reglab/housing_qa huggingface dataset:
IA Code § 423.38 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.38 - Judicial review.

423.38 Judicial review.   1. Judicial review of actions of the director may be sought in accordance with the terms of the Iowa administrative procedure Act, chapter 17A.   2. For cause and upon a showing by the director that collection of the tax in dispute is in doubt, the court may order the petitioner to file with the clerk a bond for the use of the respondent, with sureties approved by the clerk, in the amount of tax appealed from, conditioned that the petitioner shall perform the orders of the court.   3. An appeal may be taken by the taxpayer or the director to the supreme court of this state irrespective of the amount involved.  2003 Acts, ch 44, §114;  2003 Acts, 1st Ex, ch 2, §131, 205  Referred to in §99G.30A, 321.105A, 421B.11, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 425.31  Filing petition on appeal,  R.C.P. 1.1803
IA Code § 423.39 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.39 - Service of notices.

423.39 Service of notices.   1. A notice authorized or required under this subchapter may be given by mailing the notice to the person for whom it is intended, addressed to that person at the address given in the last return filed by the person pursuant to this subchapter, or if no return has been filed, then to any address obtainable. The mailing of the notice is presumptive evidence of the receipt of the notice by the person to whom addressed. Any period of time which is determined according to this subchapter by the giving of notice commences to run from the date of mailing of the notice.   2. The provisions of the Code relative to the limitation of time for the enforcement of a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine, or enforce the collection of any tax or penalty provided by this chapter.  2003 Acts, 1st Ex, ch 2, §132, 205  Referred to in §99G.30A, 321.105A, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 425.30
IA Code § 423.40 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.40 - Penalties — offenses — limitation.

423.40 Penalties — offenses — limitation.   1. In addition to the sales or use tax or additional sales or use tax, the taxpayer shall pay a penalty as provided in section 421.27. The taxpayer shall also pay interest on the sales or use tax or additional sales or use tax at the rate in effect under section 421.7 for each month counting each fraction of a month as an entire month, computed from the date the semimonthly or monthly tax deposit form or return was required to be filed. The penalty and interest shall be paid to the department and disposed of in the same manner as other receipts under this subchapter. Unpaid penalties and interest may be enforced in the same manner as the taxes imposed by this chapter.   2. a. Any person who knowingly sells tangible personal property, specified digital products, tickets or admissions to places of amusement and athletic events, or gas, water, electricity, or communication service at retail, or engages in the furnishing of services enumerated in section 423.2, in this state without procuring a permit to collect tax, as provided in section 423.36, or who violates section 423.24 and the officers of any corporation who so act are guilty of a serious misdemeanor.   b. A person who knowingly sells tangible personal property, specified digital products, tickets or admissions to places of amusement and athletic events, or gas, water, electricity, or communication service at retail, or engages in the furnishing of services enumerated in section 423.2, in this state after the person’s sales tax permit has been revoked and before it has been restored as provided in section 423.36, subsection 6, and the officers of any corporation who so act are guilty of an aggravated misdemeanor.   3. A person who willfully attempts in any manner to evade any tax imposed by this chapter or the payment of the tax or a person who makes or causes to be made a false or fraudulent semimonthly or monthly tax deposit form or return with intent to evade any tax imposed by subchapter II or III or the payment of the tax is guilty of a class “D” felony.   4. The certificate of the director to the effect that a tax has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this subchapter shall be prima facie evidence thereof.   5. A person required to pay sales or use tax, or to make, sign, or file a tax deposit form or return or supplemental return, who willfully makes a false or fraudulent tax deposit form or return, or willfully fails to pay at least ninety percent of the tax or willfully fails to make, sign, or file the tax deposit form or return, at the time required by law, is guilty of a fraudulent practice.   6. A prosecution for an offense specified in this section shall be commenced within six years after its commission.  2003 Acts, 1st Ex, ch 2, §133, 205; 2018 Acts, ch 1161, §220, 229  Referred to in §99G.30A, 321.105A, 423.26, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
IA Code § 423.41 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.41 - Books — examination.

