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Terms Used In Iowa Code 538A.13

  • person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
538A.13 Burden of proving exemption.
In an action under this chapter, the burden of proving an exemption under § 538A.2, subsection 2, is upon the person claiming the exemption.
89 Acts, ch 183, §13
CS89, §533C.13
C93, §538A.13