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2018 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES
Section 452A.7 - Foreign suppliers.
Universal Citation: IA Code § 452A.7 (2018)
452A.7
Foreign suppliers.
The director, upon application, may authorize the collection and reporting of the tax by any supplier not having jurisdictional connections with this state. A foreign supplier shall be issued a license to collect and report the tax and shall be subject to the same regulations and requirements as suppliers having a jurisdictional connection with the state, or other regulations and agreements as prescribed by the director.
95 Acts, ch 155, ยง18
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