Iowa Code
Chapter 74 - PUBLIC OBLIGATIONS NOT PAID FOR WANT OF FUNDS
Section 74.8 - Designation of tax-exempt public warrants.

74.8 Designation of tax-exempt public warrants.
Each public issuer of warrants may designate the warrants as tax-exempt public warrants if the issuer complies with the tax-exempt reporting requirements of the federal Internal Revenue Code.
87 Acts, ch 104, §1