423.41 Books — examination.   Every retailer required or authorized to collect taxes imposed by this chapter and every person using in this state tangible personal property, specified digital products, services, or the product of services shall keep records, receipts, invoices, and other pertinent papers as the director shall require, in the form that the director shall require, for as long as the director has the authority to examine and determine tax due. The director or any duly authorized agent of the department may examine the books, papers, records, and equipment of any person selling tangible personal property, specified digital products, or services or liable for the tax imposed by this chapter, and investigate the character of the business of any person in order to verify the accuracy of any return made, or if a return was not made by the person, ascertain and determine the amount due under this chapter. These books, papers, and records shall be made available within this state for examination upon reasonable notice when the director deems it advisable and so orders. If the taxpayer maintains any records in an electronic format, the taxpayer shall comply with reasonable requests by the director or the director’s authorized agents to provide those electronic records in a standard record format. The preceding requirements shall likewise apply to users and persons furnishing services enumerated in section 423.2.  2003 Acts, 1st Ex, ch 2, §134, 205; 2007 Acts, ch 186, §23; 2018 Acts, ch 1161, §221, 229  Referred to in §99G.30A, 321.105A, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
IA Code § 423.42 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.42 - Statutes applicable.

423.42 Statutes applicable.   1. The director shall administer the taxes imposed by subchapters II and III in the same manner and subject to all the provisions of, and all of the powers, duties, authority, and restrictions contained in, section 422.25, subsection 4, section 422.30, and sections 422.67 through 422.75.   2. All the provisions of section 422.26 shall apply in respect to the taxes and penalties imposed by subchapters II and III and this subchapter, except that, as applied to any tax imposed by subchapters II and III, the lien provided in section 422.26 shall be prior and paramount over all subsequent liens upon any personal property within this state, or right to such personal property, belonging to the taxpayer without the necessity of recording as provided in section 422.26. The requirements for recording shall, as applied to the taxes imposed by subchapters II and III, apply only to the liens upon real property. When requested to do so by any person from whom a taxpayer is seeking credit, or with whom the taxpayer is negotiating the sale of any personal property, or by any other person having a legitimate interest in such information, the director shall, upon being satisfied that such a situation exists, inform that person as to the amount of unpaid taxes due by such taxpayer under the provisions of subchapters II and III. The giving of this information under these circumstances shall not be deemed a violation of section 422.72 as applied to subchapters II and III.  2003 Acts, 1st Ex, ch 2, §135, 205  Referred to in §99G.30A, 321.105A, 421.17, 423.26, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
IA Code § 423.43 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.43 - Deposit of revenues.

423.43 Deposit of revenues.   1. a. Except as provided in subsection 2, all revenue arising under the operation of the use tax under subchapter III shall be deposited into the general fund of the state.   b. Subsequent to the deposit into the general fund of the state and after the transfer of such revenues collected under chapter 423B, the department shall transfer one-sixth of such remaining revenues to the secure an advanced vision for education fund created in section 423F.2. This paragraph is repealed January 1, 2051.   2. All revenue derived from the use tax imposed pursuant to sections 423.26 and 423.26A shall be credited to the statutory allocations fund created under section 321.145, subsection 2.  2003 Acts, 1st Ex, ch 2, §136, 205; 2005 Acts, ch 140, §13; 2008 Acts, ch 1113, §45, 125, 129; 2010 Acts, ch 1108, §10, 15; 2019 Acts, ch 166, §10  Referred to in §321.145, 423.57
IA Code § 423.44 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.44 - Reimbursement for primary road fund.

423.44 Reimbursement for primary road fund. Repealed by  2008 Acts, ch 1113, §123  . See §321.145.
IA Code § 423.46 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.46 - Rate and base changes— liability for failure to collect.

423.46 Rate and base changes — liability for failure to collect.   1. The department shall make a reasonable effort to provide sellers with as much advance notice as practicable of a rate change and to notify sellers of legislative changes in the tax base and amendments to sales and use tax rules. Except as provided in subsection 2, a seller shall not be relieved of the obligation to collect sales or use taxes for this state by either a failure to receive such notice or by a failure of the state to provide notice.   2. A seller will be relieved of liability for failing to collect sales or use taxes for this state at the new rate under all of the following conditions and to the following extent:   a. The department fails to provide for at least thirty days between the enactment of the statute providing for a rate change and the effective date of such rate change.   b. The seller continues to collect sales or use taxes at the rate in effect immediately prior to the rate change.   c. The erroneous collection described in paragraph “b” does not continue for more than thirty days after the effective date of the rate change.   3. The relief from the obligation to collect sales or use taxes described in subsection 2 shall not apply if a seller fraudulently fails to collect tax at the new rate or if a seller has solicited purchasers on the basis of the rate in effect immediately prior to the rate change.  2003 Acts, 1st Ex, ch 2, §139, 205; 2010 Acts, ch 1145, §11, 17  Referred to in §99G.30A, 423.57, 423B.6, 423C.4
IA Code § 423.47 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.47 - Refunds and credits.

