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Iowa Code
Title X
Chapter 423
VI
Sales and Use Tax Act Administration — Retailers Registered Voluntarily under Agreement
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423.48
Responsibilities and rights of sellers registered under the agreement
423.49
Return requirements — electronic filing
423.50
Remittance of funds
423.51
Administration of exemptions
423.52
Relief from liability for sellers and certified service providers
423.53
Bad debts and model 1 sellers
423.54
Amnesty for registered sellers
423.55
Databases
423.56
Confidentiality and privacy protections under model 1
423.57
Statutes applicable
423.58
Collection, permit, and tax return exemption for certain out-of-state businesses