reglab/housing_qa huggingface dataset:
IA Code § 421.26 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.26 - Personal liability for tax due.

421.26 Personal liability for tax due.   If a licensee or other person under section 452A.65, a retailer or purchaser under chapter 423A, 423B, 423C, 423D, or 423E, or section 423.14, 423.14A, 423.29, 423.31, 423.32, or 423.33, or a user under section 423.34, or a permit holder or licensee under section 453A.13, 453A.16, or 453A.44 fails to pay a tax under those sections when due, an officer of a corporation or association, notwithstanding section 489.304, a member or manager of a limited liability company, or a partner of a partnership, having control or supervision of or the authority for remitting the tax payments and having a substantial legal or equitable interest in the ownership of the corporation, association, limited liability company, or partnership, who has intentionally failed to pay the tax is personally liable for the payment of the tax, interest, and penalty due and unpaid. However, this section shall not apply to taxes on accounts receivable. The dissolution of a corporation, association, limited liability company, or partnership shall not discharge a person’s liability for failure to remit the tax due.  86 Acts, ch 1007, §19; 90 Acts, ch 1232, §5; 94 Acts, ch 1165, §8  ; 2003 Acts, 1st Ex, ch 2, §181, 205  ; 2007 Acts, ch 186, §5; 2008 Acts, ch 1162, §134, 154, 155; 2018 Acts, ch 1161, §154, 229
IA Code § 421.27A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.27A - Perjury.

421.27A Perjury.   1. For purposes of this title, a form, application, or any other documentation required or requested by the department shall be required to be certified under penalty of perjury that the information contained in the form, application, or other documentation is true and correct.   2. A person commits a class “D” felony under any of the following circumstances:   a. The person makes a form, application, or other document containing false information in support of an application for refund, credit, exemption, reimbursement, rebate, or other payment or benefit with intent to evade tax.   b. The person makes a form, application, or other document containing false information with intent to unlawfully receive a refund, credit, exemption, reimbursement, rebate, or other payment or benefit, to which the person is not entitled.   c. The person knowingly makes any false affidavit.   d. The person knowingly swears or affirms falsely to any matter or thing required by the terms of this title to be sworn to or affirmed.  2020 Acts, ch 1118, §6  NEW section
IA Code § 421.28 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.28 - Exceptions to successor liability.

421.28 Exceptions to successor liability.   The immediate successor to a licensee’s or retailer’s business or stock of goods under chapter 423A or 423B, or section 423.33 or 452A.65, is not personally liable for the amount of delinquent tax, interest, or penalty due and unpaid if the immediate successor shows that the purchase of the business or stock of goods was made in good faith that no delinquent tax, interest, or penalty was due and unpaid. For purposes of this section the immediate successor shows good faith by evidence that the department had provided the immediate successor with a certified statement that no delinquent tax, interest, or penalty is unpaid, or that the immediate successor had taken in good faith a certified statement from the licensee, retailer, or seller that no delinquent tax, interest, or penalty is unpaid. When requested to do so by a person with whom the licensee or retailer is negotiating the sale of the business or stock of goods, the director of revenue shall, upon being satisfied that such a situation exists, inform that person as to the amount of unpaid delinquent tax, interest, or penalty due by the licensee or the retailer. The giving of the information under this circumstance is not a violation of section 422.20, 422.72, or 452A.63.  86 Acts, ch 1007, §21; 90 Acts, ch 1232, §7;  92 Acts, 2nd Ex, ch 1001, §236  ; 2003 Acts, ch 145, §286;  2003 Acts, 1st Ex, ch 2, §182, 205  Referred to in §422.20, 422.72, 423.33, 452A.65
IA Code § 421.29 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.29 - Registrations.

421.29 Registrations.   For purposes of the provisions of the Code which are administered by the department, “permit” or “license” includes registration. Unless otherwise specifically provided, the director shall determine by rule the circumstances for which registrations shall be issued and displayed.  94 Acts, ch 1165, §10
IA Code § 421.46 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.46 - Terminal liability health insurance fund.

421.46 Terminal liability health insurance fund. Transferred to §8A.460;  2017 Acts, ch 29, §168  .
IA Code § 421.47 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.47 - Tax agreements with Indian tribes.

