Iowa Statutes

§ 497.19 — Additional dividends

Iowa § 497.19
JurisdictionIowa
Title XIIBUSINESS ENTITIES
Ch. 497COOPERATIVE ASSOCIATIONS

This text of Iowa § 497.19 (Additional dividends) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Iowa Code § 497.19 (2026).

Text

Theremainderofsaidnetprofitsshallbedistributedbyuniformdividendsupontheamount of purchases of shareholders, and upon the wages and salaries of employees. In producing associations, such as creameries, canneries, elevators, factories, and the like, dividends shall be on raw material delivered instead of on goods purchased. In case the association is both a selling and a producing concern, the dividends may be on both raw material delivered and goods purchased by patrons.

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Legislative History

[SS15, §1641-r13; C24, 27, 31, 35, 39, §8477; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §497.19]

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Bluebook (online)
Iowa § 497.19, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/497.19.