House File 1052 H-1328 Amend House File 1052 as follows: 1 1. By striking everything after the enacting clause and 2 inserting: 3 < Section 1. Section 453A.1, subsection 27, Code 2025, is 4 amended to read as follows: 5 27. “State permit” shall mean and include all permits issued 6 by the department to distributors, wholesalers, and retailers 7 under this chapter except the permits issued to retailers 8 approved by cities and counties pursuant to sections 453A.13 9 and 453A.47A . 10 Sec. 2. Section 453A.6, subsection 8, paragraph a, Code 11 2025, is amended to read as follows: 12 a. Pay directly to the department, in lieu of the tax 13 under subsection 1 , a tax equal to three and six hundredths 14 cents on each cigarette dispensed from such machine. Payments 15 made under this paragraph shall be remitted to the department 16 electronically. 17 Sec. 3. Section 453A.8, subsection 2, Code 2025, is amended 18 to read as follows: 19 2. Orders for cigarette tax stamps, including the payment 20 for such stamps, shall be sent direct made to the department 21 electronically on a form to be prescribed by the director, 22 except as provided in subsection 6 . 23 Sec. 4. Section 453A.13, subsection 2, paragraph a, Code 24 2025, is amended to read as follows: 25 a. The department shall issue state permits to distributors, 26 wholesalers, and cigarette vendors, and retailers that 27 make delivery sales of alternative nicotine products and 28 vapor products, subject to the conditions provided in this 29 subchapter . If an out-of-state retailer makes delivery 30 sales of alternative nicotine products or vapor products, an 31 application shall be filed with the department electronically 32 and a permit shall be issued for the out-of-state retailer’s 33 principal place of business. Cities may issue approve retail 34 permits to retailers permit applications for applicants with 35 -1- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 1/ 15 #1.

a place of business located within their respective limits. 1 County boards of supervisors may issue approve retail permits 2 to retailers permit applications for applicants with a place of 3 business in their respective counties, outside of the corporate 4 limits of cities. Upon approval of a retail permit application 5 by a city or county, the department shall issue the permit to 6 the applicant on behalf of the city or county, in the manner 7 determined by the department. A city or county shall use the 8 electronic portal of the department to process retail permit 9 applications. A city or county that is unable to use the 10 electronic portal of the department may request permission from 11 the director to process retail applications by another method. 12 Sec. 5. Section 453A.13, subsection 2, paragraph c, Code 13 2025, is amended to read as follows: 14 c. A city or county shall submit a duplicate of any 15 application for a retail permit to the department within thirty 16 days of the issuance. The department shall submit the current 17 list of all retail permits issued to the department of health 18 and human services by the last day of each quarter of a state 19 fiscal year. 20 Sec. 6. Section 453A.13, subsection 3, paragraph a, Code 21 2025, is amended to read as follows: 22 a. All permits provided for in this subchapter shall expire 23 on June 30 of each year. A permit shall not be granted or 24 issued until the applicant has paid the fees to the department 25 required in this subchapter for the next period ending on June 26 30 next, to the department or the city or county granting the 27 permit, the fees provided for in this subchapter . The annual 28 state permit fee for a distributor, cigarette vendor, and 29 wholesaler is one hundred dollars when the permit is granted 30 during the months of July, August, or September. However, 31 whenever a state permit holder operates more than one place of 32 business, a duplicate state permit shall be issued for each 33 additional place of business on payment of five dollars for 34 each duplicate state permit, but refunds as provided in this 35 -2- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 2/ 15

subchapter do not apply to any duplicate permit issued. 1 Sec. 7. Section 453A.13, subsection 5, unnumbered paragraph 2 1, Code 2025, is amended to read as follows: 3 Permits shall be issued only upon applications accompanied 4 by the fee indicated above, and by an adequate bond as provided 5 in section 453A.14 , and upon forms furnished by the department 6 upon written request . The failure to furnish such forms shall 7 be no excuse for the failure to file the forms unless absolute 8 refusal is shown. Applications, any supporting documentation, 9 and the associated fees required by this section shall be 10 submitted to the department electronically. The forms shall 11 set forth all of the following: 12 Sec. 8. Section 453A.13, subsection 9, unnumbered paragraph 13 1, Code 2025, is amended to read as follows: 14 Each permit issued shall describe clearly the place of 15 business for which it is issued, shall be nonassignable, 16 consecutively numbered, designating the kind of permit, and 17 shall authorize the sale of cigarettes, alternative nicotine 18 products, or vapor products in this state subject to the 19 limitations and restrictions herein contained. The retail 20 permits shall be upon forms furnished by the department or on 21 forms made available or approved by the department . 22 Sec. 9. Section 453A.14, subsection 1, unnumbered paragraph 23 1, Code 2025, is amended to read as follows: 24 No A state or manufacturer’s permit shall not be issued until 25 the applicant files a bond, with good and sufficient surety, 26 to be approved by the director, which bond shall be in favor of 27 the state and conditioned upon the payment of taxes, damages, 28 fines, penalties, and costs adjudged against the permit holder 29 for violation of any of the provisions of this subchapter . The 30 bonds shall be on forms prescribed by the director and shall be 31 filed electronically. A bond filed under this section shall be 32 in one of the following amounts: 33 Sec. 10. Section 453A.14, subsection 2, Code 2025, is 34 amended to read as follows: 35 -3- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 3/ 15

