Iowa Administrative Code - 01/25/2023

Revenue Department [701] | Agency Listing
Chapter 251 AUTOMOBILE RENTAL EXCISE TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.251.1 Definitions and characterizations.
701.251.2 Tax imposed upon rental of automobiles.
701.251.3 Lessor’s obligation to collect tax.
701.251.4 Administration of tax.