Statutes > Iowa Statutes > Title 8 - Transportation > Subtitle 2 - Vehicles > CHAPTER 321 - MOTOR VEHICLES AND LAW OF THE ROAD > 321.130 - FEES IN LIEU OF TAXES.

321.130 - FEES IN LIEU OF TAXES.

        321.130  FEES IN LIEU OF TAXES.         The registration fees imposed by this chapter upon private      passenger motor vehicles or semitrailers are in lieu of all state and      local taxes, except local vehicle taxes, to which motor vehicles or      semitrailers are subject.
         Section History: Early Form
         [S13, § 1571-m8; C24, 27, 31, 35, § 4927; C39, § 5008.26; C46,      50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 321.130]
         Section History: Recent Form
         85 Acts, ch 32, §79; 89 Acts, ch 296, §30         Referred to in § 331.557