGRICULTURE › Chapter 189A - MEAT AND POULTRY INSPECTION › Section 189A.11 - Access by inspectors — acceptance by state agencies.

189A.11 Access by inspectors — acceptance by state agencies.
1. A person shall not deny access to any authorized inspectors upon the presentation of proper identification at any reasonable time to establishments and to all parts of such premises for the purposes of making inspections under this chapter.
2. When meat has been inspected and approved by the department, such inspection will be equal to federal inspection and therefore may be accepted by state agencies and political subdivisions of the state and no other inspection can be required.
a. An inspection of products placed in any container at any official establishment shall not be deemed to be complete until the products are sealed or enclosed therein under the supervision of an inspector.
b. For purposes of any inspection of products required by this chapter, inspectors authorized by the secretary shall have access at all times by day or night to every part of every establishment required to have inspection under this chapter, whether the establishment is operated or not.
[C66, 71, 73, 75, 77, 79, 81, §189A.11]
2013 Acts, ch 30, §40
2023 Iowa Code › Title V - AGRICULTURE › Chapter 189A - MEAT AND POULTRY INSPECTION › Section 189A.14 - Injunctive relief.

189A.14 Injunctive relief.
1. Judicial review of the action of the secretary may be sought in accordance with the terms of the Iowa administrative procedure Act, chapter 17A.
2. The district court in the county where the violation occurs may enjoin a person from violating this chapter or a regulation promulgated by the secretary pursuant to this chapter. The department may apply to the district court for the injunction. In order to obtain injunctive relief the department shall not be required to post a bond or prove the absence of an adequate remedy at law, unless the court for good cause otherwise orders. The court may order any form of prohibitory or mandatory relief that is appropriate under principles of equity, including but not limited to issuing a temporary or permanent restraining order.
[C66, 71, 73, 75, 77, 79, 81, §189A.14]
88 Acts, ch 1036, §2; 2003 Acts, ch 44, §114
2023 Iowa Code › Title V - AGRICULTURE › Chapter 189A - MEAT AND POULTRY INSPECTION › Section 189A.15 - Cooperation with other agencies.

189A.15 Cooperation with other agencies.
The secretary is hereby authorized to cooperate with all other agencies, federal and state, in order to carry out the effective administration of this chapter.
[C66, 71, 73, 75, 77, 79, 81, §189A.15]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 189A - MEAT AND POULTRY INSPECTION › Section 189A.16 - Forgery or counterfeiting.

189A.16 Forgery or counterfeiting.
1. No brand manufacturer, printer, or other person shall cast, print, lithograph, or otherwise make any device containing any official mark or simulation thereof, or any label bearing any such mark or simulation, or any form of official certificate or simulation thereof, except as authorized by the secretary.
2. No person shall do any of the following:
a. Forge any official device, mark, or certificate.
b. Without authorization from the secretary, use any official device, mark, or certificate, or simulation thereof, or alter, detach, deface, or destroy any official device, mark, or certificate.
c. Contrary to the regulations prescribed by the secretary, fail to use, or to detach, deface, or destroy any official device, mark, or certificate.
d. Knowingly possess, without promptly notifying the secretary or the secretary’s representative, any official device or any counterfeit, simulated, forged, or improperly altered official certificate or any device or label or any carcass of any animal, including poultry, or part or product thereof, bearing any counterfeit, simulated, forged, or improperly altered official mark.
e. Knowingly make any false statement in any shipper’s certificate or other nonofficial or official certificate provided for in the regulations prescribed by the secretary.
f. Knowingly represent that any article has been inspected and passed, or exempted, under this chapter when it has not been so inspected and passed, or exempted.
[C71, 73, 75, 77, 79, 81, §189A.16]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 189A - MEAT AND POULTRY INSPECTION › Section 189A.18 - Humane slaughter practices.

189A.18 Humane slaughter practices.
Every establishment subject to the provisions of this chapter engaged in the slaughter of bovine, porcine, caprine, or ovine animals or farm deer shall slaughter all such animals in an approved humane slaughtering method. For purposes of this section, an approved humane slaughtering method shall include and be limited to slaughter by shooting, electrical shock, captive bolt, or use of carbon dioxide gas prior to the animal being shackle hoisted, thrown, cast, or cut; however, the slaughtering, handling, or other preparation of livestock in accordance with the ritual requirements of the Jewish or any other faith that prescribes and requires a method whereby slaughter becomes effected by severance of the carotid arteries with a sharp instrument is hereby designated and approved as a humane method of slaughter under the law.
[C66, 71, 73, 75, 77, 79, 81, §189A.18]
95 Acts, ch 134, §4; 2017 Acts, ch 159, §30
2023 Iowa Code › Title V - AGRICULTURE › Chapter 189A - MEAT AND POULTRY INSPECTION › Section 189A.19 - Bribery.

