The Iowa Department of Revenue has released updated state tax guidance:

• Motor Vehicle Fee for New Registration
  The 2021 General Assembly made several revisions to Iowa Code section 321.105A, the fee for new registration for motor vehicles. These changes were recommended by the Department to clarify confusing issues about how the fee is imposed and how certain exemptions are applied. See guidance for further explanation of these changes.
• Tax Penalties and Penalty Waivers
  At the Department's recommendation, the 2021 General Assembly amended Iowa Code section 421.27, which describes tax penalties and penalty waivers for all tax types. These revisions were made to improve the administration of penalties and penalty waivers for all taxpayers.

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