Returns, Remittances and Refunds
Rule 5 - Exempt Transactions of a Retail MerchantRule 7 - Collection and Remittance of State Gross Retail Tax on Motor Fuel
45 Iac 2.2-6-1 - Time Limit on Returns and Payments45 Iac 2.2-6-2 - Reporting Periods45 Iac 2.2-6-3 - Fiscal Taxpayer's Reporting Period45 Iac 2.2-6-4 - Accrual Basis; Reporting and Payment45 Iac 2.2-6-5 - Consolidated Filing45 Iac 2.2-6-6 - Sales and Use Tax Collections45 Iac 2.2-6-7 - Final Return and Payment45 Iac 2.2-6-8 - Amount of Tax Liability45 Iac 2.2-6-9 - Income Exclusion Ratio45 Iac 2.2-6-10 - Income Exclusion Ratio Defined45 Iac 2.2-6-11 - Recordkeeping Requirements on Exempt Sales Less Than Ten Cents45 Iac 2.2-6-12 - Bad Debts Deduction45 Iac 2.2-6-13 - Collection From Bad Debts45 Iac 2.2-6-14 - Collection Allowance45 Iac 2.2-6-15 - Collection Allowance Rates45 Iac 2.2-6-16 - Collection Allowance; Those Not Entitled45 Iac 2.2-6-17 - Energy Assistance Deductions