{"data":{"id":"us-ia/iowa-code-423.57","jurisdiction":"us-ia","citation":"Iowa Code § 423.57","heading":"Statutes applicable.","body":"The director shall administer this subchapter as it relates to the taxes imposed in this chapter in the same manner and subject to all the provisions of, and all of the powers, duties, authority, and restrictions contained in sections 423.14, 423.14A, 423.14B, 423.15, 423.16, 423.17, 423.19, 423.20, 423.21, 423.22, 423.23, 423.24, 423.25, 423.29, 423.31, 423.33, 423.34, 423.34A, 423.35, 423.37, 423.39, 423.40, 423.41, and 423.42, section 423.43, subsection 1, and sections 423.45, 423.46, and 423.47.","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/2026/423.57.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"952299af16f31e872fd06e50ed214b0e237b116892d24a550cdcf62a07ee4fcc","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423.56","next":"us-ia/iowa-code-423.58"},"notice":"GroundRules: Original legal text. Not legal advice."}
