Iowa Code > Chapter 423C > § 423C.1 Iowa Code 423C.1 – Short title Current as of: 2024 | Check for updates | Other versions Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. This chapter may be cited as the “Automobile Rental Excise Tax Act”. Previous sectionNext section Chapter 423C Contents Ask a question, get an answer ASAP!