{"data":{"id":"us-ia/iowa-code-423.32","jurisdiction":"us-ia","citation":"Iowa Code § 423.32","heading":"Filing of use tax returns and payment of use tax.","body":"Repealed by 2022 Acts, ch 1138, §35.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423 - STREAMLINED SALES AND USE TAX ACT","Subchapter V - SALES AND USE TAX ACT ADMINISTRATION — RETAILERS NOT REGISTERED UNDER AGREEMENT — CONSUMERS OBLIGATED TO PAY USE TAX DIRECTLY"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423.32.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"f63c5fcd0aae98f57ae11ab521575d5ebaa6e27adbbf28f4b4f32d26b142f64e","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423.31","next":"us-ia/iowa-code-423.33"},"notice":"GroundRules: Original legal text. Not legal advice."}