General Assembly: 81 (2005 Regular GA) - Chapter 133 - Motor vehicle registration fee refunds — former residents


Published: 2005-05-20

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363 LAWS OF THE EIGHTY-FIRST G.A., 2005 SESSION CH. 134

CH. 133CH. 133

CHAPTER 133

MOTOR VEHICLE REGISTRATION FEE REFUNDS — FORMER RESIDENTS

H.F. 718

ANACT allowing a refund of unexpiredmotor vehicle registration fees to a vehicle ownerwho moves out of state.

Be It Enacted by the General Assembly of the State of Iowa:

Section 1. Section 321.126, Code 2005, is amended by adding the following new subsec- tion: NEW SUBSECTION. 6A. If the owner of the motor vehicle moves out of state, the owner

may make a claim for a refund by returning the Iowa registration plates, along with evidence of the vehicle’s registration in another jurisdiction, to the county treasurer of the county in which themotor vehicle was registered within six months of the out-of-state registration. For purposes of section 321.127, the unexpiredmonths remaining in the registration year shall be calculated on the basis of the effective date of the out-of-state registration. However, for the purpose of timely issuance of the refund, the claim for a refundunder this subsection is consid- ered to be filed on the date the registration documents are received by the county treasurer.

Approved May 20, 2005

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CH. 134CH. 134

CHAPTER 134

SALES AND USE TAX — LOW-INCOME HOUSING PROJECTS OF NONPROFIT ORGANIZATIONS

H.F. 856

ANACTproviding a sales anduse tax exemption for certain nonprofit organizations that build or repair low-income dwellings.

Be It Enacted by the General Assembly of the State of Iowa:

Section 1. Section 423.3, Code 2005, is amended by adding the following new subsection: NEW SUBSECTION. 85. The sales price from the sale of building materials, supplies,

goods, wares, or merchandise sold to a nonprofit Iowa affiliate of a nonprofit international or- ganization whose primary activity is the promotion of the construction, remodeling, or reha- bilitation of one-family or two-family dwellings for use by low-income families and where the building materials, supplies, goods, wares, or merchandise are used in the construction, re- modeling, or rehabilitation of such dwellings.

Sec. 2. Section 423.4, subsection 1, Code 2005, is amended to read as follows: 1. A private nonprofit educational institution in this state, nonprofit Iowa affiliate of a non-

profit international organization whose primary activity is the promotion of the construction, remodeling, or rehabilitation of one-family or two-family dwellings for low-income families, nonprofit private museum in this state, tax-certifying or tax-levying body or governmental