Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—207.3(423) — 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.

Last amended: [ARC 7621C, IAB 2/7/24, effective 3/13/24]

Source: official text