GroundRules
Iowa Code § 423.53: Bad debts and model 1 sellers.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 423 - STREAMLINED SALES AND USE TAX ACT
- Subchapter VI - SALES AND USE TAX ACT ADMINISTRATION — RETAILERS REGISTERED VOLUNTARILY UNDER AGREEMENT
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.
Collected 2026-09-14T19:40:10Z. Source file · JSON