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.
An increase or decrease in the excise tax rate in this section shall only be effective on January 1 or July 1, but not sooner than ninety days after enactment of the rate increase or decrease.
[C39, § 6943.112; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.12]
99 Acts, ch 156, §21, 23
Referred to in § 422B.9, 423.6
Unnumbered paragraph 2 is effective January 1, 2000, for state sales and use taxes; 99 Acts, ch 156, §21, 23
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