To the extent that they are consistent with the Iowa statutory text, the 1972 Official Comments to the 1972 Official Text of the Uniform Commercial Code are evidence of legislative intent as to the meaning of this chapter as amended by 1974 Iowa Acts, ch.1249. However, prior drafts of the Official Text and Comments may not be used to ascertain legislative intent.
Iowa Code § 554.11109
2016 Acts, ch 1073, § 160