453A.11  Cancellation of stamps.

Stamps affixed to a package of cigarettes shall not be canceled by any letter, numeral, or other mark of identification or otherwise mutilated in any manner that will prevent or hinder the department in making an examination as to the genuineness of the stamp. However, the director may require such cancellation of the tax stamps affixed to packages of cigarettes which is necessary to carry out properly the provisions of this division.

Section History: Early form

  [C39, § 1556.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.11]

Section History: Recent form

  C93, § 453A.11


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