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
Iowa Legal Code