189A.19 Bribery.
Any person who gives, pays, or offers, directly or indirectly, to any officer or employee of this state authorized to perform any of the duties prescribed by this chapter or by the regulations of the secretary, any money or other thing of value, with intent to influence said officer or employee in the discharge of any such duty, shall be deemed guilty of a felony and, upon conviction thereof, shall be punished by a fine not less than five thousand dollars nor more than ten thousand dollars and by imprisonment in the penitentiary not less than one year nor more than three years; and any officer or employee of this state authorized to perform any of the duties prescribed by this chapter who accepts any money, gift, or other thing of value from any person, given with intent to influence the officer’s or employee’s official action, or who receives or accepts from any person engaged in intrastate commerce any gift, money, or other thing of value given with any purpose or intent whatsoever, shall be deemed guilty of a felony and shall, upon conviction thereof, be summarily discharged from office and shall be punished by a fine not less than one thousand dollars nor more than ten thousand dollars and by imprisonment in the penitentiary not less than one year nor more than three years.
[C71, 73, 75, 77, 79, 81, §189A.19]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 189A - MEAT AND POULTRY INSPECTION › Section 189A.20 - No inspection for products inedible as human food.

189A.20 No inspection for products inedible as human food.
Inspection shall not be provided under this chapter at any establishment for the slaughter of livestock or poultry or the preparation of any livestock products or poultry products which are not intended for use as human food, but such articles shall, prior to their offer for sale or transportation in intrastate commerce, unless naturally inedible by humans, be denatured or otherwise identified as prescribed by regulations of the secretary to deter their use for human food.
[C71, 73, 75, 77, 79, 81, §189A.20]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 189A - MEAT AND POULTRY INSPECTION › Section 189A.21 - Appropriation authorized.

189A.21 Appropriation authorized.
There is hereby authorized to be appropriated such sums as may be necessary to carry out the provisions of this chapter.
[C71, 73, 75, 77, 79, 81, §189A.21]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 189A - MEAT AND POULTRY INSPECTION › Section 189A.22 - Federal grants.

189A.22 Federal grants.
All federal grants to and the federal receipts of this department are hereby appropriated for the purpose set forth in such federal grants or receipts.
[C71, 73, 75, 77, 79, 81, §189A.22]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.2 - Additional standards — milk and dairy products.

190.2 Additional standards — milk and dairy products.
1. The department may establish and publish standards for foods when such standards are not fixed by law. The standards shall conform with standards for foods adopted by federal agencies including, but not limited to, the United States department of agriculture.
2. The department shall adopt rules specifying standards for milk and dairy products which are consistent with the “Pasteurized Milk Ordinance”, as provided in chapter 192, and applicable federal standards of identity.
[S13, §4999-a18; C24, 27, 31, 35, 39, §3059; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §190.2]
91 Acts, ch 74, §4; 98 Acts, ch 1032, §6; 2016 Acts, ch 1011, §121
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.3 - Food adulterations.

190.3 Food adulterations.
1. For the purposes of this chapter, any food shall be deemed to be adulterated:
a. If any substance has been mixed or packed with it so as to reduce or injuriously affect its quality.
b. If any substance has been substituted to any extent.
c. If any valuable constituent has been removed to any extent.
d. If it has been mixed, colored, powdered, coated, or stained whereby damage or inferiority is concealed.
e. If it contains formaldehyde, sulphites or boron compound, or any poisonous or other ingredients injurious to health.
f. If it consists to any extent of a diseased, filthy, or decomposed animal or vegetable substance, whether manufactured or otherwise.
g. If it consists to any extent of an animal that has died otherwise than by slaughter.
h. If it is the product of or obtained from a diseased or infected animal.
i. If it has been damaged by freezing.
j. If it does not conform to the standards established by law or by the department.
2. The provisions of subsection 1, paragraphs “a” and “b”, shall not apply to the addition of vitamins approved by the United States Pharmacopoeia or the removal of milk fat from milk.
[C73, §4042; C97, §4989, 4990; S13, §2515-b, -d; SS15, §4999-a31e; C24, 27, 31, 35, 39, §3060; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §190.3]
91 Acts, ch 74, §5; 2009 Acts, ch 41, §263
Referred to in §190.4, 190.9
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.4 - Adulterations of dairy products.

