Iowa Code » Chapter 486A — UNIFORM PARTNERSHIP ACT
Iowa Code

Iowa Code § 486A.501 (2026)

Partner not co-owner of partnership property

✓ Iowa Code 2026 (laws through the 2025 session)
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A partner is not a co-owner of partnership property and has no interest in partnership property which can be transferred, either voluntarily or involuntarily. 98 Acts, ch 1201, §26, 79, 82

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Notes of Decisions
Cited in 3 cases, 2006–2008 · leading case: Ranniger v. Iowa Dep't of Revenue & Fin., 746 N.W.2d 267 (Iowa 2008).
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Ranniger v. Iowa Dep't of Revenue & Fin., 746 N.W.2d 267 (Iowa 2008). · cites it 2× “” Iowa Code § 486A.501. Thus, the sale of a partnership interest, such as that sold by Ranniger, is not the sale of any tangible personal property or service of the partnership.”
State ex rel. Couns. for Discipline v. Horneber, 708 N.W.2d 620 (Neb. 2006). · cites it 2× “Under Iowa Code Ann. § 486A.501 (West 1999), “[a] partner is not a co-owner of partnership property and has no interest in partnership property which can be transferred, either voluntarily or involuntarily.”
Gaylin R. Ranniger v. Iowa Dep't Of Revenue & Fin., No. 11 / 06-0761 (Iowa Mar. 21, 2008). · cites it 2× “” Iowa Code § 486A.501. Thus, the sale of a partnership interest, such as that sold by Ranniger, is not the sale of any tangible personal property or service of the partnership.”
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