Iowa Administrative Code - 01/25/2023
Revenue Department [701] | Agency ListingChapter 251 AUTOMOBILE RENTAL EXCISE TAX | Chapter Listing (Official Version - PDF format)
Rules | RTF | Waivers | |
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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. |