190.4 Adulterations of dairy products.
In addition to the adulterations enumerated in section 190.3, milk, cream, or skimmed milk shall be deemed to be adulterated:
1. If it contains visible dirt or is kept or placed at any time in an unclean container.
2. If obtained from a cow within fifteen days before or five days after calving.
3. If obtained from a cow stabled in an unhealthful place, or fed upon any substance in a state of putrefaction or of unhealthful nature.
4. If obtained from a cow which has consumed chemical, medicinal, or radioactive agents capable of being secreted in milk.
5. If obtained from a cow in a mastitic condition.
[C97, §4989, 4990; S13, §2515-b, -d; C24, 27, 31, 35, 39, §3061; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §190.4]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.5 - Adulterated milk or milk products.

190.5 Adulterated milk or milk products.
Any milk or milk product shall further be deemed to be adulterated:
1. If it bears or contains any poisonous or deleterious substance in a quantity which may render it injurious to health.
2. If it bears or contains any added poisonous or deleterious substance for which no safe tolerance has been established by state or federal regulation, or in excess of such tolerance if one has been established.
3. If it consists, in whole or in part, of any substance unfit for human consumption.
4. If it has been produced, processed, prepared, packed, or held under insanitary conditions.
5. If its container is composed, in whole or in part, of any poisonous or deleterious substance which may render the contents injurious to health.
6. If any substance has been added thereto or mixed or packed therewith so as to increase its bulk or weight, or reduce its quality or strength, or make it appear better or of greater value than it is.
[C71, 73, 75, 77, 79, 81, §190.5]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.6 - Adulteration with fats and oils.

190.6 Adulteration with fats and oils.
No milk, cream, skimmed milk, buttermilk, condensed or evaporated milk, powdered or desiccated milk, condensed skimmed milk, ice cream, or any fluid derivatives of any of them shall be made from or have added thereto any fat or oil other than milk fat, and no product so made or prepared shall be sold, offered or exposed for sale, or possessed with the intent to sell, under any trade name or other designation of any kind. Provided however, that it shall be lawful to produce and sell a condensed or evaporated milk product in which the milk fat has been replaced by an edible vegetable fat made from soybean oil. Such a product shall be given a distinctive name to distinguish it from natural, condensed, or evaporated milk, which name shall not include the words “milk” or “milk products” or any derivative thereof, and the label under which such a product is sold at retail shall clearly state the vegetable fat content of the product.
[C24, 27, 31, 35, 39, §3062; C46, 50, 54, 58, 62, 66, §190.5; C71, 73, 75, 77, 79, 81, §190.6]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.7 - Coloring imitation cheese.

190.7 Coloring imitation cheese.
No imitation cheese shall be colored with any substance and no such imitation cheese shall be made by mixing animal fats, vegetable oils, or other substances for the purpose or with the effect of imparting to the mixture the color of yellow cheese.
[C97, §2518; C24, 27, 31, 35, 39, §3063; C46, 50, 54, 58, 62, 66, §190.6; C71, 73, 75, 77, 79, 81, §190.7]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.8 - Coloring vinegar.

190.8 Coloring vinegar.
Vinegar shall not be colored with coloring matter and distilled vinegar shall not have a brown color in imitation of cider vinegar.
[SS15, §4999-a31; C24, 27, 31, 35, 39, §3064; C46, 50, 54, 58, 62, 66, §190.7; C71, 73, 75, 77, 79, 81, §190.8]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.9 - Adulteration of candies.

190.9 Adulteration of candies.
In addition to the adulterations enumerated in section 190.3, candy shall be deemed to be adulterated if it contains terra alba, barytes, talc, paraffin, chrome yellow, or other mineral substance.
[SS15, §4999-a31e; C24, 27, 31, 35, 39, §3065; C46, 50, 54, 58, 62, 66, §190.8; C71, 73, 75, 77, 79, 81, §190.9]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.10 - Sale by false name.

190.10 Sale by false name.
No person shall offer or expose for sale, sell, or deliver any article of food which is defined in this chapter under any other name than the one herein specified or offer or expose for sale, sell, or deliver any article of food which is not defined in this chapter under any other name than its true name, trade name, or trademark name.
[C24, 27, 31, 35, 39, §3066; C46, 50, 54, 58, 62, 66, §190.9; C71, 73, 75, 77, 79, 81, §190.10]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.11 - Artificial sweetening — labeling.

