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2018 Iowa Code
Title VIII - TRANSPORTATION
Chapter 321 - MOTOR VEHICLES AND LAW OF THE ROAD
Section 321.130 - Fees in lieu of taxes.
Universal Citation: IA Code § 321.130 (2018)
321.130
Fees in lieu of taxes.
The registration fees imposed by this chapter upon private passenger motor vehicles or semitrailers are in lieu of all state and local taxes, except local vehicle taxes, to which motor vehicles or semitrailers are subject.
[S13, §1571-m8; C24, 27, 31, 35, §4927; C39, §5008.26; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §321.130]
85 Acts, ch 32, §79; 89 Acts, ch 296, §30
Referred to in §331.557
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