701—215.13(423) Filing returns; payment of tax; penalty and interest; incorporation of 701—Chapter 12. Except as otherwise stated in this chapter, the filing requirements of 701—Chapter 12 shall apply to all retailers, including remote sellers and marketplace facilitators, required to collect and remit sales tax under this chapter.
[ARC 4644C, IAB 8/28/19, effective 10/2/19]