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IOWA STATUTES AND CODES
423.53 - BAD DEBTS AND MODEL 1 SELLERS.
423.53 BAD DEBTS AND MODEL 1 SELLERS. A certified service provider may claim, on behalf of a model 1 seller, any bad debt deduction as provided in section 423.21. The certified service provider must credit or refund the full amount of any bad debt deduction or refund received to the seller. Section History: Recent Form 2003 Acts, 1st Ex, ch 2, § 146, 205
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