# Iowa Code § 421.47: Tax agreements with Indian tribes > Iowa · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.47 ## Section - **Citation:** Iowa Code § 421.47 - **Heading:** Tax agreements with Indian tribes - **Jurisdiction:** Iowa - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** IA Code / Title X / Chapter 421 / Section 421.47 ## Text (1) “Indian country” means the Indian country as defined in 18 U.S.C. §1151, and includes trust land as defined by the United States secretary of the interior. (2) (a) The department and the governing body of an Indian tribe may enter into an agreement to provide for the collection and distribution or refund by the department within Indian country of any tax or fee imposed by the state and administered by the department. (2) (b) An agreement may also provide for the collection and distribution by the department of any tribal tax or fee imposed by tribal ordinance. The agreement may provide for the retention of an administrative fee by the department which fee shall be an agreed-upon percentage of the gross revenue of the tribal tax or fee collected. (3) An Act of Congress regulating the collection of state taxes and their remittance to the states shall preempt an agreement between the department and the governing body of an Indian tribe under this section to the extent such federal Act regulates the collection and remittance of a tax covered by the agreement. (4) An agreement between the department and the governing body of an Indian tribe under this section shall not preclude the negotiation of an amendment to such agreement, which conforms to an Act of Congress regulating the collection of state taxes and their remittance to the states. 2002 Acts, ch 1151, §4; 2011 Acts, ch 25, §143 ## Nearby sections - [Iowa Code § 421.1 State board of tax review.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.1.md) - [Iowa Code § 421.1A Property assessment appeal board.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.1A.md) - [Iowa Code § 421.2 Department of revenue.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.2.md) - [Iowa Code § 421.3 Director to have no conflicting interests.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.3.md) - [Iowa Code § 421.4 Deputies.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.4.md) - [Iowa Code § 421.5 Settling claims for taxes, penalties, and interest abatement.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.5.md) - [Iowa Code § 421.6 Definition of return.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.6.md) - [Iowa Code § 421.7 Interest rate.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.7.md) - [Iowa Code § 421.8 Penalty for defective return under certain circumstances.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.8.md) - [Iowa Code § 421.9 Duties and powers — office.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.9.md) - [Iowa Code § 421.9A Due dates and holidays.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.9A.md) - [Iowa Code § 421.10 Appeal period applicability.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.10.md) - [Iowa Code § 421.14 Rules — director’s duties.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.14.md) - [Iowa Code § 421.15 Seal.](https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.15.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IA_TX_C421_S421.47. Check the current official text before relying on it. Not legal advice.