326.32  Additional fees or restrictions by other states — effect.
  If the laws of any other state or country impose any taxes, fees, charges, penalties, obligations, prohibitions, or limitations of any kind upon the vehicles of residents of Iowa, in addition to those imposed upon the vehicles of residents of such other state or country by the state of Iowa, the department may impose and collect fees and charges in the same amount and impose the same obligations, prohibitions, or limitations upon the owner or operator of a vehicle registered in such other state or country.
[C71, 73, 75, 77, 79, 81, §326.32]