190.11 Artificial sweetening — labeling.
Where any approved artificial sweetening product such as saccharin or sulfamate is used by any person in the manufacture or sale of any article of food intended for human consumption, the container in which any such food or beverage is sold or offered for sale to the public shall be clearly, legibly and noticeably labeled with the name of the sweetening product used. The portion of the store, display counter, shelving, or other place where such food or beverage is displayed or offered for sale, shall be clearly and plainly identified by an appropriate sign reading:
FOR DIETARY PURPOSES.
[C54, 58, 62, 66, §190.10; C71, 73, 75, 77, 79, 81, §190.11]
2015 Acts, ch 29, §30
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.12 - Standards for frozen desserts.

190.12 Standards for frozen desserts.
1. Frozen desserts and the pasteurized dairy ingredients used in the manufacture thereof, shall comply with the following standards:
____________________________________________________________
Milk, cream, and fluid Temperature Storage at
dairy ingredient 45 degrees
Fahrenheit.
Bacterial limit 50,000 per
milliliter
Coliform limit 10 per milliliter
____________________________________________________________
Frozen dessert mixes, Temperature Storage at
frozen desserts (plain) 45 degrees
Fahrenheit.
Bacterial limit 50,000 per gram
Coliform limit 10 per gram
____________________________________________________________
Dry dairy ingredient Extra grade or better as defined by
U.S. Standards for grades for the
particular product.
____________________________________________________________
Dry powder mix Bacterial limit 50,000 per gram
Coliform limit 10 per gram
____________________________________________________________
2. The bacteria count and coliform determination shall not exceed these standards in three out of the last five consecutive samples taken by the regulatory agency.
3. This section shall not preclude holding mix at a higher temperature for a short period of time immediately prior to freezing where applicable to the particular manufacturing or processing practices.
4. This section shall not apply to sterilized mix in hermetically sealed containers.
5. The coliform determination for bulky flavored frozen desserts shall not be more than twenty per gram.
[C71, 73, 75, 77, 79, 81, §190.12]
2009 Acts, ch 133, §74; 2013 Acts, ch 30, §41
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.13 - Frozen desserts — edible containers.

190.13 Frozen desserts — edible containers.
Notwithstanding any other labeling provision of the Code, frozen dessert of any kind or flavor may be dispensed and sold at retail in edible containers or as a part of any food preparation intended for consumption without further preparation, including but not limited to the preparations commonly termed milk shakes, malted milks, sundaes, and floats.
[C71, 73, 75, 77, 79, 81, §190.13]
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.14 - Administration — milk and dairy products.

190.14 Administration — milk and dairy products.
1. The department shall administer this chapter consistent with the provisions of the “Grade ‘A’ Pasteurized Milk Ordinance”, as provided in section 192.102.
2. The department, as provided in section 192.108, may contract with a person qualified by the department to perform inspection of dairy farms, milk plants, receiving stations, or transfer stations to ensure compliance with this chapter.
91 Acts, ch 74, §6; 94 Acts, ch 1198, §37; 97 Acts, ch 33, §4
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190 - ADULTERATION OF FOODS › Section 190.15 - Violations — injunction.

190.15 Violations — injunction.
The department may restrain a person violating this chapter or a rule adopted by the department under this chapter by petitioning the district court where the violation occurs for injunctive relief. Each day that a violation continues constitutes a separate violation.
91 Acts, ch 74, §7
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190A - FARM-TO-SCHOOL ACT › Section 190A.2 - Definitions.

190A.2 Definitions.
As used in this chapter, unless the context otherwise requires:
1. “Department” means the department of agriculture and land stewardship.
2. “Food animal” means an animal belonging to the bovine, caprine, ovine, or porcine species; a turkey, chicken, or other type of poultry; a farm deer as defined in section 170.1; a fish or other aquatic organism confined in private waters for human consumption; or a bee as defined in section 160.1A.
3. “Food commodity” means any of the following:
a. A food animal that is to be slaughtered or harvested and that is to be processed into a food product.
b. An item regularly generated by a food animal, including milk, eggs, or honey, that has been collected, and that is to be processed into a food product.
c. Sap, whole nuts, or whole produce, including vegetables or fruit, that has been harvested and that is to be processed into a food product.
4. “Food product” means a perishable or nonperishable product derived from processing a food commodity to be fit for human consumption, including but not limited to cuts of meat, poultry, or fish; shelled aquatic items; pasteurized milk or dairy products; washed shelled eggs; honey; maple syrup; cleaned unshelled or shelled nuts; washed whole produce; and washed and cut produce.
5. “Fund” means the farm-to-school fund created in section 190A.5.
6. “Process” means to prepare a food commodity in a manner that allows it to be sold to consumers as a food product, including by altering the form or identity of the food commodity; trimming, cutting, cleaning, drying, freezing, filtering, sorting, or shelling the food commodity; or packaging the food commodity.
7. “Program” means the farm-to-school program created in section 190A.6.
8. “School” means a public school or nonpublic school, as those terms are defined in section 280.2, or that portion of a public school or nonpublic school that provides facilities for teaching any grade from kindergarten through grade twelve.
9. “School district” means a school district as described in chapter 274.
2021 Acts, ch 149, §5
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190A - FARM-TO-SCHOOL ACT › Section 190A.3 - Goals and strategies.