421.47 Tax agreements with Indian tribes.   1. “Indian country” means the Indian country as defined in 18 U.S.C. §1151, and includes trust land as defined by the United States secretary of the interior.   2. a. The department and the governing body of an Indian tribe may enter into an agreement to provide for the collection and distribution or refund by the department within Indian country of any tax or fee imposed by the state and administered by the department.   b. An agreement may also provide for the collection and distribution by the department of any tribal tax or fee imposed by tribal ordinance. The agreement may provide for the retention of an administrative fee by the department which fee shall be an agreed-upon percentage of the gross revenue of the tribal tax or fee collected.   3. An Act of Congress regulating the collection of state taxes and their remittance to the states shall preempt an agreement between the department and the governing body of an Indian tribe under this section to the extent such federal Act regulates the collection and remittance of a tax covered by the agreement.   4. An agreement between the department and the governing body of an Indian tribe under this section shall not preclude the negotiation of an amendment to such agreement, which conforms to an Act of Congress regulating the collection of state taxes and their remittance to the states.  2002 Acts, ch 1151, §4; 2011 Acts, ch 25, §143
IA Code § 421.48 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.48 - Background checks.

421.48 Background checks.   An applicant for employment with the department of revenue shall be subject to a national criminal history check through the federal bureau of investigation. A contractor, vendor, employee, or any other individual performing work for the department of revenue, shall be subject to a national criminal history check through the federal bureau of investigation at least once every ten years. The department of revenue shall request the national criminal history check and shall provide the individual’s fingerprints to the department of public safety for submission through the state criminal history repository to the federal bureau of investigation. The individual shall authorize release of the results of the national criminal history check to the department of revenue. The department of revenue shall pay the actual cost of the fingerprinting and national criminal history check, if any. The results of a criminal history check conducted pursuant to this section shall not be considered a public record under chapter 22.  2016 Acts, ch 1128, §1, 16
IA Code § 421.61 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.61 - Unconstitutionally withheld tax benefits.

421.61 Unconstitutionally withheld tax benefits.   If a provision in the Code grants a tax benefit to taxpayers that is unconstitutionally withheld from other taxpayers as expressed in an Iowa attorney general’s opinion based upon decisions of the Iowa supreme court, United States supreme court, or other courts of competent jurisdiction, the tax benefit shall also be granted to the adversely affected taxpayers as if the unconstitutional provision did not exist.  97 Acts, ch 158, §10
IA Code § 421.64 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.64 - Tax return preparer — continuing education.

421.64 Tax return preparer — continuing education.   1. For purposes of this section, “tax return preparer” means the same as defined in section 421.62.   2. a. Beginning January 1, 2020, and every year thereafter, a tax return preparer shall complete a minimum of fifteen hours of continuing education courses on subject matters prescribed by the department of revenue, including two hours of continuing education on professional ethics. Each course shall be taken from an Internal Revenue Service approved provider of continuing education. A tax return preparer shall not engage in activity as such a preparer unless the preparer has completed, during the previous calendar year, a minimum of fifteen hours of continuing education courses prescribed by the department of revenue, including two hours of continuing education on professional ethics. For purposes of completing continuing education pursuant to this section, a new tax preparer shall not be required to complete continuing education prior to the first year of preparing returns.   b. A tax return preparer is required to retain records of continuing education completion.  2019 Acts, ch 147, §3; 2020 Acts, ch 1118, §13  Referred to in §421.63  Subsection 1 amended
IA Code § 421.70 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.70 - Electronic commerce data collection.

421.70 Electronic commerce data collection. Repealed by  2002 Acts, ch 1161, §1  .
IA Code § 421.71 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421 - DEPARTMENT OF REVENUE|Section 421.71 - Class actions — implied right of action — private cause of action immunity.

421.71 Class actions — implied right of action — private cause of action immunity.   1. Class actions prohibited. No class action may be brought against the department, a taxpayer, or a person required to collect any tax imposed under this title, in any court, agency, or other adjudicative body, or in any other forum, based on any act or omission arising from or related to any provision of this title.   2. No implied right of action. Nothing in this title shall be construed as creating or providing an implied private right of action or any private common law claim against any taxpayer, or against any person required to collect any tax imposed under this title, in any court, agency, or other adjudicative body, or in any other forum. This subsection shall not apply to or otherwise limit any claim, action, mandate, power, remedy, or discretion of the department, or an agent or designee of the department.   3. Private cause of action immunity for overpayment of certain taxes.   a. A taxpayer, or any person required to collect taxes imposed under chapters 423, 423A, 423B, 423C, 423D, and 423G, shall be immune from any private cause of action arising from or related to the overpayment of taxes imposed under chapters 423, 423A, 423B, 423C, 423D, and 423G that are collected and remitted to the department.   b. Nothing in this subsection shall apply to or otherwise limit any of the following:   (1) Any claim, action, mandate, power, remedy, or discretion of the department, or an agent or designee of the department.   (2) A taxpayer’s right to seek a refund from the department related to taxes imposed under chapters 423, 423A, 423B, 423C, 423D, and 423G that are collected from or paid by the taxpayer.  2018 Acts, ch 1161, §24, 28
IA Code § 421A.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS|Section 421A.1 - Definitions.

