Hi Jostein,
ledger distinguishes between transaction notes¹, which
are applied to all postings in a transaction, and metadata²
for postings, which are only applied to a specific posting.

The way your transaction is written the Cordoba tag is
only linked as metadata to the posting with
the Assets:Bank:Spbkonto account.

If you re-write the transaction as follows:

2014/02/24  130630091
    Expenses:Reise:Uttak                    2557,63 NOK
    ; Cordoba: Uttak - Reise vinteferien
    Assets:Bank:Spbkonto                    -2557,63 NOK

The following command will print all postings
to the Uttak account that have a tag Cordoba:
% ledger reg uttak and %cordoba

You can also apply the tag to all postings in the transaction
if you like by writing it as follows:

2014/02/24  130630091
    ; Cordoba: Uttak - Reise vinteferien
    Expenses:Reise:Uttak                    2557,63 NOK
    Assets:Bank:Spbkonto                    -2557,63 NOK

With this you can also find all postings
to the Spbkonto that have a tag Cordoba:
% ledger reg spbkonto and %cordoba



Hope this helps,
Alexis

¹ http://www.ledger-cli.org/3.0/doc/ledger3.html#Transaction-notes
² http://www.ledger-cli.org/3.0/doc/ledger3.html#Metadata

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