Iowa Code 462A.55 – Sales or use tax to be paid before registration
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Terms Used In Iowa Code 462A.55
- Department: means the department of natural resources. See Iowa Code 462A.2
- Department: means the department of natural resources. See Iowa Code 462A.2
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
- Use: means to operate, navigate, or employ a vessel. See Iowa Code 462A.2
- Use: means to operate, navigate, or employ a vessel. See Iowa Code 462A.2
- Vessel: means every description of watercraft, other than a seaplane, used or capable of being used as a means of transportation on water or ice. See Iowa Code 462A.2
- Vessel: means every description of watercraft, other than a seaplane, used or capable of being used as a means of transportation on water or ice. See Iowa Code 462A.2
No vessel shall be registered by the county recorder until there has been presented to the recorder receipts, bills of sale, or other satisfactory evidence that the sales or use tax has been 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.