Iowa Administrative Code - 08/21/2013

Revenue Department [701] | Agency Listing
Chapter 103 STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES—ADMINISTRATION | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.103.1 Definitions, administration, and imposition.
701.103.2 Statute of limitations, supplemental assessments and refund adjustments.
701.103.3 Credentials and receipts.
701.103.4 Retailers required to keep records.
701.103.5 Audit of records.
701.103.6 Billings.
701.103.7 Collections.
701.103.8 No property exempt from distress and sale.
701.103.9 Information confidential.
701.103.10 Bonding procedure.
701.103.11 Sales tax.
701.103.12 Judicial review.
701.103.13 Registration.
701.103.14 Notification.
701.103.15 Certification of funds.