Iowa Code § 261.37
83 Acts, ch 101, §62; 87 Acts, ch 233, §459; 88 Acts, ch 1284, §29; 89 Acts, ch 300, §6; 90 Acts, ch 1168, §37; 96 Acts, ch 1158, §1; 2003 Acts, ch 145, §228; 2004 Acts, ch 1145, §3
For future amendment to subsection 7 effective upon the later of January 1, 2021, or the effective date of rules adopted by the department of revenue to implement 2020 Acts, ch 10642020 Acts, ch 1064, see 2020 Acts, ch 1064, § 12, 28 ; 2020 Acts, ch 1118, § 73, 74