Iowa Code - 2026

Title X - FINANCIAL RESOURCES | Back to Title Listing

Chapter 423B - LOCAL OPTION TAXES | Back to Chapter Listing

Code Section	PDF	RTF
§423B.1 - Authorization — election — imposition and repeal.	PDF	RTF
§423B.2 - Local vehicle tax.	PDF	RTF
§423B.3 - Administration of local vehicle tax.	PDF	RTF
§423B.4 - Payment — penalties.	PDF	RTF
§423B.5 - Local sales and services tax.	PDF	RTF
§423B.6 - Administration.	PDF	RTF
§423B.7 - Payment to local governments.	PDF	RTF
§423B.8 - Construction contractor refunds.	PDF	RTF
§423B.9 - Issuance of bonds.	PDF	RTF
§423B.10 - Funding urban renewal projects.	PDF	RTF

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