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House Journal: Page 1033: Wednesday, March 27, 1996

Page  11

 1   1995, are amended by striking the subsections.
 2     Sec. 65.  Section 453A.2, Code 1995, is amended by
 3   adding the following new subsection:
 4     NEW SUBSECTION.  5.  A violation of subsection 1 is
 5   a violation of section 714.16, subsection 2, paragraph
 6   "a".
 7     Sec. 66.  Section 453A.3, unnumbered paragraph 1,
 8   Code 1995, is amended to read as follows:
 9     A person who violates section 453A.2, subsection 1,
10   or section 453A.39 is guilty of a simple misdemeanor.
11     Sec. 67.  Section 453A.6, subsection 1, Code 1995,
12   is amended to read as follows:
13     1.  There is imposed, and shall be collected and
14   paid to the department, the following taxes on all
15   cigarettes used or otherwise disposed of in this state
16   for any purpose whatsoever:
17     Class A.  On cigarettes weighing not more than
18   three pounds per thousand, eighteen mills a tax at
the
19   rate of three and six-tenths cents on each such
20   cigarette.
21     Class B.  On cigarettes weighing more than three
22   pounds per thousand, eighteen mills on each such
23   cigarette.
24     Sec. 68.  Section 453A.13, subsections 1 and 2,
25   Code 1995, are amended to read as follows:
26     1.  PERMITS REQUIRED.  Every distributor,
27   wholesaler, cigarette vendor, and retailer, now
28   engaged or who desires to become engaged in the sale
29   or use of cigarettes, upon which a tax is required to
30   be paid, shall obtain a state or retail cigarette
31   permit as a distributor, wholesaler, cigarette vendor,
32   or retailer, as the case may be.
33     2.  ISSUANCE OR DENIAL.
34     a.  The department shall issue state permits to
35   distributors, and wholesalers, and cigarette
vendors
36   subject to the conditions provided in this division.
37   Cities may issue retail permits to dealers within
38   their respective limits.  County boards of supervisors
39   may issue retail permits to dealers in their
40   respective counties, outside of the corporate limits
41   of cities.
42     b.  The department may deny the issuance of a
43   permit to a distributor, wholesaler, vendor or
44   retailer who is substantially delinquent in the
45   payment of a tax due, or the interest or penalty on
46   the tax, administered by the department at the time of
47   application.  If the applicant is a partnership, a
48   permit may be denied if a partner is substantially
49   delinquent on any delinquent tax, penalty or interest.
50   If the applicant is a corporation, a permit may be

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 2)

© 1996 Cornell College and League of Women Voters of Iowa

Comments? hjourn@legis.iowa.gov.

Last update: Thu Mar 28 13:30:02 CST 1996
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