{"data":{"id":"us-ia/iowa-code-423.53","jurisdiction":"us-ia","citation":"Iowa Code § 423.53","heading":"Bad debts and model 1 sellers.","body":"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.","path":["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"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423.53.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"b5122d8a9b6aed15c38af8612f5a465c978377e9c4e6001a1747d930f8544264","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423.52","next":"us-ia/iowa-code-423.54"},"notice":"GroundRules: Original legal text. Not legal advice."}