SPECIAL PROVISIONS

Iowa Code tit. XV, ch. 602, art. 6, pt. 7

in effect

Iowa Code § 602.6701 Circuit court records.

602.6701. Circuit court records. 1. The district court shall succeed to and have jurisdiction over the records of the circuit court, and may enforce all judgments, decrees, and orders of the circuit court in the same manner and to the same extent as it exercises jurisdiction over its own records, and, for the purposes of the issuance of process and any other acts necessary to the enforcement of the orders, judgments, and decrees of the circuit court, the records of the circuit court shall be deemed records of the district court. 2. Transcripts and process from the judgments, decrees, and records of the circuit court shall be issued by the clerk of the district court, and under the seal of the clerk’s office. 83 Acts, ch 186, §7701, 10201

Iowa Code § 602.6702 Counties bordering on Missouri river.

602.6702. Counties bordering on Missouri river. The jurisdiction of the courts of the state in all civil and criminal actions and proceedings, shall extend in counties bordering on the Missouri river to the boundary of the state as provided in the compact with the state of Nebraska, and to all lands and territory lying along the river which have been adjudged by the United States supreme court or the supreme court of this state to be within the state of Iowa, and to the other lands and territory along the river over which the courts of this state have exercised jurisdiction. 83 Acts, ch 186, §7702, 10201

Iowa Code § 602.6703 Declaratory judgment to adjudicate constitutional nexus issues regarding taxation.

602.6703. Declaratory judgment to adjudicate constitutional nexus issues regarding taxation. 1. District courts have original jurisdiction over civil actions seeking declaratory judgment when both of the following apply: a. The party seeking declaratory relief is a business that is any of the following: (1) Organized under the laws of this state. (2) A sole proprietorship owned by a domiciliary of this state. (3) Authorized to do business in this state. b. The responding party is a government official of another state, or political subdivision of another state, who asserts that the business in question is obliged to collect sales or use taxes for such state or political subdivision based upon conduct of the business that occurs wholly or partially within that state or political subdivision. 2. A business meeting the requirements and facing the circumstances described in subsection 1 shall be entitled to declaratory relief on the issue of whether the requirement of another state, or political subdivision of another state, that the business collect and remit sales or use taxes to that state, or political subdivision, in the factual circumstances of the business’ operations giving rise to the demand, constitutes an undue burden on interstate commerce within the meaning of the Constitution of the United States. 2005 Acts, ch 140, §68

Source: Iowa Legislature (legis.iowa.gov)URL: https://www.legis.iowa.gov/law/iowaCode/sections?codeChapter=602&year=2026Fetched: 10/20/2026