423.47 Refunds and credits.   If it shall appear that, as a result of mistake, an amount of tax, penalty, or interest has been paid which was not due under the provisions of this chapter, such amount shall be credited against any tax due, or to become due, on the books of the department from the person who made the erroneous payment, or such amount shall be refunded to such person by the department. A claim for refund or credit that has not been filed with the department within three years after the tax payment for which a refund or credit is claimed became due, or one year after such tax payment was made, whichever time is the later, shall not be allowed by the director.  2003 Acts, 1st Ex, ch 2, §140, 205  Referred to in §99G.30A, 321.105A, 423.21, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 476B.2, 476B.7, 476C.6
IA Code § 423.50 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.50 - Remittance of funds.

423.50 Remittance of funds.   1. Only one remittance of tax per return is required except as provided in this subsection. Sellers that collect more than thirty thousand dollars in sales and use taxes for this state during the preceding calendar year shall be required to make additional remittances as required under rules adopted by the director. The filing of a return is not required with an additional remittance.   2. All remittances shall be remitted electronically.   3. Electronic payments may be made either by automated clearinghouse credit or automated clearinghouse debit. Any data accompanying a remittance must be formatted using uniform tax type and payment codes approved by the governing board established pursuant to the agreement. An alternative method for making same-day payments shall be determined under rules adopted by the director.   4. If a due date falls on a Saturday, a Sunday, legal holiday, or a legal banking holiday in this state, the payment, including any related payment voucher information, is due on the next succeeding business day.   5. If the federal reserve bank is closed on the due date preventing a person from being able to make an automated payment, the payment shall be accepted as timely if made on the next day the federal reserve bank is open.   6. The department shall adopt a standardized process for the remittance of tax payments. The procedure shall have the capability of processing multiple payments and simplified returns by affiliated entities, certified service providers, or tax preparers. The process adopted pursuant to this subsection is subject to the approval of the governing board.  2003 Acts, 1st Ex, ch 2, §143, 205; 2010 Acts, ch 1145, §16, 17; 2011 Acts, ch 92, §10, 11
IA Code § 423.53 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.53 - Bad debts and model 1 sellers.

423.53 Bad debts and model 1 sellers.   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.  2003 Acts, 1st Ex, ch 2, §146, 205
IA Code § 423.54 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.54 - Amnesty for registered sellers.

423.54 Amnesty for registered sellers.   1. Subject to the limitations in subsections 2 through 6, the following provisions apply:   a. Amnesty is provided for uncollected or unpaid sales or use tax to a seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with the terms of the agreement, provided the seller was not so registered in this state in the twelve-month period preceding the commencement of Iowa’s participation in the agreement.   b. Amnesty precludes assessment of the seller for uncollected or unpaid sales or use tax together with penalty or interest for sales made during the period the seller was not registered in this state, provided registration occurs within twelve months of the commencement of Iowa’s participation in the agreement.   c. Amnesty shall be provided to any seller lawfully registered under the agreement by any other member state prior to the date of the commencement of Iowa’s participation in the agreement.   2. Amnesty is not available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and which audit is not yet finally resolved, including any related administrative and judicial processes.   3. Amnesty is not available for sales or use taxes already paid or remitted or to taxes collected by the seller.   4. Amnesty is fully effective absent the seller’s fraud or intentional misrepresentation of a material fact as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months. The statute of limitations applicable to asserting a tax liability is tolled during this thirty-six month period.   5. Amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.   6. The director may allow amnesty on terms and conditions more favorable to a seller than the terms required by this section.  2003 Acts, 1st Ex, ch 2, §147, 205  Referred to in §423.48
IA Code § 423.55 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.55 - Databases.

423.55 Databases.   The department shall provide and maintain databases required by the agreement for the benefit of sellers registered under the agreement.  2003 Acts, 1st Ex, ch 2, §148, 205  Referred to in §423.34A
IA Code § 423.57 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.57 - Statutes applicable.

423.57 Statutes applicable.   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, 423.32, 423.33, 423.34, 423.34A, 423.35, 423.37, 423.38, 423.39, 423.40, 423.41, and 423.42, section 423.43, subsection 1, and sections 423.45, 423.46, and 423.47.  2003 Acts, 1st Ex, ch 2, §150, 205; 2007 Acts, ch 179, §5, 6, 10; 2008 Acts, ch 1113, §114, 122, 131; 2012 Acts, ch 1110, §21; 2018 Acts, ch 1161, §223, 229
IA Code § 423.58 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses.

