423.41 Books — examination.
Every retailer required or authorized to collect taxes imposed by this chapter and every person using in this state tangible personal property, specified digital products, services, or the product of services shall keep records, receipts, invoices, and other pertinent papers as the director shall require, in the form that the director shall require, for as long as the director has the authority to examine and determine tax due. The director or any duly authorized agent of the department may examine the books, papers, records, and equipment of any person selling tangible personal property, specified digital products, or services or liable for the tax imposed by this chapter, and investigate the character of the business of any person in order to verify the accuracy of any return made, or if a return was not made by the person, ascertain and determine the amount due under this chapter. These books, papers, and records shall be made available within this state for examination upon reasonable notice when the director deems it advisable and so orders. If the taxpayer maintains any records in an electronic format, the taxpayer shall comply with reasonable requests by the director or the director’s authorized agents to provide those electronic records in a standard record format. The preceding requirements shall likewise apply to users and persons furnishing services enumerated in section 423.2.
2003 Acts, 1st Ex, ch 2, §134, 205; 2007 Acts, ch 186, §23; 2018 Acts, ch 1161, §221, 229
Referred to in §99G.30A, 321.105A, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
Structure Iowa Code
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Section 423.2A - Deposit and transfer of revenues.
Section 423.5 - Imposition of tax.
Section 423.7A - Motor vehicle lease tax.
Section 423.8 - Legislative finding and intent.
Section 423.9 - Authority to enter agreement — representatives on governing board.
Section 423.9A - Iowa streamlined sales tax advisory council.
Section 423.10 - Relationship to state law.
Section 423.11 - Agreement requirements.
Section 423.12 - Limited binding and beneficial effect.
Section 423.13 - Purpose of this subchapter.
Section 423.13A - Administration — effectiveness of agreements with retailers.
Section 423.14 - Sales and use tax collection.
Section 423.14B - Sales and use tax reporting requirements — penalties.
Section 423.15 - General sourcing rules.
Section 423.16 - Transactions to which the general sourcing rules do not apply.
Section 423.18 - Multiple points of use exemption forms.
Section 423.19 - Direct mail sourcing.
Section 423.20 - Telecommunications service sourcing.
Section 423.21 - Bad debt deductions.
Section 423.22 - Taxation in another state.
Section 423.23 - Sellers’ agreements.
Section 423.24 - Absorbing tax prohibited.
Section 423.24A - Reimbursement for the primary road fund.
Section 423.25 - Director’s power to adopt rules.
Section 423.26A - Manufactured housing — collection of use tax — certificate of title.
Section 423.27 - Motor vehicle lease tax.
Section 423.28 - Sales tax report — deduction.
Section 423.29 - Collections by sellers.
Section 423.30 - Foreign sellers not registered under the agreement.
Section 423.31 - Filing of sales tax returns and payment of sales tax.
Section 423.32 - Filing of use tax returns and payment of use tax.
Section 423.33 - Liability of persons for payment of sales or use tax.
Section 423.34 - Liability of user.
Section 423.34A - Exclusion from liability for purchasers.
Section 423.35 - Posting of bond to secure payment.
Section 423.36 - Permits required to collect sales or use tax — applications — revocation.
Section 423.37 - Failure to file sales or use tax returns — incorrect returns — limitations period.
Section 423.38 - Judicial review.
Section 423.39 - Service of notices.
Section 423.40 - Penalties — offenses — limitation.
Section 423.41 - Books — examination.
Section 423.42 - Statutes applicable.
Section 423.43 - Deposit of revenues.
Section 423.44 - Reimbursement for primary road fund.
Section 423.45 - Refunds — exemption certificates.
Section 423.46 - Rate and base changes— liability for failure to collect.
Section 423.47 - Refunds and credits.
Section 423.48 - Responsibilities and rights of sellers registered under the agreement.
Section 423.49 - Return requirements — electronic filing.
Section 423.50 - Remittance of funds.
Section 423.51 - Administration of exemptions.
Section 423.52 - Relief from liability for sellers and certified service providers.
Section 423.53 - Bad debts and model 1 sellers.
Section 423.54 - Amnesty for registered sellers.
Section 423.56 - Confidentiality and privacy protections under model 1.
Section 423.57 - Statutes applicable.
Section 423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses.