{"data":{"id":"us-ia/iowa-code-423.7","jurisdiction":"us-ia","citation":"Iowa Code § 423.7","heading":"Title.","body":"This subchapter shall be known and may be cited as the “Uniform Sales and Use Tax Administration Act”.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423 - STREAMLINED SALES AND USE TAX ACT","Subchapter IV - UNIFORM SALES AND USE TAX ADMINISTRATION ACT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423.7.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"09e6656de45af85e14eb372d377414f2c55ea825680255f08f732a5770292310","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423.6","next":"us-ia/iowa-code-423.7a"},"notice":"GroundRules: Original legal text. Not legal advice."}