§ 1C.1 Legal public holidays
§ 1C.2 Paid holidays
§ 1C.3 Mother’s Day — Father’s Day
§ 1C.4 Independence Sunday
§ 1C.5 Columbus Day
§ 1C.6 Veterans Day
§ 1C.7 Youth Honor Day
§ 1C.8 Herbert Hoover Day
§ 1C.9 Dr. Martin Luther King, Jr. Day
§ 1C.10 Arbor Day and Week
§ 1C.11 Iowa State Flag Day
§ 1C.12 Dr. Norman E. Borlaug World Food Prize Day
§ 1C.13 Bill of Rights Day
§ 1C.14 Juneteenth National Freedom Day
§ 1C.15 Gift to Iowa’s Future Recognition Day
§ 1C.16 Purple Heart Day
§ 1C.17 George Washington Carver Day

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Terms Used In Iowa Code > Chapter 1C - Public Holidays and Recognition Days

  • Address: means a residential street address, school address, or work address of an individual, as specified on the individual's application to be a program participant under this chapter. See Iowa Code 9E.2
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Agency: means a unit of state government, which is an authority, board, commission, committee, council, department, or independent agency as defined in section 7E. See Iowa Code 8F.2
  • Agency: means a principal central department enumerated in section 7E. See Iowa Code 8E.103
  • Agency: includes individual state agencies and programs, as well as those programs and activities that are administered by or involve more than one agency. See Iowa Code 8G.3
  • Agency contract: means an agreement in which a student athlete authorizes a person to negotiate or solicit on behalf of the athlete a professional sports services contract or an endorsement contract. See Iowa Code 9A.102
  • Agency performance plan: means an action plan based on an agency strategic plan which utilizes performance measures, data sources, and performance targets to achieve the agency's goals adopted pursuant to section 8E. See Iowa Code 8E.103
  • Agency strategic plan: means the strategic plan for the agency adopted pursuant to section 8E. See Iowa Code 8E.103
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Applicant: means a person authorized to regularly lend moneys to be secured by a mortgage on real property in this state, a licensed real estate broker, a licensed attorney, a participating abstractor, or a licensed closing agent. See Iowa Code 16.92
  • Applicant: means an adult, a parent or guardian acting on behalf of an eligible minor, or a guardian acting on behalf of an incapacitated person as defined in section 633. See Iowa Code 9E.2
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Athlete agent: means an individual, whether or not registered under this chapter, who does any of the following:
     (1) Directly or indirectly, recruits or solicits a student athlete to enter into an agency contract or, for compensation, procures employment or offers, promises, attempts, or negotiates to obtain employment for a student athlete as a professional athlete or member of a professional sports team or organization. See Iowa Code 9A.102
  • Athletic director: means the individual responsible for administering the overall athletic program of an educational institution or, if an educational institution has separately administered athletic programs for male students and female students, the athletic program for males or the athletic program for females, as appropriate. See Iowa Code 9A.102
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
  • Balanced budget: A budget in which receipts equal outlays.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Block grant: means funds from the federal government awarded in broad program areas within which the state is given considerable latitude in determining how funds are used and for which the state develops its own plan for spending according to general federal guidelines. See Iowa Code 8.2
  • Broadband: means a high-speed, high-capacity electronic transmission medium, including fixed wireless and mobile wireless mediums, that can carry data signals from independent network sources by establishing different bandwidth channels and that is commonly used to deliver internet services to the public. See Iowa Code 8B.1
  • Broadband infrastructure: means the physical infrastructure used for the transmission of data that provides broadband services. See Iowa Code 8B.1
  • Budget: means the budget document required by this chapter to be transmitted to the legislature. See Iowa Code 8.2
  • Categorical grant: means federal funds applied for and received by the state which are in the form of entitlements, formula grants, discretionary grants, open-ended entitlements or another form that may be used only for specific narrowly defined activities except funds for student aid and assistance; grants, contracts and cooperative agreements for research and training for which no appropriated matching funds are required; and reimbursements for services rendered. See Iowa Code 8.2
  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • Chambers: A judge's office.
