Iowa Code § 453A.27 — Venue of actions to collect

1 CIG ARET TE AND TOBACCO T A XES — NICOTINE AND V APOR PRODUCTS, §453A .27 453A .27 V enue of actions to collect. V enue of any civil proceedings filed under the provisions of this chapter to collect the taxes, fees, and penalties levied herein shall be in a court of competent jurisdiction in P olk county , or in any court having jurisdiction.