{"data":{"id":"us-ia/iowa-code-321.130","jurisdiction":"us-ia","citation":"Iowa Code § 321.130","heading":"Fees in lieu of taxes.","body":"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.","path":["Title VIII - TRANSPORTATION (Ch. 306 - 330B)","Chapter 321 - MOTOR VEHICLES AND LAW OF THE ROAD"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/321.130.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:08Z","sha256":"b0a0dd1b723b0224a2c0ececcd5056a0196ec0df2464af0eca8cffe25269d1dd","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-321.129","next":"us-ia/iowa-code-321.131"},"notice":"GroundRules: Original legal text. Not legal advice."}