§ 423C.1 Short title
§ 423C.2 Definitions
§ 423C.3 Tax on rental of automobiles — collection and remittance of tax
§ 423C.4 Administration and enforcement
§ 423C.5 Deposit of revenue

Terms Used In Iowa Code > Chapter 423C - Automobile Rental Excise Tax

  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
  • Director: means the director of the department of revenue. See Iowa Code 453A.42
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Owner: means any of the following:
     a. See Iowa Code 425A.2
  • Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42