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Unless stated otherwise, permission is granted to reproduce the materials contained on our web site. Reproduction via copy machine or other copy technology is permissible. Also, the material can be reproduced in newsletters and other distribution methods. The content cannot be altered and ISU Center for Agricultural Law and Taxation (CALT) must be clearly identified as the source. Also, the appropriate author must be properly credited.

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CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

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