IOWA STATUTES AND CODES
9I.1 - DEFINITIONS.
9I.1 DEFINITIONS.
For the purpose of this chapter:
1. "Agricultural land" means land suitable for use in
farming.
2. "Farming" means the cultivation of land for the production
of agricultural crops, the raising of poultry, the production of
eggs, the production of milk, the production of fruit or other
horticultural crops, grazing or the production of livestock. Farming
includes the production of timber, forest products, nursery products,
or sod. Farming does not include a contract where a processor or
distributor of farm products or supplies provides spraying,
harvesting or other farm services.
3. "Foreign business" means a corporation incorporated under
the laws of a foreign country, or a business entity whether or not
incorporated, in which a majority interest is owned directly or
indirectly by nonresident aliens. Legal entities, including but not
limited to trusts, holding companies, multiple corporations and other
business arrangements, do not affect the determination of ownership
or control of a foreign business.
4. "Foreign government" means a government other than the
government of the United States, its states, territories or
possessions.
5. "Nonresident alien" means an individual who is not any of
the following:
a. A citizen of the United States.
b. A person lawfully admitted into the United States for
permanent residence by the United States immigration and
naturalization service. An individual is lawfully admitted for
permanent residence regardless of whether the individual's lawful
permanent resident status is conditional. Section History: Early Form
[C79, § 567.10; C81, § 567.1] Section History: Recent Form
2002 Acts, ch 1066, §1; 2002 Acts, ch 1095, §10
C2003, §9I.1
Referred to in § 10B.1, 10D.1
Iowa Forms by Issue
Iowa Law
Iowa State Laws
Iowa Tax
> Iowa State Tax
Iowa Court
Iowa Labor Laws
Iowa Agencies