Iowa Code agency 701, tit. III, ch. 251 - AUTOMOBILE RENTAL EXCISE TAX

  1. Rule 701-251.1 - Definitions and characterizations
  2. Rule 701-251.2 - Tax imposed upon rental of automobiles
  3. Rule 701-251.3 - Lessor's obligation to collect tax
  4. Rule 701-251.4 - Administration of tax

Notes

Iowa Code agency 701, tit. III, ch. 251

[Prior to 9/7/22, see Revenue Department[701] Ch 27]

Chapter rescission date pursuant to Iowa Code section 17A.7: 4/23/30

These rules are intended to implement Iowa Code chapter 423C.

[Filed 7/17/92, Notice 6/10/92-published 8/5/92, effective 9/9/92]

[Filed ARC 2696C (Notice ARC 2574C, IAB 6/8/16), IAB 8/31/16, effective 10/5/16]

[Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22]

[Editorial change: IAC Supplement 10/18/23]

[Filed ARC 9035C (Notice ARC 8728C, IAB 1/22/25), IAB 3/19/25, effective 4/23/25]

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