190A.3 Goals and strategies.
1. The farm-to-school program shall seek to link elementary and secondary public and nonpublic schools in this state with Iowa farms to provide schools with fresh and minimally processed food for inclusion in school meals and snacks, encourage children to develop healthy eating habits, and provide Iowa farmers access to consumer markets.
2. The farm-to-school program may include activities that provide students with hands-on learning opportunities, such as farm visits, cooking demonstrations, and school gardening and composting programs.
3. The department of agriculture and land stewardship and the department of education shall seek to establish partnerships with public agencies and nonprofit organizations to implement a structure to facilitate communication between farmers and schools.
4. The department of agriculture and land stewardship and the department of education shall actively seek financial or in-kind contributions from organizations or persons to support the program.
2007 Acts, ch 215, §95; 2009 Acts, ch 41, §76; 2013 Acts, ch 129, §62, 63
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190A - FARM-TO-SCHOOL ACT › Section 190A.4 - Agency cooperation.

190A.4 Agency cooperation.
The department of agriculture and land stewardship and the department of education shall provide information regarding the Iowa farm-to-school program in an electronic format on the department’s internet site.
2007 Acts, ch 215, §96; 2013 Acts, ch 90, §257
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190A - FARM-TO-SCHOOL ACT › Section 190A.5 - Farm-to-school fund.

190A.5 Farm-to-school fund.
1. A farm-to-school fund is created in the state treasury under the management and control of the department.
2. The fund shall include moneys appropriated to the fund by the general assembly. The fund shall include any other moneys available to and obtained or accepted by the department, including moneys from public or private sources, to support the program.
3. Moneys in the fund are appropriated to support the program in a manner determined by the department, including for reasonable administrative costs incurred by the department. However, the department shall not expend more than four percent of moneys existing at any one time in the fund during each fiscal year for purpose of paying costs associated with the administration of the program and fund incurred by the department during that fiscal year. Moneys expended from the fund shall not require further special authorization by the general assembly.
4. a. Notwithstanding section 12C.7, interest or earnings on moneys in the fund shall be credited to the fund.
b. Notwithstanding section 8.33, moneys credited to 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.
2021 Acts, ch 149, §6
Referred to in §190A.2
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES › Section 190B.101 - Definitions.

190B.101 Definitions.
As used in this subchapter, unless the context otherwise requires:
1. “Department” means the department of revenue.
2. “Tax credit” means the from farm to food donation tax credit as established in this subchapter.
2013 Acts, ch 140, §139, 147; 2021 Acts, ch 80, §92
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES › Section 190B.102 - Department of revenue — cooperation with other departments.

190B.102 Department of revenue — cooperation with other departments.
1. This subchapter shall be administered by the department of revenue.
2. The department shall adopt all rules necessary to administer this subchapter.
3. The department of agriculture and land stewardship, the department of public health, the department of human services, and the department of inspections and appeals shall cooperate with the department of revenue to administer this subchapter.
2013 Acts, ch 140, §140, 147; 2021 Acts, ch 80, §93
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES › Section 190B.103 - From farm to food donation tax credit.

190B.103 From farm to food donation tax credit.
A from farm to food donation tax credit is allowed against the taxes imposed in chapter 422, subchapters II and III, as provided in this subchapter.
2013 Acts, ch 140, §141, 147; 2020 Acts, ch 1062, §94; 2021 Acts, ch 80, §94
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES › Section 190B.104 - From farm to food donation tax credit — eligibility.

190B.104 From farm to food donation tax credit — eligibility.
In order to qualify for a from farm to food donation tax credit, all of the following must apply:
1. The taxpayer must produce the donated food commodity.
2. The taxpayer must transfer title to the donated food commodity to an Iowa food bank, or an Iowa emergency feeding organization, recognized by the department. The taxpayer shall not receive remuneration for the transfer.
3. The donated food commodity cannot be damaged or out-of-condition and declared to be unfit for human consumption by a federal, state, or local health official. A food commodity that meets the requirements for donated foods pursuant to the federal emergency food assistance program satisfies this requirement.
4. A taxpayer claiming the tax credit shall provide documentation supporting the tax credit claim in a form and manner prescribed by the department by rule.
2013 Acts, ch 140, §142, 147
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES › Section 190B.105 - From farm to food donation tax credit — claims filed by individuals who belong to business entities.

