Iowa Code § 453A.27
Venue of actions to collect
Iowa · Iowa Code Chapter 453A — Cigarette and Tobacco Taxes and Regulation of Alternative Nicotine Products and Vapor Products · Status: effective
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- Citation
- Iowa Code § 453A.27, Venue of actions to collect, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2249246
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Full text
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.