  • Child: includes child by adoption. See Iowa Code 4.1
  • clerk: means clerk of the court in which the action or proceeding is brought or is pending; and the words "clerk's office" mean the office of that clerk. See Iowa Code 4.1
  • Code: means the Code of Iowa. See Iowa Code 8.2
  • Commission: means the Iowa telecommunications and technology commission established in section 8D. See Iowa Code 8D.2
  • Communications service provider: means a service provider that provides broadband service. See Iowa Code 8B.1
  • Compensation: means payment of, or agreement to pay, any money, thing of value, or financial benefit conferred in return for labor or services rendered by an officer, employee, or other person plus the value of benefits including but not limited to casualty, disability, life, or health insurance, other health or wellness benefits, vacations, holidays, and sick leave, severance payments, retirement benefits, and deferred compensation. See Iowa Code 8F.2
  • Competitive bidding procedure: means the advertisement for, solicitation of, or the procurement of bids; the manner and condition in which bids are received; and the procedure by which bids are opened, accessed, accepted, rejected, or awarded. See Iowa Code 8A.301
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Crop operation: means the same as defined in section 717A. See Iowa Code 8B.1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the department of management. See Iowa Code 8E.103
  • Department: means the department of administrative services. See Iowa Code 8A.101
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Designated address: means the mailing address assigned to a program participant by the secretary. See Iowa Code 9E.2
  • Devise: To gift property by will.
  • Director: means the executive director appointed pursuant to section 8D. See Iowa Code 8D.2
  • Director: means the director of the department of administrative services or the director's designee. See Iowa Code 8A.101
  • Director: means the director of the department of management. See Iowa Code 8G.3
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Division: means the Iowa title guaranty division in the authority, the director of the division, or a designee of the director. See Iowa Code 16.92
  • Document: means a document for filing by the secretary as provided in the relevant filing statute as follows:
  • Domestic abuse: means the same as defined in section 236. See Iowa Code 9E.2
  • Domestic abuse assault: means the same as defined in section 708. See Iowa Code 9E.2
  • Donor: The person who makes a gift.
  • Educational institution: means a public or private elementary school, secondary school, technical or vocational school, community college, college, or university. See Iowa Code 9A.102
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Eligible person: means a person who is a resident of this state, an adult, a minor, or an incapacitated person as defined in section 633. See Iowa Code 9E.2
  • Endorsement contract: means an agreement under which a student athlete is employed or receives consideration to use on behalf of the other party any value that the athlete may have because of publicity, reputation, following, or fame obtained because of athletic ability or performance. See Iowa Code 9A.102
  • Enrolled: means registered for courses and attending athletic practice or class. See Iowa Code 9A.102
  • Enterprise strategic plan: means the strategic plan for the executive branch of state government adopted pursuant to section 8E. See Iowa Code 8E.103
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Facilitate: means a communication service provider's ability to provide broadband service at or above the download and upload speeds specified in the definition of targeted service area in this section to a home, farm, school, or business within a commercially reasonable time and at a commercially reasonable price upon request by a consumer. See Iowa Code 8B.1
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • foreign state: means a government other than the United States, a state, or a federally recognized Indian tribe. See Iowa Code 9B.14
  • Fraud: Intentional deception resulting in injury to another.