190B.105 From farm to food donation tax credit — claims filed by individuals who belong to business entities.
An individual may claim a from farm to food donation tax credit of a partnership, limited liability company, S corporation, estate, or trust electing to have income taxed directly to the individual. The amount claimed by the individual shall be based upon the pro rata share of the individual’s earnings from the partnership, limited liability company, S corporation, estate, or trust.
2013 Acts, ch 140, §143, 147
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES › Section 190B.106 - From farm to food donation tax credit — limits on claims.

190B.106 From farm to food donation tax credit — limits on claims.
A from farm to food donation tax credit is subject to all of the following limitations:
1. The tax credit shall not exceed a qualifying amount for the tax year that the tax credit is claimed. The qualifying amount is the lesser of the following:
a. Fifteen percent of the value of the commodities donated during the tax year for which the credit is claimed. The value of the commodities shall be determined in the same manner as a charitable contribution of food for federal tax purposes under section 170(e)(3)(C) of the Internal Revenue Code.
b. Five thousand dollars.
2. A tax credit in excess of the taxpayer’s liability for the tax year is not refundable but may be credited to the tax liability for the following five years or until depleted, whichever is earlier.
3. If a tax credit is allowed, the amount of the contribution for which the tax credit is claimed shall not be deductible in determining taxable income for state tax purposes.
4. A tax credit shall not be carried back to a tax year prior to the tax year in which the taxpayer claims the tax credit.
2013 Acts, ch 140, §144, 147
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190B - FARM TO FOOD DONATION TAX CREDIT AND EMERGENCY FOOD PURCHASES › Section 190B.201 - Iowa emergency food purchase program — fund.

190B.201 Iowa emergency food purchase program — fund.
1. An Iowa emergency food purchase program fund is established in the state treasury and shall be administered by the department of agriculture and land stewardship. The fund shall consist of moneys appropriated to the fund pursuant to section 602.8108, subsection 11, and any other moneys appropriated to the fund.
2. The purpose of the fund is to relieve situations of emergency experienced by families or individuals who reside in this state, including low-income families and individuals and unemployed families and individuals, by distributing food to those persons, and the department of agriculture and land stewardship may contract with an Iowa food bank association to manage the program.
3. The Iowa food bank association managing the program shall distribute food under the program to emergency feeding organizations in this state. The Iowa food bank association shall report to the department of agriculture and land stewardship as required by the department.
4. “Iowa food bank association” means a private nonprofit entity that meets all of the following requirements:
a. The association is organized under chapter 504.
b. The association qualifies under section 501(c)(3) of the Internal Revenue Code as an organization exempt from federal income tax under section 501(a) of the Internal Revenue Code.
c. The association’s members include food banks, or affiliations of food banks, that together serve all counties in this state.
d. The association’s principal office is located in this state.
5. Notwithstanding section 8.33, moneys in the fund that remain unencumbered or unobligated at the close of the fiscal year shall not revert but shall remain available for expenditure for the purposes designated until two years following the last day of the fiscal year in which the funds were originally appropriated.
2020 Acts, ch 1074, §58, 93; 2021 Acts, ch 76, §41
Referred to in §602.8108
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.1A - Other definitions.

190C.1A Other definitions.
For purposes of this chapter, words and phrases that are not defined in section 190C.1 shall have the same meanings as provided in
7 C.F.R. pt. 205
.
2003 Acts, ch 104, §2, 21
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.1B - General authority.

190C.1B General authority.
Any provision in this chapter referring generally to compliance with the requirements of this chapter also includes compliance with requirements in rules adopted by the department pursuant to this chapter, orders issued by the department as authorized under this chapter, and the terms and conditions applicable to any certification made pursuant to this chapter.
2003 Acts, ch 104, §3, 21
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.2A - Duties of the council.

