76.15 Underwriters doing business in Iowa.
An underwriter employed to assist in the issuance of obligations by an authority, as defined in section 12.30, state board of regents, or other political subdivision, instrumentality, or agency of the state, shall meet the requirements for doing business in Iowa sufficient to be subject to tax under rules of the department of revenue.
86 Acts, ch 1245, §851; 2003 Acts, ch 145, §286
Structure Iowa Code
Title II - ELECTIONS AND OFFICIAL DUTIES
Chapter 76 - PROVISIONS RELATED TO PUBLIC BONDS AND DEBT OBLIGATIONS
Section 76.1 - Mandatory retirement.
Section 76.2 - Mandatory levy — obligations in anticipation of levy.
Section 76.3 - Tax limitations.
Section 76.4 - Permissive application of funds.
Section 76.6 - Place of payment.
Section 76.7 - Particular bonds affected — payment.
Section 76.8 - Laws applicable.
Section 76.9 - No limit of former power.
Section 76.10 - Registration — immobilization — standards — tax — records.
Section 76.11 - Confidentiality of bond holders — exceptions.
Section 76.12 - Reproduction and validity of signatures.
Section 76.13 - Interim financing.
Section 76.15 - Underwriters doing business in Iowa.
Section 76.16 - Debtor status prohibited.
Section 76.16A - Debtor status permitted — circumstances.