  • Funding action or expenditure: includes details on the type of spending that is provided including but not limited to grants, contracts, and appropriations. See Iowa Code 8G.3
  • Funding source: means the state account or fund from which the expenditure is appropriated. See Iowa Code 8G.3
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Government: means the government of the state of Iowa. See Iowa Code 8.2
  • Governmental entity: means any unit of government in the executive, legislative, or judicial branch of government; an agency or political subdivision; any unit of another state government, including its political subdivisions; any unit of the United States government; or any association or other organization whose membership consists primarily of one or more of any of the foregoing. See Iowa Code 8A.101
  • Governmental subdivision: means a county, city, school district, or combination thereof. See Iowa Code 8A.101
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Human trafficking: means a crime described in section 710A. See Iowa Code 9E.2
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • Information technology: means computing and electronics applications used to process and distribute information in digital and other forms and includes information technology devices, information technology services, infrastructure services, broadband and broadband infrastructure, and value-added services. See Iowa Code 8B.1
  • Information technology services: means services designed to do any of the following:
  • Information technology staff: includes any employees performing information technology services, including but not limited to agency employees in information technology classifications, contractors, temporary workers, and any other employees providing information technology services. See Iowa Code 8B.1
  • Infrastructure services: includes all of the following:
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intellectual disability: means a diagnosis of intellectual disability or intellectual developmental disorder, global developmental delay, or unspecified intellectual disability or intellectual developmental disorder which diagnosis shall be made only when the onset of the person's condition was during the developmental period and based on an assessment of the person's intellectual functioning and level of adaptive skills. See Iowa Code 4.1
  • Intercollegiate sport: means a sport played at the collegiate level for which eligibility requirements for participation by a student athlete are established by a national association that promotes or regulates collegiate athletics. See Iowa Code 9A.102
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Intergovernmental entity: means any separate organization established in accordance with chapter 28E or established by any other agreement between an agency and any other governmental entity, whether federal, state, or local, and any department, division, unit, or subdivision thereof. See Iowa Code 8F.2
  • Internet: means the federated international system that is composed of allied electronic communication networks linked by telecommunication channels, that uses standardized protocols, and that facilitates electronic communication services, including but not limited to use of the world wide web; the transmission of electronic mail or messages; the transfer of files and data or other electronic information; and the transmission of voice, image, and video. See Iowa Code 4.1
  • Internet site: means a specific location on the internet that is determined by internet protocol numbers, by a domain name, or by both, including but not limited to domain names that use the designations ". See Iowa Code 4.1
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Judicial officer: means a supreme court justice, a judge of the court of appeals, a district judge, a district associate judge, an associate juvenile judge, an associate probate judge, or a magistrate. See Iowa Code 4.1
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • lessee: means a nonresident alien, foreign business, or foreign government, or an agent, trustee, or fiduciary acting on behalf of the nonresident alien, foreign business, or foreign government, or any other trade or business which is under the lessee's common control as provided in 26 U. See Iowa Code 9I.3
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Life cycle cost: means the expected total cost of ownership during the life of a product. See Iowa Code 8A.301
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Livestock: includes but is not limited to an animal classified as an ostrich, rhea, or emu. See Iowa Code 4.1
  • Mail: means first-class letters and flats delivered via the United States postal service, including priority, express, and certified mail, and excluding packages, parcels, periodicals, and catalogues, unless they are clearly identifiable as pharmaceuticals or clearly indicate that they are sent by a state or county government agency. See Iowa Code 9E.2
  • Majority leader: see Floor Leaders
  • Minority leader: See Floor Leaders
  • month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
  • Network: means the Iowa or state communications network. See Iowa Code 8D.2
  • Oath: A promise to tell the truth.
  • oath: includes affirmation in all cases where an affirmation may be substituted for an oath, and in like cases the word "swear" includes "affirm". See Iowa Code 4.1
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office: means the office of the chief information officer created in section 8B. See Iowa Code 8B.1
  • Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Oversight agency: means an agency that contracts with and disburses state or federal moneys to a recipient entity. See Iowa Code 8F.2
  • Participating agency: means any state agency, except the state board of regents and institutions operated under the authority of the state board of regents. See Iowa Code 8B.1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency, or instrumentality, or other legal entity. See Iowa Code 9A.102
  • 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
  • Personal property: All property that is not real property.
