Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 34. VEHICLES SUBJECT TO REGISTRATION |
Section 701.34.1. Definitions. |
Section 701.34.2. County treasurer shall collect tax. |
Section 701.34.3. Returned vehicles and tax refunded by manufacturers. |
Section 701.34.4. Use tax collections required. |
Section 701.34.5. Exemptions. |
Section 701.34.6. Vehicles subject to registration received as gifts or prizes. |
Section 701.34.7. Titling of used foreign vehicles by dealers. |
Section 701.34.8. Dealer’s retail sales tax returns. |
Section 701.34.9. Affidavit forms. |
Section 701.34.10. Exempt and taxable purchases of vehicles for taxable rental. |
Section 701.34.11. Manufacturer’s refund of use tax to a consumer, lessor, or lessee of a defective motor vehicle. |
Section 701.34.12. Government payments for a motor vehicle which do not involve government purchases of the same. |
Section 701.34.13. Transfers of vehicles resulting from corporate mergers and other types of corporate transfers. |
Section 701.34.14. Refund of use tax paid on the purchase of a motor vehicle. |
Section 701.34.15. Registration by manufacturers. |
Section 701.34.16. Rebates. |
Section 701.34.17. Repossession of a vehicle. |
Section 701.34.18. Federal excise tax. |
Section 701.34.19. Claiming an exemption from Iowa tax. |
Section 701.34.20. Affidavit forms. |
Section 701.34.21. Insurance companies. |