Iowa Code agency 701, tit. III, ch. 202 - FILING RETURNS AND PAYMENT OF TAX

State Regulations
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Rule 701-202.1 - Sales and use tax return filing
Rule 701-202.2 - Reporting sales or use taxes
Rule 701-202.3 - Sales and use tax remittance
Rule 701-202.4 - Due dates, weekends, and holidays
Rule 701-202.5 - Consolidated returns
Rule 701-202.6 - Direct pay permits and negotiated rate agreements
Rule 701-202.7 - Regular permit holders responsible for collection of tax
Rule 701-202.8 - Sale of business
Rule 701-202.9 - Bankruptcy, insolvency, or assignment for benefit of creditors
Rule 701-202.10 - Vending machines and other coin-operated devices
Rule 701-202.11 - Claim for refund of tax
Rule 701-202.12 - Immediate successor liability for unpaid tax
Rule 701-202.13 - Officers and partners-personal liability for unpaid tax
Rule 701-202.14 - Sales tax or use tax paid to another state
Rule 701-202.15 - Registered retailers selling tangible personal property on a conditional sale contract basis
Rule 701-202.16 - Registered vendors repossessing goods sold on a conditional sale contract basis
Rule 701-202.17 - Returned merchandise

Notes

Iowa Code agency 701, tit. III, ch. 202

[Prior to 7/13/22, see 701-Chapter 12]

Chapter rescission date pursuant to Iowa Code section 17A.7: 4/10/29

[Filed Emergency ARC 6398C, IAB 7/13/22, effective 7/1/22]

[Editorial change: IAC Supplement 10/18/23]

[Filed ARC 7714C (Notice ARC 7354C, IAB 12/27/23), IAB 3/6/24, effective 4/10/24]

[Filed ARC 8151C (Notice ARC 7196C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24]

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