Statutes, codes, and regulations
Code of Iowa
Title X - FINANCIAL RESOURCESChapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS
Subchapter I - CIGARETTES AND ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS
Section 453A.27 - Venue of actions to collect

Iowa Code § 453A.27

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Current through bills signed by governor as of 5/17/2024
Section 453A.27 - Venue of actions to collect

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.

Iowa Code § 453A.27

C39, § 1556.22; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.27 C93, § 453A.27