Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS

Section 453A.4 - Seizure of false or altered driver’s license or nonoperator’s identification card. - 453A.4 Seizure of false or altered driver’s license or nonoperator’s...

Section 453A.5 - Tobacco compliance employee training program. - 453A.5 Tobacco compliance employee training program. 1. The alcoholic beverages...

Section 453A.6 - Tax imposed. - 453A.6 Tax imposed. 1. There is imposed, and shall be...

Section 453A.7 - Printing and custody of stamps. - 453A.7 Printing and custody of stamps. 1. The director of...

Section 453A.8 - Sale and exchange of stamps. - 453A.8 Sale and exchange of stamps. 1. Stamps shall be...

Section 453A.9 - Change of design. - 453A.9 Change of design. The design of the stamps used...

Section 453A.10 - Affixing of stamps by distributors. - 453A.10 Affixing of stamps by distributors. Except as provided in...

Section 453A.11 - Cancellation of stamps. - 453A.11 Cancellation of stamps. Stamps affixed to a package of...

Section 453A.12 - Use of stamping machines. - 453A.12 Use of stamping machines. 1. The department may purchase...

Section 453A.13 - Distributor’s, wholesaler’s, and retailer’s permits. - 453A.13 Distributor’s, wholesaler’s, and retailer’s permits. 1. Permits required. Every...

Section 453A.14 - Bonds. - 453A.14 Bonds. 1. No state or manufacturer’s permit shall be...

Section 453A.15 - Records and reports of permit holders. - 453A.15 Records and reports of permit holders. 1. The director...

Section 453A.16 - Manufacturer’s permit. - 453A.16 Manufacturer’s permit. The department may, upon application of any...

Section 453A.17 - Distributing agent’s permit. - 453A.17 Distributing agent’s permit. 1. Every distributing agent in the...

Section 453A.18 - Forms for records and reports. - 453A.18 Forms for records and reports. The department shall furnish...

Section 453A.19 - Examination of records and premises. - 453A.19 Examination of records and premises. 1. For the purpose...

Section 453A.20 - Subpoena for witnesses and papers. - 453A.20 Subpoena for witnesses and papers. For the purpose of...

Section 453A.21 - Cigarettes retailer may not sell. - 453A.21 Cigarettes retailer may not sell. Unless a retail permit...

Section 453A.22 - Revocation — suspension — civil penalty. - 453A.22 Revocation — suspension — civil penalty. 1. If a...

Section 453A.23 - Retailer’s permit for railway car. - 453A.23 Retailer’s permit for railway car. 1. Subject to this...

Section 453A.24 - Carrier to permit access to records. - 453A.24 Carrier to permit access to records. 1. Every common...

Section 453A.25 - Administration. - 453A.25 Administration. 1. The director shall administer the provisions of...

Section 453A.26 - Liens and actions. - 453A.26 Liens and actions. All of the provisions for the...

Section 453A.27 - Venue of actions to collect. - 453A.27 Venue of actions to collect. Venue of any civil...

Section 453A.28 - Assessment of tax by department — interest — penalty. - 453A.28 Assessment of tax by department — interest — penalty....

Section 453A.29 - Notice and appeal. - 453A.29 Notice and appeal. The department shall notify any person...

Section 453A.30 - Assessment of cost of audit. - 453A.30 Assessment of cost of audit. The department may employ...

Section 453A.31 - Civil penalty for certain violations. - 453A.31 Civil penalty for certain violations. 1. If a permit...

Section 453A.32 - Seizure and forfeiture — procedure. - 453A.32 Seizure and forfeiture — procedure. 1. All cigarettes on...

Section 453A.33 - Seizure not to affect criminal prosecution. - 453A.33 Seizure not to affect criminal prosecution. The seizure, forfeiture,...

Section 453A.34 - Restrictions on injunction. - 453A.34 Restrictions on injunction. Any person who shall invoke the...

Section 453A.35 - Proceeds paid to general fund — health care trust fund. - 453A.35 Proceeds paid to general fund — health care trust...

Section 453A.35A - Health care trust fund. - 453A.35A Health care trust fund. 1. A health care trust...

Section 453A.36 - Unlawful acts. - 453A.36 Unlawful acts. 1. Except as otherwise provided in this...

Section 453A.36A - Self-service sales prohibited. - 453A.36A Self-service sales prohibited. 1. Except as provided in section...

Section 453A.37 - Violation as fraudulent practice. - 453A.37 Violation as fraudulent practice. A person who violates a...

Section 453A.38 - Counterfeiting and previously used stamps. - 453A.38 Counterfeiting and previously used stamps. Any person who shall...

Section 453A.39 - Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration. - 453A.39 Tobacco, tobacco products, alternative nicotine products, vapor products, and...

Section 453A.40 - Inventory tax. - 453A.40 Inventory tax. 1. All persons required to obtain a...

Section 453A.42 - Definitions. - 453A.42 Definitions. When used in this subchapter, unless the context...

Section 453A.43 - Tax on tobacco products. - 453A.43 Tax on tobacco products. 1. a. A tax is...

Section 453A.44 - Licenses — distributors, subjobbers. - 453A.44 Licenses — distributors, subjobbers. 1. No person shall engage...

Section 453A.45 - Licensees, duties. - 453A.45 Licensees, duties. 1. a. Every distributor shall keep at...

Section 453A.46 - Distributors, monthly returns — interest, penalties. - 453A.46 Distributors, monthly returns — interest, penalties. 1. a. On...

Section 453A.47 - Refunds, credits. - 453A.47 Refunds, credits. Where tobacco products upon which the tax...

Section 453A.47A - Retailers — permits — fees — penalties. - 453A.47A Retailers — permits — fees — penalties. 1. Permits...

Section 453A.47B - Requirements for mailing or shipping — alternative nicotine products or vapor products. - 453A.47B Requirements for mailing or shipping — alternative nicotine products...

Section 453A.47C - Sales and use tax on delivery sales — alternative nicotine products or vapor products. - 453A.47C Sales and use tax on delivery sales — alternative...

Section 453A.48 - Investigations and hearings, testimonial powers. - 453A.48 Investigations and hearings, testimonial powers. 1. The director, or...

Section 453A.49 - Enforcement. - 453A.49 Enforcement. The director shall enforce the provisions of this...

Section 453A.50 - Violations, penalties. - 453A.50 Violations, penalties. 1. Any person who in any manner...

Section 453A.51 - Assessment of cost of audit. - 453A.51 Assessment of cost of audit. The department may employ...

Section 453A.56 - Uniform application. - 453A.56 Uniform application. Enforcement of this chapter shall be implemented...

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Iowa Code Title X - FINANCIAL RESOURCES Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS

Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS