Iowa Code

Iowa Code § 321.130 (2026)

Fees in lieu of taxes

✓ current as of July 2026

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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. [S13, §1571-m8; C24, 27, 31, 35, §4927; C39, §5008.26; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §321.130] 85 Acts, ch 32, §79; 89 Acts, ch 296, §30 Referred to in §331.557

Notes of Decisions

Cited in 1 case, 1956–1956 · leading case: Crown Concrete Co. v. Conkling, 75 N.W.2d 351 (Iowa 1956).

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Crown Concrete Co. v. Conkling, 75 N.W.2d 351 (Iowa 1956). · cites it 20× “The vital question presented by this appeal is whether, by reason of Code section 321.130, plaintiff’s concrete mixers mounted on trucks are not subject to a personal property tax.”

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