{"data":{"id":"us-ia/iowa-code-515.44","jurisdiction":"us-ia","citation":"Iowa Code § 515.44","heading":"Dividends.","body":"The directors or managers of a stock company, incorporated under the laws of this state shall make no dividends except from the earned profits arising from their business, which shall not include contributed capital or contributed surplus.","path":["Title XIII - COMMERCE (Ch. 505 - 554I)","Chapter 515 - INSURANCE OTHER THAN LIFE","Subchapter IV - GENERAL PROVISIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/515.44.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:13Z","sha256":"1026d213a4e4e32d6416e31b048ebf6f5924e91438c856752984c8675a6be383","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-515.43","next":"us-ia/iowa-code-515.45"},"notice":"GroundRules: Original legal text. Not legal advice."}