423.58 Collection, permit, and tax return exemption for certain out-of-state businesses.   Notwithstanding sections 423.14, 423.14A, 423.14B, 423.29, 423.31, 423.32, and 423.36, a person meeting the requirements of section 29C.24 is not required to obtain a sales or use tax permit, collect and remit sales and use tax, or make and file applicable sales or use tax returns, as provided in section 29C.24, subsection 3, paragraph “a”, subparagraph (2).  2016 Acts, ch 1095, §11, 14; 2018 Acts, ch 1161, §224, 229
IA Code § 423A.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423A - HOTEL AND MOTEL TAX|Section 423A.1 - Short title.

423A.1 Short title.   This chapter may be cited as the “Hotel and Motel Tax Act”.  2005 Acts, ch 140, §19, 28, 29
IA Code § 423A.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423A - HOTEL AND MOTEL TAX|Section 423A.3 - State-imposed hotel and motel tax.

423A.3 State-imposed hotel and motel tax.   A tax of five percent is imposed upon the sales price for the renting of any lodging if the lodging is located in this state. The tax shall be collected and remitted as provided in section 423A.5A.  2005 Acts, ch 140, §21; 2006 Acts, ch 1010, §103; 2018 Acts, ch 1161, §247, 255  Referred to in §15J.2, 15J.5, 423A.5A
IA Code § 423A.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423A - HOTEL AND MOTEL TAX|Section 423A.5 - Exemptions.

423A.5 Exemptions.   There are exempted from the provisions of this chapter and from the computation of any amount of tax imposed by this chapter all of the following:   1. a. The sales price from the renting of lodging to a person where the lodging is rented by the same person for a period of more than thirty-one consecutive days, except as provided in paragraph “b”.   b. The sales price from the renting of lodging to a person where the lodging is rented by the same person for the period beginning after ninety consecutive days of rental by such person, if the rental is a room, apartment, or sleeping quarter in a hotel, motel, inn, public lodging house, or rooming house, or in any place where sleeping accommodations are furnished to a transient guest.   2. The sales price from the renting of sleeping rooms in dormitories at all universities and colleges located in the state of Iowa.   3. The sales price of lodging furnished to the guests of a religious institution if the property is exempt under section 427.1, subsection 8, and the purpose of renting is to provide a place for a religious retreat or function and not a place for transient guests generally.   4. a. The sales price of lodging furnished to the guests of a nonprofit lodging provider and the purpose of renting is to provide a place for the friends and family of a hospital patient during a time of medical need of the patient and the length of stay is based upon the needs of the friends, family, or patient.   b. For purposes of this subsection,“nonprofit lodging provider” means a nonprofit entity which is exempt from federal income taxation pursuant to section 501(c)(3) of the Internal Revenue Code that maintains an established facility that provides lodging to friends and family of a hospital patient during a time of medical need of the patient.  2005 Acts, ch 140, §23; 2008 Acts, ch 1184, §58, 59; 2009 Acts, ch 179, §138, 139; 2018 Acts, ch 1161, §249, 255; 2020 Acts, ch 1081, §1, 2  Subsection 1 amended  NEW subsection 4
IA Code § 423B.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423B - LOCAL OPTION TAXES|Section 423B.2 - Local vehicle tax.

423B.2 Local vehicle tax.   1. An annual local vehicle tax at the rate per vehicle specified on the ballot proposition may be imposed by a county on every vehicle which is required by the state to be registered and is registered with the county treasurer to a person residing within the county where the tax is imposed at the time of the renewal of the registration of the vehicle. The local vehicle tax shall be imposed only on the renewals of registrations and shall be payable during the registration renewal periods provided under section 321.40.   2. The county imposing the tax shall provide for the exemption of each class, if any, of vehicles for which an exemption was listed on the ballot proposition.   3. For the purpose of the tax authorized by this section:   a. “Person” means the same as defined in section 321.1.   b. “Registration year” means the same as defined in section 321.1.   c. “Vehicle” means motor vehicle as defined in section 321.1 which is subject to registration under section 321.18, and which is registered with the county treasurer.  85 Acts, ch 32, §90  CS85, §422B.2  2003 Acts, 1st Ex, ch 2, §203, 205  C2005, §423B.2  2013 Acts, ch 90, §104