423C.4 - ADMINISTRATION AND ENFORCEMENT.

        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 quarterly reports.  
         Section History: Recent Form
         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