Iowa Code § 423.53 — Bad debts and model 1sellers

A certified service provider may claim, on behalf of a model 1 seller , any bad debt deduction as provided in section 423.21 . The certified service provider must credit or refund the full amount of any bad debt deduction or refund received to the seller . 2003 Acts, 1st Ex, ch 2, §146, 205 Fri Dec 12 20:20:48 2025 Iowa Code 2026, Section 423.53 (24, 0)