421A.1 Definitions.   As used in this chapter, unless the context otherwise requires:   1. “Person” means any person, firm, corporation, association, partnership or an employee or agent of one of these.   2. “Tax return” means any federal, state, or local form required to be filled out, by or for a taxpayer, incident to the collection or refund of a tax.   3. “Information” for the purpose of this chapter shall include but not be limited to the name, address and statistical data of the taxpayer.  [C73, 75, 77, 79, 81, §423A.1]  2003 Acts, 1st Ex, ch 2, §203, 205  C2005, §421A.1
IA Code § 421A.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS|Section 421A.2 - Disclosure prohibited.

421A.2 Disclosure prohibited.   A person who obtains any information in the course of or arising out of the business of preparing or assisting in the preparation of a tax return of another person, shall not disclose any of the information obtained unless the disclosure is within any of the following:   1. Consented to in writing by the taxpayer in a separate document.   2. Expressly authorized by state or federal law.   3. Necessary to the preparation of the return.   4. Pursuant to court order.  [C73, 75, 77, 79, 81, §423A.2]  2003 Acts, 1st Ex, ch 2, §203, 205  C2005, §421A.2
IA Code § 421A.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS|Section 421A.3 - Engaged in business.

421A.3 Engaged in business.   A person is engaged in the business of preparing income tax returns or assisting in preparing of returns if the person does any of the following:   1. Advertises, or gives publicity to the effect that the person prepares or assists others in the preparation of tax returns.   2. Prepares or assists others in the preparation of tax returns for compensation.  [C73, 75, 77, 79, 81, §423A.3]  2003 Acts, 1st Ex, ch 2, §203, 205  C2005, §421A.3
IA Code § 421A.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS|Section 421A.4 - Penalty.

421A.4 Penalty.   A person who violates the provisions of this chapter shall upon conviction be guilty of an aggravated misdemeanor.  [C73, 75, 77, 79, 81, §423A.4]  2003 Acts, 1st Ex, ch 2, §203, 205  C2005, §421A.4
IA Code § 421B.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421B - CIGARETTE SALES|Section 421B.1 - Short title.

421B.1 Short title.   This chapter shall be known and cited as the “Iowa Unfair Cigarette Sales Act.”  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.1]  C93, §421B.1
IA Code § 421B.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421B - CIGARETTE SALES|Section 421B.3 - Sales at less than cost — penalties.

421B.3 Sales at less than cost — penalties.   1. It shall be unlawful for any wholesaler or retailer to offer to sell, or sell, at wholesale or retail, cigarettes at less than cost to such wholesaler or retailer, as the case may be, as defined in this chapter. Any wholesaler or retailer who violates the provisions of this section shall be guilty of a simple misdemeanor.   2. Evidence of advertisement, offering to sell, or sale of cigarettes by any wholesaler or retailer at less than cost to the wholesaler or retailer as defined by this chapter shall be evidence of a violation of this chapter.   3. a. The following civil penalties shall be imposed for a violation of this section:   (1) A two hundred dollar penalty for the first violation.   (2) A five hundred dollar penalty for a second violation within three years of the first violation.   (3) A thousand dollar penalty for a third or subsequent violation within three years of the first violation.   b. Each day a violation occurs counts as a new violation for purposes of this subsection.   c. The civil penalty imposed under this subsection is in addition to the penalty imposed under subsection 1. Penalties collected under this subsection shall be deposited into the general fund of the state.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.3]  C93, §421B.3  2007 Acts, ch 186, §32; 2009 Acts, ch 133, §134
IA Code § 421B.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421B - CIGARETTE SALES|Section 421B.4 - Combination sales.

421B.4 Combination sales.   In all offers for sale or sales involving cigarettes and any other item at a combined price, and in all offers for sale or sales involving the giving of any gift or concession of any kind whatsoever, whether it be coupons or otherwise, the wholesaler’s or retailer’s combined selling price shall not be below the cost to the wholesaler or the cost to the retailer, respectively, of the total of all articles, products, commodities, gifts and concessions included in such transactions. If any such articles, products, commodities, gifts, or concessions are not cigarettes, the basic cost thereof shall be determined in the same manner as provided in section 421B.2, subsection 8.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.4]  C93, §421B.4  2019 Acts, ch 59, §122
IA Code § 421B.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421B - CIGARETTE SALES|Section 421B.5 - Sales by a wholesaler to a wholesaler.

