423.14  Liability of user.

Any person who uses any property or services enumerated in section 422.43 upon which the tax herein imposed has not been paid, either to the county treasurer or to a retailer or direct to the department as herein provided, shall be liable therefor, and shall on or before the last day of the month next succeeding each quarterly period pay the tax herein imposed upon all such property used by the person during the preceding quarterly period in such manner and accompanied by such returns as the director shall prescribe. All of the provisions of section 423.13 with reference to such returns and payments shall be applicable to the returns and payments herein required.

Section History: Early form

  [C39, § 6943.114; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.14]

Internal References

  Referred to in § 421.26, 421.28, 422B.9, 423.6


  Personal liability of officers and partners; see §421.26

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