Iowa Code
Chapter 8G - TAXATION TRANSPARENCY AND DISCLOSURE
Section 8G.6 - Noncompliance.

8G.6 Noncompliance.
The director shall not be considered in compliance with this subchapter if the data required for the internet site is not available in a searchable manner and capable of being compiled or if the public is redirected to other government internet sites unless each of those sites displays information from all agencies and each category of information required can be searched electronically by field in a single search.
2011 Acts, ch 122, ยง46