{"data":{"id":"us-ia/iowa-code-423c.1","jurisdiction":"us-ia","citation":"Iowa Code § 423C.1","heading":"Short title.","body":"This chapter may be cited as the “Automobile Rental Excise Tax Act”.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423C - AUTOMOBILE RENTAL EXCISE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423C.1.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"2dc990c2abec3bc53a1324aac2aa4367d203a0704a677d326dea8e2daa36d09d","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423b.10","next":"us-ia/iowa-code-423c.2"},"notice":"GroundRules: Original legal text. Not legal advice."}