Iowa Code § 423C.4 — Administration and enforcement

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. 92 Acts, ch 1006, §5 C93, §422C.4 2003 Acts, ch 145, §286 ; 2003 Acts, 1st Ex, ch 2, §191, 203, 205 C2005, §423C.4 2022 Acts, ch 1138, §30 Fri Dec 12 20:21:03 2025 Iowa Code 2026, Section 423C.4 (18, 0)