Iowa Sampling Bibliography

Administrative Code

Iowa Code sec. 422.54. (Authorizes tax department to use external factors and indices to estimate sales tax liability if a sales tax return is not filed or is filed incorrectly).

Administrative Rules

Rule 701--11.4 (422, 423).

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TAX DEVELOPMENTS

Michigan Considers Eliminating Personal Property Tax.
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Indiana Supreme Court Upholds Use Tax on Promotional Items Mailed to Residents.
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