Section 97C.1. Declaration of policy.

Section 97C.2. Definitions.

Section 97C.3. Federal-state agreement.

Section 97C.4. Other states — joint agreements.

Section 97C.5. Tax on employees.

Section 97C.6. Collection of tax.

Section 97C.7.

Section 97C.8. Statement to employees.

Section 97C.9. Adjustments or refund.

Section 97C.10. Tax on employer.

Section 97C.11. Payment — adjustment or refund.

Section 97C.12. Contribution fund.

Section 97C.13. Fund kept separate.

Section 97C.13A. Federal-state agreement administration — costs.

Section 97C.14. Elected officials — retroactive payments.

Section 97C.15. Payments to secretary of treasury.

Section 97C.16. Custodian of fund.

Section 97C.17. Standing appropriation.

Section 97C.18. Rules.

Section 97C.19. Apportionment of expense.

Section 97C.20. Referenda by governor.

Section 97C.21. Voluntary coverage of elected officials.