428.20 - DEFINITIONS. - Iowa Statutes

428.20 DEFINITIONS. As used in this chapter, unless the context otherwise requires, "book", "list", "record", or "schedule" kept by a county auditor, assessor, treasurer, recorder, sheriff, or other county officer means the county system as defined in section 445.1. A person who purchases, receives, or holds personal property of any description for the purpose of adding to its value by a process of manufacturing, refining, purifying, combining of different materials, or by the packing of meats, with a view to selling the property for gain or profit, is a "manufacturer" for the purposes of this title.{          Section History: Early Form [C51, § 469; R60, § 724; C73, § 816; C97, § 1319; C24, 27, 31, 35, 39, § 6975; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 428.20]          Section History: Recent Form 89 Acts, ch 296, §53; 90 Acts, ch 1168, § 48; 94 Acts, ch 1023, §53; 2000 Acts, ch 1148, §1 Referred to in § 420.207, 423.3, 428.23 {This provision does not include chapters 421B, 427C, 435, 452A, and 453A, which were moved into this title by the Code editor; chapters 421B, 427C, 435, 452A, and 453A contain the applicable provisions pertaining to those chapters