76.15 - UNDERWRITERS DOING BUSINESS IN IOWA.

        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