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76-15
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. Section History: Recent Form
86 Acts, ch 1245, § 851; 2003 Acts, ch 145, §286
