Iowa § 462A.55 Sales or use tax to be paid before registration

Iowa Statutes

§ 462A.55 — Sales or use tax to be paid before registration

Iowa § 462A.55

Title XINATURAL RESOURCES

Ch. 462AWATER NAVIGATION REGULATIONS

This text of Iowa § 462A.55 (Sales or use tax to be paid before registration) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 462A.55 (2026).

Text

No vessel shall be registered by the county recorder until there has been presented to the
recorderreceipts, billsofsale, orothersatisfactoryevidencethatthesalesorusetaxhasbeen
paid for the purchase of the vessel. If the owner of the vessel is unable to present satisfactory
evidence that the sales or use tax has been paid, the county recorder shall collect the tax.
On or before the tenth day of each month, the county recorder shall remit to the department
of revenue the amount of the taxes so collected during the preceding month, in a manner
prescribed by the department.

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No vessel shall be registered by the county recorder until there has been presented to the
recorderreceipts, billsofsale, orothersatisfactoryevidencethatthesalesorusetaxhasbeen
paid for the purchase of the vessel. If the owner of the vessel is unable to present satisfactory
evidence that the sales or use tax has been paid, the county recorder shall collect the tax.
On or before the tenth day of each month, the county recorder shall remit to the department
of revenue the amount of the taxes so collected during the preceding month, in a manner
prescribed by the department.