Iowa § 423C.4 Administration and enforcement

Iowa Statutes

§ 423C.4 — Administration and enforcement

Iowa § 423C.4

Title XFINANCIAL RESOURCES

Ch. 423CAUTOMOBILE RENTAL EXCISE TAX

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Bluebook

Iowa Code § 423C.4 (2026).

Text

All powers and requirements of the director of revenue to administer the state sales tax
law under chapter 423 are applicable to the administration of the tax imposed under section
423C.3, including but not limited to section 422.25, subsection 4, sections 422.30, 422.67,
and 422.68, section 422.69, subsection 1, sections 422.70 through 422.75, section 423.14,
subsection 1, and sections 423.15, 423.23, 423.24, 423.25, 423.31, 423.33, 423.35 and 423.37
through 423.42, 423.45, 423.46, and 423.47. However, as an exception to the powers specified
in section 423.31, the director shall only require the filing of monthly reports.

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All powers and requirements of the director of revenue to administer the state sales tax
law under chapter 423 are applicable to the administration of the tax imposed under section
423C.3, including but not limited to section 422.25, subsection 4, sections 422.30, 422.67,
and 422.68, section 422.69, subsection 1, sections 422.70 through 422.75, section 423.14,
subsection 1, and sections 423.15, 423.23, 423.24, 423.25, 423.31, 423.33, 423.35 and 423.37
through 423.42, 423.45, 423.46, and 423.47. However, as an exception to the powers specified
in section 423.31, the director shall only require the filing of monthly reports.