The registration fees imposed by this chapter upon aircraft shall be in lieu of all taxes, general or local, except state sales or use tax, to which aircraft might otherwise be subject.
Iowa Code § 328.25
Fees in lieu of taxes
Known as the State Aeronautics Act
The act spans §§ 328–328 (42 sections).
[C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §328.25]
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.