Iowa Code
Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX
Section 423C.1 - Short title.

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