Iowa Admin. Code r. 701-207.3 - Filing returns; payment of tax; penalty and interest; incorporation of 701-Chapter 202

Except as otherwise stated in this chapter, the filing requirements of 701-Chapter 202 apply to all retailers, including remote sellers and marketplace facilitators, required to collect and remit sales tax under this chapter.

Notes

Iowa Admin. Code r. 701-207.3

ARC 7621C, IAB 2/7/24, effective 3/13/24

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