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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Section 423.53 - Bad debts and model 1 sellers.

Universal Citation: IA Code § 423.53 (2017)
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1 STREAMLINED SALES AND USE TAX ACT, §423.53 423.53 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 Wed Feb 08 03:45:29 2017 Iowa Code 2017, Section 423.53 (11, 0)
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