Iowa § 423C.4 - 423C.4 Administration and enforcement.
Full text of Iowa Iowa Code § 423C.4 — 423C.4 Administration and enforcement., with citation guidance and answers to common questions.
§ 423C.4. 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)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 423C.4
What does Iowa Code § 423C.4 cover?
Section 423C.4 ("423C.4 Administration and enforcement.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 423C.4?
A common citation format is "Iowa Code § 423C.4" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 423C.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.