Iowa § 76.18 - 76.18 Covenants authorized — tax exemption.
Full text of Iowa Iowa Code § 76.18 — 76.18 Covenants authorized — tax exemption., with citation guidance and answers to common questions.
§ 76.18. 76.18 Covenants authorized — tax exemption.
A public issuer of bonds or other debt obligations may covenant that the issuer will comply with requirements or limitations imposed by the Internal Revenue Code to preserve the tax exemption of interest payable on the bonds or obligations and may carry out and perform other covenants, including but not limited to, the payment of any amounts required to be paid by the issuer to the United States government. 87 Acts, ch 104, §4 Wed Dec 10 22:29:21 2025 Iowa Code 2026, Section 76.18 (16, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 76.18
What does Iowa Code § 76.18 cover?
Section 76.18 ("76.18 Covenants authorized — tax exemption.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 76.18?
A common citation format is "Iowa Code § 76.18" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 76.18 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.