There is a newer version of the Iowa Code
2011 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 4 EXCISE TAXES
CHAPTER 453A CIGARETTE AND TOBACCO TAXES
453A.27 Venue of actions to collect.
IA Code § 453A.27 What's This?
453A.27 Venue of actions to collect.
Venue of any civil proceedings filed under the provisions of this chapter to collect the taxes, fees, and penalties levied herein shall be in a court of competent jurisdiction in Polk county, or in any court having jurisdiction.
[C39, §1556.22; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.27]
C93, §453A.27
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
