Terms Used In Iowa Code > Chapter 184A - Excise Tax On Turkeys

• Account: means the turkey council account created pursuant to section 184A. See Iowa Code 184A.1
• Board: means the Iowa grain indemnity fund board created in section 203D. See Iowa Code 203D.1
• Council: means the Iowa turkey marketing council established pursuant to sections 184A. See Iowa Code 184A.1
• Delivery: means the transfer of title to and possession of grain by a seller to a grain dealer or to another person in accordance with the agreement of the seller and the grain dealer. See Iowa Code 203.8
• Department: means the department of environmental quality in a reference to a time before July 1, 1983, the department of water, air and waste management in a reference to a time on or after July 1, 1983, and through June 30, 1986, and the department of natural resources on or after July 1, 1986, and includes any officer or agency within that department. See Iowa Code 172D.1
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Ex officio: Literally, by virtue of one's office.
• following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
• Fund: means the Iowa turkey fund created pursuant to section 184A. See Iowa Code 184A.1
• Integrator: means any person who is both a producer and a processor. See Iowa Code 184A.1
• Maintenance: means the provision of shelter, food, water, or a nutritional formulation as required pursuant to chapter 717. See Iowa Code 169C.1
• Market development: means research and education programs to provide better and more efficient production, marketing, and utilization of turkey and turkey products produced for resale. See Iowa Code 184A.1
• Payment: means the actual payment or tender of payment by a grain dealer to a seller of the agreed purchase price, or in the case of disputes as to sales of grain, the undisputed portion of the purchase price without reduction for any separate claim of the grain dealer against the seller. See Iowa Code 203.8
• person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
• Processor: means a person who purchases more than one thousand turkeys for slaughter each year. See Iowa Code 184A.1
• Producer: means a person residing within this state or outside this state who does business in this state and who raises more than five thousand turkeys for slaughter each year. See Iowa Code 184A.1
• Qualified financial institution: means a bank or credit union as defined in section 12C. See Iowa Code 184A.1
• Qualified producer: means a producer who resides within this state. See Iowa Code 184A.1
• Quorum: The number of legislators that must be present to do business.
• Seller: means a person who sells grain which the person has produced or caused to be produced to a licensed grain dealer, but excludes a person who executes a credit-sale contract as a seller as provided in section 203. See Iowa Code 203D.1
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
• Subpoena: A command to a witness to appear and give testimony.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Turkey: means a turkey raised for slaughter. See Iowa Code 184A.1
• year: means twelve consecutive months. See Iowa Code 4.1