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423C.1 Short title. This chapter may be cited as the “Automobile Rental Excise Tax Act”. 92 Acts, ch 1006, §2 C93, §422C.1 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §423C.1
Structure Iowa Code
Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX
Section 423C.1 - Short title.
Section 423C.2 - Definitions.
Section 423C.3 - Tax on rental of automobiles — collection and remittance of tax.
Section 423C.4 - Administration and enforcement.
Section 423C.5 - Deposit of revenue.