Iowa Code § 432.13
Premium tax exemption — Hawki program — state employee benefits
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2025
As of January 1, 2012
Premiums collected by participating insurers under chapter 514I are exempt from premium tax.
1. Premiums collected by participating insurers under chapter 514I are exempt from premium tax.
Premiums received for benefits acquired by the department of administrative services on behalf of state employees pursuant to section 8A.402, subsection 1, are exempt from premium tax.
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.
98 Acts, ch 1196, §1, 16; 99 Acts, ch 200, §19, 23; 2003 Acts, ch 145, §259
98 Acts, ch 1196, §1, 16; 99 Acts, ch 200, §19, 23; 2003 Acts, ch 145, §259; 2012 Acts, ch 1138, §120; 2023 Acts, ch 19, §1153
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.