423.12  Tax as debt.

The tax herein required to be collected by any retailer pursuant to section 423.9 or 423.10, and any tax collected by any retailer pursuant to said sections, shall constitute a debt owed by the retailer to this state.

Section History: Early form

  [C39, § 6943.112; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.12]

Internal References

  Referred to in § 423.6

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