Iowa Code
Iowa Code § 12.14 (2026)
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✓ current as of July 2026
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Each deposit shall be accompanied by an itemized statement of the sources from which the money has been collected, and the funds to be credited, a duplicate of which shall, at the time, be filed with the department of administrative services. [S13, §170-d; C24, 27, 31, 35, 39, §144; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §12.14] 2003 Acts, ch 145, §286
\nNotes of Decisions
Cited in 2
cases, 2000–2008 · leading case: Koehler Elec. v. Wills, 608 N.W.2d 1 (Iowa 2000).
Koehler Elec. v. Wills, 608 N.W.2d 1 (Iowa 2000). “When a moderate exertion precipitates a heart attack or back injury, or when a secluded employment setting facilitates a privately motivated murder, who can weigh the causal factors and say that the employment contribution was ten percent and the personal contribution ninety…”
Merriam v. Nat'l Union Fire Ins. Co. of Pitts., 580 F. Supp. 2d 838 (S.D. Iowa 2008). “2d 1, 4 (Iowa 2000) (citing Larson, Workers Compensation Law § 12.14(b), at 3-371 for the proposition that the law requires “the employment contribute something to the risk, before pronouncing the injury one arising out of the employment.”
Iowa Code § 12.14(b): 2 cases
Koehler Elec. v. Wills, 608 N.W.2d 1 (Iowa 2000). “When a moderate exertion precipitates a heart attack or back injury, or when a secluded employment setting facilitates a privately motivated murder, who can weigh the causal factors and say that the employment contribution was ten percent and the personal contribution ninety…”
Merriam v. Nat'l Union Fire Ins. Co. of Pitts., 580 F. Supp. 2d 838 (S.D. Iowa 2008). “2d 1, 4 (Iowa 2000) (citing Larson, Workers Compensation Law § 12.14(b), at 3-371 for the proposition that the law requires “the employment contribute something to the risk, before pronouncing the injury one arising out of the employment.”
Iowa Code § 12.14(c): 1 case
Koehler Elec. v. Wills, 608 N.W.2d 1 (Iowa 2000). “When a moderate exertion precipitates a heart attack or back injury, or when a secluded employment setting facilitates a privately motivated murder, who can weigh the causal factors and say that the employment contribution was ten percent and the personal contribution ninety…”
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