Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX

Section 423C.1 - Short title. - 423C.1 Short title. This chapter may be cited as the...

Section 423C.2 - Definitions. - 423C.2 Definitions. For purposes of this chapter, unless the context...

Section 423C.3 - Tax on rental of automobiles — collection and remittance of tax. - 423C.3 Tax on rental of automobiles — collection and remittance...

Section 423C.4 - Administration and enforcement. - 423C.4 Administration and enforcement. All powers and requirements of the...

Section 423C.5 - Deposit of revenue. - 423C.5 Deposit of revenue. The revenue arising from the operation...