Iowa Code — Title X (Revenue)
Iowa Code § 432.13 — Premium tax exemption —Hawki program —state employee benefits
1. P remiums collected by participating insurers under chapter 514I are exempt from premium tax. 2. P remiums 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
Source: official text