453A.23 Retailer’s permit for railway car.
1. Subject to this subchapter, a retailer’s permit may be issued by the department to any dining car company, sleeping car company, railroad or railway company. The permit shall authorize the holder to keep for sale, and sell, cigarettes at retail on any dining car, sleeping car, or passenger car operated by the applicant in, through, or across the state of Iowa, subject to all of the restrictions imposed upon retailers under this subchapter. The application for the permit shall be in the form and contain the information required by the director. Each permit is good throughout the state. Only one permit is required for all cars operated in this state by the applicant, but a duplicate of the permit shall be posted in each car in which cigarettes are sold and no further permit shall be required or tax levied for the privilege of selling cigarettes in the cars. No cigarettes shall be sold in the cars without having affixed thereto stamps evidencing the payment of the tax as provided in this subchapter.
2. As a condition precedent to the issuing of a retailer’s permit for railway car, the applicant shall file with the department a bond in favor of the state for the benefit of all parties interested in the amount of five hundred dollars conditioned upon the payment of all taxes, fines and penalties and costs in this subchapter.
3. The annual fee for a retailer’s permit for railway cars shall be twenty-five dollars and two dollars for each duplicate thereof, which fee shall be paid to the department. The department shall issue duplicates of such permits from time to time as applied for by such companies.
4. The provisions of subsections 1 and 5 of section 453A.22 shall apply to the revocation of such permit and the issuance of a new one.
[C39, §1556.18; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.23]
C93, §453A.23
2018 Acts, ch 1041, §127
Structure Iowa Code
Section 453A.2 - Persons under legal age.
Section 453A.4 - Seizure of false or altered driver’s license or nonoperator’s identification card.
Section 453A.5 - Tobacco compliance employee training program.
Section 453A.7 - Printing and custody of stamps.
Section 453A.8 - Sale and exchange of stamps.
Section 453A.9 - Change of design.
Section 453A.10 - Affixing of stamps by distributors.
Section 453A.11 - Cancellation of stamps.
Section 453A.12 - Use of stamping machines.
Section 453A.13 - Distributor’s, wholesaler’s, and retailer’s permits.
Section 453A.15 - Records and reports of permit holders.
Section 453A.16 - Manufacturer’s permit.
Section 453A.17 - Distributing agent’s permit.
Section 453A.18 - Forms for records and reports.
Section 453A.19 - Examination of records and premises.
Section 453A.20 - Subpoena for witnesses and papers.
Section 453A.21 - Cigarettes retailer may not sell.
Section 453A.22 - Revocation — suspension — civil penalty.
Section 453A.23 - Retailer’s permit for railway car.
Section 453A.24 - Carrier to permit access to records.
Section 453A.25 - Administration.
Section 453A.26 - Liens and actions.
Section 453A.27 - Venue of actions to collect.
Section 453A.28 - Assessment of tax by department — interest — penalty.
Section 453A.29 - Notice and appeal.
Section 453A.30 - Assessment of cost of audit.
Section 453A.31 - Civil penalty for certain violations.
Section 453A.32 - Seizure and forfeiture — procedure.
Section 453A.33 - Seizure not to affect criminal prosecution.
Section 453A.34 - Restrictions on injunction.
Section 453A.35 - Proceeds paid to general fund — health care trust fund.
Section 453A.35A - Health care trust fund.
Section 453A.36 - Unlawful acts.
Section 453A.36A - Self-service sales prohibited.
Section 453A.37 - Violation as fraudulent practice.
Section 453A.38 - Counterfeiting and previously used stamps.
Section 453A.40 - Inventory tax.
Section 453A.42 - Definitions.
Section 453A.43 - Tax on tobacco products.
Section 453A.44 - Licenses — distributors, subjobbers.
Section 453A.45 - Licensees, duties.
Section 453A.46 - Distributors, monthly returns — interest, penalties.
Section 453A.47 - Refunds, credits.
Section 453A.47A - Retailers — permits — fees — penalties.
Section 453A.48 - Investigations and hearings, testimonial powers.
Section 453A.49 - Enforcement.
Section 453A.50 - Violations, penalties.