453A.48 Investigations and hearings, testimonial powers.
1. The director, or the director’s duly authorized agents, may conduct investigations, inquiries, and hearings for the purpose of enforcing the provisions of this subchapter, and, in connection with such investigations, inquiries, and hearings, the director and the director’s duly authorized agents shall have all the powers conferred upon the director and the director’s examiners by Iowa statutes, and the provisions of such shall apply to all such investigations, inquiries and hearings.
2. A hearing conducted under this subchapter shall be preceded by ten days’ notice in writing of the subject of the hearing, including, in the case of suspension or revocation of a license, a statement of the nature of the charges against the licensee. The notice shall be sent by mail to the last known address of the licensee or other person involved in the hearing, and the service shall be complete upon mailing. After every hearing the director shall make the director’s findings and order in writing. The findings and order shall be filed in the office of the director, and a copy sent by mail or otherwise to the person to whom the notice was directed.
3. The director may exchange information with the officers and agencies of other states administering laws relating to the taxation of tobacco products.
4. No person shall be excused from testifying or from producing, pursuant to a subpoena, any books, papers, records or memoranda in any investigation or upon any hearing, upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate the person or subject the person to a criminal penalty, but no person shall be prosecuted or subjected to any criminal penalty for or on account of any transaction made or thing concerning which the person may testify or produce evidence, documentary or otherwise, before the director or an employee or agent thereof; provided that such immunity shall extend only to a natural person who, in obedience to a subpoena, gives testimony under oath or produces evidence, documentary or otherwise, pursuant to a subpoena. No person so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying.
5. Any person aggrieved by an order of the director fixing a tax, penalty, or interest under section 453A.43 may, within sixty days from the date of notice of the order, appeal to the board of review in the manner provided by law or unless the taxpayer contests the determination by paying the tax, interest, and penalty and timely filing a claim for refund. Judicial review of any other action of the director may be sought in accordance with the terms of the Iowa administrative procedure Act, chapter 17A.
[C71, 73, 75, 77, 79, 81, §98.48]
86 Acts, ch 1241, §5
C93, §453A.48
94 Acts, ch 1133, §15, 16; 2003 Acts, ch 44, §114; 2018 Acts, ch 1041, §127
Referred to in §453A.44
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.