GroundRules
Iowa Code § 328.25: Fees in lieu of taxes.
Where this section sits in the code
- Title VIII - TRANSPORTATION (Ch. 306 - 330B)
- Chapter 328 - AERONAUTICS
The registration fees imposed by this chapter upon aircraft shall be in lieu of all taxes, general or local, except state sales or use tax, to which aircraft might otherwise be subject.
Collected 2026-09-14T19:40:09Z. Source file · JSON