190C.2A Duties of the council.
The organic advisory council shall assist the department in implementing and administering the provisions of this chapter as requested by the department. Upon request by the department, the council shall do all of the following:
1. Develop rules, policies, and procedures required to implement and administer this chapter.
2. Collect information required by the department in implementing and administering this chapter.
3. Interpret the requirements of this chapter, including rules adopted and orders issued pursuant to this chapter, and requirements of the national organic program.
4. Establish and change fees as provided in section 190C.5.
5. Provide advice regarding the most effective manner to use services provided by regional organic associations as provided in section 190C.6.
6. Provide information and expert opinions relating to organic agricultural products to the department.
7. Provide information relating to organic agricultural products to interested persons.
8. Promote organic agricultural products to consumers.
2003 Acts, ch 104, §7, 21
Referred to in §190C.3
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.2B - Establishment and implementation of this chapter.

190C.2B Establishment and implementation of this chapter.
1. The department shall implement and administer the provisions of this chapter for agricultural products that have been produced and handled within this state using organic methods as provided in this chapter. The department may consult with the council in implementing and administering this chapter. The department may certify agricultural products that have been produced and handled outside this state using an organic method as provided in this chapter.
2. The department may establish a state organic program as provided in 7 U.S.C. §6501 et seq. and
7 C.F.R. pt. 205
. The secretary may apply for any approval or accreditation or execute any agreement required under the national organic program in order to implement, administer, and enforce this chapter.
3. Unless prohibited by the national organic program, the attorney general may be joined as a party authorized to enforce the provisions of this chapter.
4. All provisions of this chapter shall be deemed in compliance with the national organic program, unless expressly provided otherwise by the United States department of agriculture.
2003 Acts, ch 104, §8, 21
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.3 - Duties and powers of the department.

190C.3 Duties and powers of the department.
In implementing the provisions of this chapter consistent with the national organic program, the department shall provide for the administration and enforcement of this chapter, including by adopting rules and issuing orders pursuant to chapter 17A. The department may adopt any part of the national organic program by reference.
1. The department shall be a state certifying agent and the department shall be the certifying agent’s operation as provided in the national organic program.
2. The department may request assistance from the council as provided in section 190C.2A or from one or more regional organic associations as provided in section 190C.6.
3. a. The secretary may serve as the state organic program’s governing state official. However, no other person shall serve in that position without approval by the secretary.
b. The secretary may designate a person within the department to act on the secretary’s behalf in carrying out the duties of the state organic program’s governing state official.
4. The department may assume enforcement obligations under the national organic program in this state for the requirements of this chapter. The department shall provide for on-site inspections. The department and the attorney general may coordinate the enforcement activities as provided in section 190C.21.
98 Acts, ch 1205, §3, 20; 2003 Acts, ch 104, §9, 21
Referred to in §190C.6
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.5 - State fees — deposit into general fund of the state.

190C.5 State fees — deposit into general fund of the state.
1. The department acting as a state certifying agent shall establish a schedule of fees by rule.
a. The department shall establish the rate of fees based on an estimate of the amount of revenues from the fees required by the department to administer and enforce this chapter.
b. The department shall annually review the estimate and may change the rate of fees. The fees must be adjusted in order to comply with this subsection.
c. The fees shall be charged to persons who are certified under this chapter, including production operations and handling operations, in a manner that is consistent with the national organic program.
2. a. The department acting as a state certifying agent may charge additional fees for carrying out the duties of that position to the extent that the fees are consistent with the national organic program.
b. The secretary acting as the state organic program’s governing state official may charge fees for carrying out the duties of that position to the extent consistent with the national organic program.
3. The department shall collect state fees under this chapter which shall be deposited into the general fund of the state.
98 Acts, ch 1205, §5, 20; 2003 Acts, ch 104, §10, 21; 2009 Acts, ch 41, §77
Referred to in §190C.2A
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.6 - Regional organic associations.

190C.6 Regional organic associations.
1. Regional organic associations may be established as provided in this section. A regional organic association must be organized as a corporation under chapter 504 which has certified members, elects its own officers and directors, and is independent from the department.
2. The department may authorize a regional organic association to assist the department in acting as a state certifying agent pursuant to section 190C.3. The regional organic association must be registered with the department. Upon request by the department, a registered regional organic association may do all of the following:
a. Review applications and provide applicants with technical assistance in completing applications. The department may authorize a regional organic association to process applications, including collecting and forwarding applications to the department.
b. Prepare a summary of an application, including materials accompanying the application, for review by the department. A regional organic association may include a recommendation for approval, modification, or disapproval of an application.
98 Acts, ch 1205, §6, 20; 2003 Acts, ch 104, §11, 21; 2004 Acts, ch 1049, §191; 2004 Acts, ch 1175, §394
Referred to in §190C.1, 190C.2A, 190C.3
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.21 - General enforcement.

