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The Center for Agricultural Law and Taxation (CALT) at Iowa State University, was created by the Iowa Board of Regents in 2006. It is a unit of Iowa State University, functions under ISU policies and rules and reports to the Dean of the College of Agriculture and Life Sciences. The Center provides timely, objective, unbiased information to producers, professionals and agribusinesses concerning the application of important developments in agricultural law and taxation (federal and state legal opinions of relevance, as well as legislative developments), and serves as a primary source of professional educational training in agricultural law and taxation.