Any person who uses any property or services enumerated in section 422.43 upon which the tax imposed under this chapter has not been paid, either to the county treasurer or to a retailer or direct to the department as provided in this chapter, shall be liable for the payment of tax, and shall on or before the last day of the month next succeeding each quarterly period pay the tax imposed upon all such property and services used by the person during the preceding quarterly period in the manner and accompanied by such returns as the director shall prescribe. All of the provisions of section 423.13 with reference to the returns and payments shall be applicable to the returns and payments required under this section.
[C39, § 6943.114; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.14]
2002 Acts, ch 1150, §9
Personal liability of officers and partners; see §421.26
Previous Section 423.13
Next Section 423.15
© 2004 Cornell College and League of Women Voters of Iowa
Comments about this site or page?
webmaster@legis.iowa.gov.
Please remember that the person listed above does not vote on bills. Direct all comments concerning legislation to State Legislators.
Last update: Thu Jan 15 10:49:41 CST 2004
URL: /DOCS/IACODE/2003SUPPLEMENT/423/14.html
jhf