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Iowa Code (Last Updated: December 05, 2016) |
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Title X. FINANCIAL RESOURCES |
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Chapter 423C. AUTOMOBILE RENTAL EXCISE TAX |
Section 423C.1. Short title. |
Section 423C.2. Definitions. |
Section 423C.3. Tax on rental of automobiles. |
Section 423C.4. Administration and enforcement. |
Section 423C.5. Deposit of revenue. |