Iowa § 423B.4 - 423B.4 Payment — penalties.
Full text of Iowa Iowa Code § 423B.4 — 423B.4 Payment — penalties., with citation guidance and answers to common questions.
§ 423B.4. 423B.4 Payment — penalties.
1. Taxpayers shall pay a local vehicle tax to the county treasurer at the time of application for the renewal of the registration of the vehicle under chapter 321 for the registration year. The county treasurer shall require a person applying for the renewal of the registration of a vehicle to state the person’s residence and shall not renew a registration certificate of a vehicle on which a local vehicle tax is due until the local vehicle tax is paid. 2. Payment of a local vehicle tax shall be evidenced by a notation on the state registration certificate. The director of transportation shall prescribe by rule the type of notation. A local vehicle tax shall not be refunded even when annual state registration fees are refunded. 3. Penalties for late payment which are comparable to the penalties for late payment of annual state registration fees shall be imposed by the ordinance imposing a local vehicle tax. Willful violation of a local vehicle tax ordinance is a simple misdemeanor. 85 Acts, ch 32, §92 CS85, §422B.4 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §423B.4 2008 Acts, ch 1113, §115; 2015 Acts, ch 29, §114 Fri Dec 12 20:20:58 2025 Iowa Code 2026, Section 423B.4 (20, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 423B.4
What does Iowa Code § 423B.4 cover?
Section 423B.4 ("423B.4 Payment — penalties.") 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 § 423B.4?
A common citation format is "Iowa Code § 423B.4" (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 § 423B.4 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.