  • personal property: include money, goods, chattels, evidences of debt, and things in action. See Iowa Code 4.1
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Printing: means , as used in chapter 7A and this subchapter, the reproduction of an image from a printing surface made generally by a contact impression that causes a transfer of ink, the reproduction of an impression by a photographic process, or the reproduction of an image by electronic means and shall include binding and may include material, processes, or operations necessary to produce a finished printed product, but shall not include binding, rebinding or repairs of books, journals, pamphlets, magazines and literary articles by any library of the state or any of its offices, departments, boards, and commissions held as a part of their library collection. See Iowa Code 8A.301
  • Private agency: means an individual or any form of business organization, including a nonprofit organization, authorized under the laws of this state or any other state or under the laws of any foreign jurisdiction. See Iowa Code 8F.2
  • Private agency: means an accredited nonpublic school, a nonprofit institution of higher education eligible for tuition grants, or a hospital licensed pursuant to chapter 135B or a physician clinic to the extent provided in section 8D. See Iowa Code 8D.2
  • Private trust funds: means any and all endowment funds and any and all moneys received by a department or establishment from private persons to be held in trust and expended as directed by the donor. See Iowa Code 8.2
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Program: means the address confidentiality program established in this chapter. See Iowa Code 9E.2
  • Program participant: means an individual certified by the secretary as a program participant under section 9E. See Iowa Code 9E.2
  • property: includes personal and real property. See Iowa Code 4.1
  • Public agency: means a state agency, an institution under the control of the board of regents, the judicial branch as provided in section 8D. See Iowa Code 8D.2
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • public funds: means public funds as defined in section 12C. See Iowa Code 12B.10C
  • Public records: means the same as defined in section 22. See Iowa Code 8A.101
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements, hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Iowa Code 4.1
  • Recipient entity: means an intergovernmental entity or a private agency that enters into a service contract with an oversight agency to provide services which will be paid for with local governmental, state, or federal moneys. See Iowa Code 8F.2
  • recipients: means any of the following:
     (1) A corporation. See Iowa Code 8G.3
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Iowa Code 9A.102
  • Recruit or solicit: means attempt to influence the choice of an athlete agent by a student athlete or, if the athlete is a minor, a parent or guardian of the athlete. See Iowa Code 9A.102
  • Registration: means registration as an athlete agent pursuant to this chapter. See Iowa Code 9A.102
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Repayment receipts: means those moneys collected by a department or establishment that supplement an appropriation made by the legislature. See Iowa Code 8.2
  • road: include public bridges, and may be held equivalent to the words "county way" "county road" "common road" and "state road". See Iowa Code 4.1
  • Rule: includes "regulation". See Iowa Code 4.1
  • seal: shall include an impression upon the paper alone, or upon wax, a wafer affixed to the paper, or an official stamp of a notarial officer as provided in chapter 9B. See Iowa Code 4.1
  • Searchable internet site: means an internet site that allows the public at no cost to search and compile the information identified in section 8G. See Iowa Code 8G.3
  • Secretary: means the secretary of state. See Iowa Code 9.11
  • Secretary: means the secretary of state. See Iowa Code 9E.2
  • service: means an advanced review by the secretary of the proposed filing of a document to determine the sufficiency of the actual filing of the document to meet all applicable statutory requirements as required in section 9. See Iowa Code 9.11
  • Service contract: includes grants when the predominant factor, thrust, and purpose of the contract formalizing the grant is for the provision of services. See Iowa Code 8F.2
  • Service of process: The service of writs or summonses to the appropriate party.
