Iowa Admin. Code r. 701-270.4 - Filing returns; payment of tax; penalty and interest
(1)
Incorporation of 701-Chapter
202. Except as otherwise stated in this chapter, the requirements of
701-Chapter 202 apply to retailers required to collect local option tax in the
same manner as those requirements apply to all sellers and retailers making
sales subject to state sales tax.
(2)
Local tax collections not
included to determine filing frequency. Local option tax collections
are included in computation of the total tax to determine frequency of filing
under Iowa Code section
423.31.
This rule is intended to implement Iowa Code section 423B.6.
Notes
ARC 7623C, IAB 2/7/24, effective 3/13/24
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