Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 4 - Exercise Taxes > CHAPTER 453A - CIGARETTE AND TOBACCO TAXES > 453A.27 - VENUE OF ACTIONS TO COLLECT.

453A.27 - VENUE OF ACTIONS TO COLLECT.

        453A.27  VENUE OF ACTIONS TO COLLECT.         Venue of any civil proceedings filed under the provisions of this      chapter to collect the taxes, fees, and penalties levied herein shall      be in a court of competent jurisdiction in Polk county, or in any      court having jurisdiction.
         Section History: Early Form
         [C39, § 1556.22; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79,      81, § 98.27]
         Section History: Recent Form
         C93, § 453A.27