Iowa Code § 12D.6
Referred to in §12D.9, 422.7(22)(c)
2018 amendments to subsection 1, paragraph a, and subsections 2, 3, and 5, apply retroactively to January 1, 2018, for withdrawals from the Iowa educational savings plan trust made on or after that date; 2018 Acts, ch 1161, § 148