Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423D - EQUIPMENT TAX

Section 423D.1 - Definitions. - 423D.1 Definitions. 1. For the purposes of this chapter, unless...

Section 423D.2 - Tax imposed. - 423D.2 Tax imposed. A tax of five percent is imposed...

Section 423D.3 - Exemptions. - 423D.3 Exemptions. There is exempted from tax imposed by this...

Section 423D.4 - Administration by director. - 423D.4 Administration by director. 1. The director of revenue shall...