CHAPTER 453A
CIGARETTE AND TOBACCO TAXES
This chapter not enacted as a part of this title;
transferred from chapter 98 in Code 1993
Referred to in § 232.8, 331.303, 903.1
DIVISION I
CIGARETTES
453A.1 Definitions.
453A.2 Persons under legal age.
453A.3 Penalty.
453A.4 Seizure of false or altered
driver's license or nonoperator's identification card.
453A.5 Reserved.
453A.6 Tax imposed.
453A.7 Printing and custody of stamps.
453A.8 Sale and exchange of stamps.
453A.9 Change of design.
453A.10 Affixing of stamps by distributors.
453A.11 Cancellation of stamps.
453A.12 Use of stamping machines.
453A.13 Distributor's, wholesaler's, and retailer's permits.
453A.14 Bonds.
453A.15 Records and reports of permit holders.
453A.16 Manufacturer's permit.
453A.17 Distributing agent's permit.
453A.18 Forms for records and reports.
453A.19 Examination of records and premises.
453A.20 Subpoena for witnesses and papers.
453A.21 Cigarettes retailer may not sell.
453A.22 Revocation--suspension--civil penalty.
453A.23 Retailer's permit for railway car.
453A.24 Carrier to permit access to records.
453A.25 Administration.
453A.26 Liens and actions.
453A.27 Venue of actions to collect.
453A.28 Assessment of tax by
department--interest--penalty.
453A.29 Notice and appeal.
453A.30 Assessment of cost of audit.
453A.31 Civil penalty for certain violations.
453A.32 Seizure and forfeiture--procedure.
453A.33 Seizure not to affect criminal prosecution.
453A.34 Restrictions on injunction.
453A.35 Tax and fees paid to general fund.
453A.36 Unlawful acts.
453A.36A Self-service sales
prohibited.
453A.37 Violation as fraudulent practice.
453A.38 Counterfeiting and previously used stamps.
453A.39 Tobacco product and cigarette
samples--restrictions--administration. Repealed by 2000
Acts, ch 1192, §12, 17.
453A.40 Inventory tax.
453A.41 Reserved.
DIVISION II
CIGARS AND OTHER TOBACCOS
453A.42 Definitions.
453A.43 Tax on tobacco products.
453A.44 Licenses--distributors, subjobbers.
453A.45 Licensees, duties.
453A.46 Distributors, monthly returns--interest, penalties.
453A.47 Refunds, credits.
453A.48 Investigations and hearings, testimonial powers.
453A.49 Enforcement.
453A.50 Violations, penalties.
453A.51 through 453A.55 Reserved.
DIVISION III
UNIFORM APPLICATION OF CHAPTER
453A.56 Uniform application.
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© 2001 Cornell College and
League of Women Voters of Iowa
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Last update: Mon Jan 22 17:13:42 CST 2001
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