421B.5 Sales by a wholesaler to a wholesaler.   When one wholesaler sells cigarettes to any other wholesaler, the former shall not be required to include in the selling price to the latter, the cost to the wholesaler, as defined by section 421B.2, but the latter wholesaler, upon resale to a retailer, shall be subject to the provisions of section 421B.2.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.5]  C93, §421B.5  2019 Acts, ch 24, §49
IA Code § 421B.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421B - CIGARETTE SALES|Section 421B.6 - Sales exceptions.

421B.6 Sales exceptions.   The provisions of this chapter shall not apply to a sale at wholesale or a sale at retail made as follows:   1. In an isolated transaction.   2. Where cigarettes are offered for sale, or sold in a bona fide clearance sale for the purpose of discontinuing trade in such cigarettes and said offer to sell, or sale shall state the reason therefor and the quantity of such cigarettes offered for sale, or to be sold.   3. Where cigarettes are offered for sale or are sold as imperfect or damaged, and the offer to sell, or sale shall state the reason therefor and the quantity of such cigarettes offered for sale or to be sold.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.6]  C93, §421B.6  2009 Acts, ch 41, §123  Referred to in §421B.7
IA Code § 421B.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421B - CIGARETTE SALES|Section 421B.7 - Transactions permitted to meet lawful competition.

421B.7 Transactions permitted to meet lawful competition.   1. Any wholesaler may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the price of a competitor who is selling the same article at the cost to the competing wholesaler as defined by this chapter. Any retailer may offer to sell or sell cigarettes at a price made in good faith to meet the price of a competitor who is selling at the cost to the said competing retailer as defined in this chapter. The price of cigarettes offered for sale, or sold under the exceptions specified in section 421B.6 shall not be considered the price of a competitor and shall not be used as a basis for establishing prices below cost, nor shall the price established at a bankrupt or forced sale be considered the price of a competitor within the purview of this section.   2. In the absence of proof of the actual cost to a competing wholesaler or to a competing retailer, as the case may be, such cost shall be the lowest cost to wholesalers or the lowest cost to retailers, as the case may be, within the same trading area as determined by a cost survey made pursuant to section 421B.8, subsection 2.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.7]  C93, §421B.7  Referred to in §421B.11
IA Code § 421B.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421B - CIGARETTE SALES|Section 421B.8 - Cost determined.

421B.8 Cost determined.   1. Admissible evidence. In determining cost to the wholesaler and cost to the retailer the court shall receive and consider as bearing on the bona fides of such cost, evidence that any person complained against under any of the provisions of this chapter purchased the cigarettes involved in the complaint before the court, at a fictitious price, or upon terms, or in such a manner, or under such invoices, as to conceal the true cost, discounts or terms of purchase, and shall also receive and consider as bearing on the bona fides of such cost, evidence of the normal, customary and prevailing terms and discounts in connection with other sales of a similar nature in the trade area or state.   2. Cost survey. Where a cost survey pursuant to recognized statistical and cost accounting practices has been made for the trading area in which a violation of this chapter is committed or charged, to determine and establish the lowest cost to wholesalers or the lowest cost to retailers within the area, the cost survey shall be deemed competent evidence in any action or proceeding under this chapter to establish actual cost to the wholesaler or actual cost to the retailer complained against. In such surveys to determine cost to the wholesaler or retailer there shall be included in the cost of doing business without limitation, labor, rent, depreciation, sales costs, compensation, maintenance of equipment, cartage, licenses, taxes, insurance and other expenses.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.8]  C93, §421B.8  Referred to in §421B.7, 421B.11
IA Code § 421B.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421B - CIGARETTE SALES|Section 421B.9 - Sales outside ordinary channels of business — effect.

421B.9 Sales outside ordinary channels of business — effect.   In establishing the basic cost of cigarettes to a wholesaler or a retailer, it shall not be permissible to use the invoice cost or the actual cost of any cigarettes purchased at a forced, bankrupt, or close out sale, or other sale outside of the ordinary channels of trade.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.9]  C93, §421B.9
IA Code § 421B.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 421B - CIGARETTE SALES|Section 421B.10 - Injunction.

421B.10 Injunction.   The director of revenue, or any person or persons injured by any violation, or who would suffer injury from any threatened violation of this chapter, may maintain an action in any equity court to enjoin such actual or threatened violation. If a violation or threatened violation of this chapter shall be established, the court shall enjoin such violation or threatened violation, and, in addition thereto, the court shall assess in favor of the plaintiff and against the defendant the costs of suit including reasonable attorney fees. Where alleged and proved, the plaintiff, in addition to such injunctive relief and costs of suit, including reasonable attorney fees, shall be entitled to recover from the defendant the actual damages sustained by the plaintiff.  [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.10]  C93, §421B.10; 2003 Acts, ch 145, §286