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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Section 423.12 - Limited binding and beneficial effect.

Universal Citation: IA Code § 423.12 (2017)
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1 STREAMLINED SALES AND USE TAX ACT, §423.12 423.12 Limited binding and beneficial effect. 1. The agreement binds and inures only to the benefit of Iowa and the other member states. A person, other than a member state, is not an intended beneficiary of the agreement. Any benefit to a person other than a member state is established by the law of Iowa and not by the terms of the agreement. 2. A person shall not have any cause of action or defense under the agreement or by virtue of this state’s entry into the agreement. A person may not challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement. 3. A law of this state, or the application of it, shall not be declared invalid as to any such person or circumstance on the ground that the provision or application is inconsistent with the agreement. 2003 Acts, 1st Ex, ch 2, §105, 205 Wed Feb 08 03:45:19 2017 Iowa Code 2017, Section 423.12 (12, 0)
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