Iowa Code 432.13 – Premium tax exemption — Hawki program — state employee benefits
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1. Premiums collected by participating insurers under chapter 514I are exempt from premium tax.
Terms Used In Iowa Code 432.13
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
2. Premiums received for benefits acquired on behalf of state employees by the department of administrative services pursuant to section 8A.402, subsection 1, and by the state board of regents pursuant to chapter 262, are exempt from premium tax.