{"data":{"id":"us-ia/iowa-code-453a.27","jurisdiction":"us-ia","citation":"Iowa Code § 453A.27","heading":"Venue of actions to collect.","body":"Venue of any civil proceedings filed under the provisions of this chapter to collect the taxes, fees, and penalties levied herein shall be in a court of competent jurisdiction in Polk county, or in any court having jurisdiction.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS","Subchapter I - CIGARETTES AND ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/453A.27.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"6332371d1366b4f65191bc348fa5b61e434e6b942906dbbd2a6cdf125e45da81","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-453a.26","next":"us-ia/iowa-code-453a.28"},"notice":"GroundRules: Original legal text. Not legal advice."}