  • services: means work performed for an oversight agency or for its client. See Iowa Code 8F.2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Sexual abuse: means a violation of any provision of chapter 709. See Iowa Code 9E.2
  • Sign: means , with present intent to authenticate or adopt a record, doing any of the following:
  • Signature: includes an electronic signature as defined in section 554D. See Iowa Code 4.1
  • Special fund: means any and all government fees and other revenue receipts earmarked to finance a governmental agency to which no general fund appropriation is made by the state. See Iowa Code 8.2
  • Stalking: means the same as defined in section 708. See Iowa Code 9E.2
  • State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Iowa Code 9A.102
  • 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
  • State agency: means a board, department, commission or authority of or acting on behalf of the state having the power to enter into contracts with or without the approval of the executive council to acquire property in its own name or in the name of the state. See Iowa Code 7D.34
  • state agency: means a unit of state government, which is an authority, board, commission, committee, council, department, or independent agency as defined in section 7E. See Iowa Code 8A.101
  • State communications: refers to the transmission of voice, data, video, the written word, or other visual signals by electronic means but does not include radio and television facilities and other educational telecommunications systems and services including narrowcast and broadcast systems under the public broadcasting division of the department of education, or the department of transportation distributed data processing and mobile radio network. See Iowa Code 8D.2
  • State funds: means any and all moneys appropriated by the legislature, or money collected by or for the state, or an agency thereof, pursuant to authority granted by any of its laws. See Iowa Code 8.2
  • Statute: A law passed by a legislature.
  • Strategic plan: means an enterprise strategic plan or an agency strategic plan. See Iowa Code 8E.103
  • Student athlete: means an individual who is eligible to attend an educational institution and engages in, is eligible to engage in, or may be eligible in the future to engage in, any interscholastic or intercollegiate sport. See Iowa Code 9A.102
  • Subpoena: A command to a witness to appear and give testimony.
  • Targeted service area: means any of the following:
  • Tax exemption or credit: means an exclusion from the operation or collection of a tax imposed in this state. See Iowa Code 8G.3
  • Taxing jurisdiction: means a political subdivision of the state with the authority to levy taxes. See Iowa Code 8G.3
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • transient merchant: shall mean and include every merchant, whether an individual person, a firm, corporation, partnership, or association, and whether owner, agent, bailee, consignee, or employee, who shall bring or cause to be brought within the state of Iowa any tangible personal property of any kind, nature, or description, with the intention of temporarily or intermittently selling or offering to sell at retail such tangible personal property within the state of Iowa. See Iowa Code 9C.1
  • Trustee: A person or institution holding and administering property in trust.
  • undertaking: means a promise or security in any form. See Iowa Code 4.1
  • Unencumbered balance: means the unobligated balance of an appropriation after charging thereto all unpaid liabilities for goods and services and all contracts or agreements payable from an appropriation or a special fund. See Iowa Code 8.2
  • United States: includes all the states. See Iowa Code 4.1
  • Usury: Charging an illegally high interest rate on a loan. Source: OCC
  • Value-added services: means services that offer or provide unique, special, or enhanced value, benefits, or features to the customer or user including but not limited to services in which information technology is specially designed, modified, or adapted to meet the special or requested needs of the user or customer; services involving the delivery, provision, or transmission of information or data that require or involve additional processing, formatting, enhancement, compilation, or security; services that provide the customer or user with enhanced accessibility, security, or convenience; research and development services; and services that are provided to support technological or statutory requirements imposed on participating agencies and other governmental entities, businesses, and the public. See Iowa Code 8B.1
  • vendor: means a dealer, distributor, merchant, or other seller which provides goods and services within normal business operations, provides similar goods or services to many different purchasers, and operates in a competitive environment. See Iowa Code 8F.2
  • Vendor services: means services or goods provided by a vendor that are required for the conduct of a state or federal program for an organization's own use or for the use of beneficiaries of the state or federal program and which are ancillary to the operation of the state or federal program under a service contract and not otherwise subject to compliance requirements of the state or federal program. See Iowa Code 8F.2
  • week: means seven consecutive days. See Iowa Code 4.1
  • year: means twelve consecutive months. See Iowa Code 4.1