1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

St BANK
BANKS AND BANKING—Continued
State banks—Continued
Reserve fund requirements, 528.68, 528.69
Right to list of stockholders, 528.48
Safe-deposit boxes, liability limits, 528.65, 532.1
Securities pledged to U. S., 528.66
Specie basis required, Const., Iowa, VIII, 7
Statement of condition, 528.22-528.28, 528.83,
528.84
Stockholders
Board meeting fee, officers barred, 528.5
Directors must be shareholders, 527.8
Double liability abolished, 528.127
Listing for assessment, 430.2-430.4
Officers compensation fixed, 528.5
Superintendent of banking, powers, 528.90-
528.94
Surplus, requirements, investment, 528.57,532.18
Trustee's powers, 532.1-532.21
Trust fund deposit, court order, 532.2-532.4
Trust funds, disposal on reorganization, 528.118
Trust property deposit segregated, 532.2-532.7
Trust property exempt from debts, 532.7
Trust, use in name limited, 532.12, 532.13
Weapons, permits for employees, 695.5, 695.12
State-federal banking co-ordination, 530.1-530.5
Stock, see subhead Capital Stock above
Stockholders
See also subhead Capital Stock above, thereunder
see Stockholders
County prohibited from owning stock, 346.20
Double liability abolished, 528.127
Liability, double stock, Const., Iowa, VIII, 9
Municipal corporation cannot become, Const,
Iowa, VIII, 4
Names and stock recorded, Const., Iowa, VIII, 8
Political corporation cannot become, Const.,
Iowa, VIII, 4
Stop orders on checks and drafts, 528.62
Subrogation of FDIC to depositors, 530.3
Surplus, investment of accumulation, 532.18
Taxation
Bank bills, deposits, taxable, 427.13(4-7)
Banks liable for stockholders' assessments,
430.12
Bonds, exempt, not deductible from tax, 427.1
Branch banks, how assessed, 428.11-428.14
Capital stock assessed as moneys and credits,
430.7
Capital stock in realty deducted, 430.6
Capital stock loss, remission of tax, 445.62
Debts not deductible, 429.9
Deductions, 430.1, 430.6
Deposits, inheritance tax relief, 450.39-450.43
Income tax exemption, 422.34(1)
Inheritance tax, liability, 450.86
Insolvent banks, tax remitted, 430.9, 445.62
Joint deposits, inheritance tax, 450.3(5)
Liability for inheritance taxes, 450.86
Liability of bank for stockholder's tax
Assessed taxes payable by bank, 430.12
Lien for tax so paid, 430.13
Notice of sale of stock, 430.14, 430.15
Sale of stock to enforce lien, 430.14
Loans, 430A.1-430A.7
BANKS AND BANKING—Continued
Taxation—Continued
Moneyed capital, how taxed, 430.10, 430.11
Moneys and credits
Banks, how assessed and taxed, 430.1, 430.7
Rate of tax, 429.2
National banks, shares of stock, 430.2-430.9
Payment for stockholder, lien, 430.12-430.15
Penalties for violations, 430.8
Private banks, 430.1
Property taxable, 427.13(6)
Real estate, how listed and assessed, 430.1, 430.6
Remission, insolvent banks, 430.9
Shares of stock
General provisions, 430.1-430.15
Deduction, none for exempt bonds, 427.1(5)
Deductions and value, 430.6, 430.7
Insolvent bank stock, remission, 430.9
Liability of bank for tax, 430.12-430.15
List of holders required, 430.3, 430.8
Listing and assessment, 428.8, 430.2, 430.4
Loss of capital, taxes remitted, 445.62
Taxed as moneys and credits, 430.7
Valuation and assessment, 430.7
Special charter cities, law applies, 420.207
State bank stock, assessment, 430.2-430.9
Statement of assets to assessor, 430.1, 430.5
Stock listed by assessor, 430.4
Surplus taxed as moneys and credits, 430.7
Trust certificates, reorganization, 528.104
Undivided profits taxed, 430.5
Valuation of capital stock, 430.7
Tax commission hearings, confidential, 421.17(7)
Time certificates of deposit, investments by fiduciaries,
682.23(14)
Transfer of surplus to undivided profits, 526.33
Travellers checks, sale regulated, 533B.1-533B.5
Trust companies
Acceptances, limitations, 528.71-528.73
Administrators and executors, power as, 532.11-
532.20
Agents for estates and corporations, 532.1
Applicable statutes, 532.19
Articles of incorporation
Amendment of articles, 491.35, 526.10, 532.19
Business commenced, 526.6, 532.19
Certificate of compliance, 526.6, 532.19
Contents, execution, 526.3, 526.9, 532.19
Duration, 491.24
Filing and recording, 526.4, 532.19
Forfeiture, 528.53, 528.85, 532.19
Notice of incorporation, 526.5, 532.19
Number of directors stated, 526.9, 532.19
Number of incorporators, 526.1, 532.19
Procedure, 526.3-526.10, 532.19
Renewal procedure, 491.33-491.37, 532.19
Assets pledged, 528.12, 528.13, 528.93, 532.14
Authority as fiduciary, ch 528, see subhead Reorganization
of Banks and Trust Companies
above
Bad debts defined, 532.17
Bonds, see subhead Bonds above
Bonds and mortgages handled, 532.1(5)
Branch banks or offices, 528.51, 528.53, 532.19
Capital required, 528.52
Capital stock, see subhead Capital Stock above