Iowa § 421.47 - 421.47 Tax agreements with Indian tribes.
Full text of Iowa Iowa Code § 421.47 — 421.47 Tax agreements with Indian tribes., with citation guidance and answers to common questions.
§ 421.47. 421.47 Tax agreements with Indian tribes.
1. “Indian country” means the Indian country as defined in 18 U.S.C. §1151, and includes trust land as defined by the United States secretary of the interior. 2. a. The department and the governing body of an Indian tribe may enter into an agreement to provide for the collection and distribution or refund by the department within Indian country of any tax or fee imposed by the state and administered by the department. b. An agreement may also provide for the collection and distribution by the department of any tribal tax or fee imposed by tribal ordinance. The agreement may provide for the retention of an administrative fee by the department which fee shall be an agreed-upon percentage of the gross revenue of the tribal tax or fee collected. 3. An Act of Congress regulating the collection of state taxes and their remittance to the states shall preempt an agreement between the department and the governing body of an Indian tribe under this section to the extent such federal Act regulates the collection and remittance of a tax covered by the agreement. 4. An agreement between the department and the governing body of an Indian tribe under this section shall not preclude the negotiation of an amendment to such agreement, which conforms to an Act of Congress regulating the collection of state taxes and their remittance to the states. 2002 Acts, ch 1151, §4; 2011 Acts, ch 25, §143 Fri Dec 12 20:18:07 2025 Iowa Code 2026, Section 421.47 (21, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 421.47
What does Iowa Code § 421.47 cover?
Section 421.47 ("421.47 Tax agreements with Indian tribes.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 421.47?
A common citation format is "Iowa Code § 421.47" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 421.47 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.