190C.21 General enforcement.
1. The department acting as a state certifying agent and on behalf of the secretary who elects to act as the state organic program’s governing state official shall enforce this chapter.
2. To the extent authorized by the national organic program, the attorney general shall assist the department in enforcing this chapter. The department or the attorney general may commence legal proceedings in district court to enforce a provision of this chapter. If the attorney general assists the department under this section, the attorney general may commence the legal proceedings at the request of the department or upon the attorney general’s own initiative.
3. This chapter does not require the department or attorney general to institute a proceeding for a minor violation if the department or attorney general concludes that the public interest will be best served by a suitable notice of warning in writing.
98 Acts, ch 1205, §11, 20; 2003 Acts, ch 104, §12, 21
Referred to in §190C.3, 190C.26
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.22 - Investigations, complaints, inspections, and examinations.

190C.22 Investigations, complaints, inspections, and examinations.
In enforcing the provisions of this chapter consistent with the national organic program, the department may conduct an investigation to determine if a person is complying with the requirements of this chapter. To the extent consistent with the national organic program, all of the following shall apply:
1. The department may receive a complaint from any person regarding a violation of this chapter. The department shall adopt procedures for persons filing complaints. The department shall establish procedures for processing complaints including requiring minimum information to determine the verifiability of a complaint.
2. The department may conduct inspections at times and places and to an extent that the department determines necessary in order to conclude whether there is a violation of this chapter. The department may enter upon any public or private premises during regular business hours in a manner consistent with the laws of this state and the United States, including
Article I, section 8, of the Constitution of the State of Iowa
, or the fourth amendment to the Constitution of the United States for purposes of carrying out an inspection.
3. The department may conduct examinations of agricultural products in order to determine if the agricultural products are in compliance with this chapter. Unless the national organic program otherwise requires, all of the following shall apply:
a. The methods for examination shall be the official methods adopted by the association of official agricultural chemists in all cases where methods have been adopted by the association.
b. A sworn statement by the state chemist or the state chemist’s deputy stating the results of an analysis of a sample taken from a lot of agricultural products shall constitute prima facie evidence of the correctness of the analysis of that lot in a contested case proceeding or court proceeding.
98 Acts, ch 1205, §12, 20; 2003 Acts, ch 104, §13, 21
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.23 - Disciplinary action.

190C.23 Disciplinary action.
1. The department may take disciplinary action against a person who is certified pursuant to this chapter for noncompliance with a provision of this chapter or a willful violation of this chapter. The procedures of the disciplinary action shall be consistent with the national organic program. The disciplinary action shall proceed as provided in chapter 17A unless contrary to the national organic program. The department may do any of the following:
a. Issue a letter of warning or reprimand.
b. Suspend or revoke the person’s certification.
2. Any other disciplinary action provided in the national organic program shall be implemented by the secretary acting as the state organic program’s governing state official.
98 Acts, ch 1205, §13, 20; 2003 Acts, ch 104, §14, 21
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.24 - Stop sale order.

190C.24 Stop sale order.
Unless prohibited by the national organic program, the department may issue a stop order to a person who sells, labels, or represents an agricultural product as organic in violation of this chapter.
1. The department may issue a written order to stop the sale of the agricultural product by a person in control of the agricultural product. The person named in the order shall not sell, label, or represent the agricultural product as organic until the department determines that the agricultural product is in compliance with this chapter.
2. The department may require that the product be held at a designated place until released by the department.
3. The department or the attorney general may enforce the order by petitioning the district court in the county where the agricultural product is being sold.
4. The department shall release the agricultural product when the department issues a release order upon satisfaction that legal requirements compelling the issuance of the stop sale order are satisfied. If the person is found to have violated this chapter, the person shall pay all expenses incurred by the department in connection with the agricultural product’s removal.
98 Acts, ch 1205, §14, 20; 2003 Acts, ch 104, §15, 16, 21
2023 Iowa Code › Title V - AGRICULTURE › Chapter 190C - ORGANIC AGRICULTURAL PRODUCTS › Section 190C.25 - Injunctions.

190C.25 Injunctions.
Unless prohibited by the national organic program, the department, the attorney general, an individual, a private organization or association, a county, or a city may bring an action in district court to restrain a producer, handler, or retailer from selling an agricultural product by false or misleading advertising claiming that the agricultural product is organic. A petitioner shall not be required to allege facts necessary to show, or tending to show, a lack of adequate remedy at law, or that irreparable damage or loss will result if the action is brought at law or that unique or special circumstances exist.
98 Acts, ch 1205, §15, 20; 2003 Acts, ch 104, §17, 21