2. A person shall not engage in interstate business unless 1 the person files a bond, with good and sufficient surety in an 2 amount of not less than one thousand dollars. A bond required 3 by this subsection shall be on forms prescribed by the director 4 and shall be filed electronically. The amount of the bond 5 required of the person shall be fixed by the director, subject 6 to the minimum limitation provided in this section . The bond 7 is subject to approval by the director and shall be payable to 8 the state in Des Moines, Polk county, and conditioned upon the 9 payment of taxes, damages, fines, penalties, and costs adjudged 10 against the person for violation of any of the requirements of 11 this subchapter affecting the person, on a form prescribed by 12 the director. 13 Sec. 11. Section 453A.15, subsection 7, Code 2025, is 14 amended to read as follows: 15 7. The director may require by rule that Any reports 16 required to be made under this subchapter shall be filed by 17 electronic transmission electronically . 18 Sec. 12. Section 453A.16, Code 2025, is amended to read as 19 follows: 20 453A.16 Manufacturer’s permit. 21 The department may, upon application of any manufacturer, 22 issue without charge to the manufacturer a manufacturer’s 23 permit. The application shall contain information as 24 the director shall prescribe and the application shall be 25 submitted to the department electronically . The holder of a 26 manufacturer’s permit is authorized to purchase stamps from 27 the department, and must affix stamps to individual packages 28 of cigarettes outside of this state, prior to their shipment 29 into the state unless the cigarettes are shipped to an Iowa 30 permitted distributor or an Iowa permitted distributor’s agent. 31 Sec. 13. Section 453A.17, subsection 1, Code 2025, is 32 amended to read as follows: 33 1. Every distributing agent in the state, now engaged, 34 or who desires to become engaged, in the business of storing 35 -4- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 4/ 15

unstamped cigarettes which are received in interstate commerce 1 for distribution or delivery only upon order received from 2 without the state or to be sold outside the state, shall 3 file with the department electronically , an application for 4 a distributing agent’s permit, on a form prescribed by the 5 director , to be furnished upon written request . The failure 6 to furnish shall be no excuse for the failure to file the same 7 unless an absolute refusal is shown. Said form shall set 8 forth the name under which such distributing agent transacts 9 or intends to transact such business as a distributing agent, 10 the principal office and place of business in Iowa to which 11 the permit is to apply, and if other than an individual, the 12 principal officers or members thereof and their addresses. The 13 director may require any other information in said application. 14 No distributing agent shall engage in such business until 15 such application has been filed and fee in the sum of one 16 hundred dollars paid for the permit and until the permit has 17 been obtained. Such permit shall expire on June 30 following 18 the date of issuance. All of the provisions of the last 19 two paragraphs of section 453A.14 , relative to bonds, are 20 incorporated herein and by this reference made applicable to 21 distributing agents. Upon failure to furnish adequate bond 22 as required, the permit shall be revoked without hearing. An 23 application shall be filed and a permit obtained for each place 24 of business owned or operated by a distributing agent. 25 Sec. 14. Section 453A.18, Code 2025, is amended to read as 26 follows: 27 453A.18 Forms for records and reports. 28 The department shall furnish or make available in electronic 29 form, without charge, to holders of the various permits, forms 30 in sufficient quantities to enable permit holders to make the 31 reports required to be made under this subchapter . The permit 32 holders shall furnish at their own expense the books, records, 33 and invoices, required to be used and kept, but the books, 34 records, and invoices shall be in exact conformity to the forms 35 -5- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 5/ 15

prescribed for that purpose by the director, and shall be kept 1 and used in the manner prescribed by the director. However, 2 the director may, by express order in certain cases, authorize 3 permit holders to keep their records in a manner and upon forms 4 other than those prescribed. The authorization may be revoked 5 at any time. A report, book, record, invoice, and any other 6 document required to be submitted to the department under this 7 subchapter shall be submitted electronically. 8 Sec. 15. Section 453A.23, subsections 1 and 2, Code 2025, 9 are amended to read as follows: 10 1. Subject to this subchapter , a retailer’s permit may be 11 issued by the department to any dining car company, sleeping 12 car company, railroad or railway company. The permit shall 13 authorize the holder to keep for sale, and sell, cigarettes 14 at retail on any dining car, sleeping car, or passenger car 15 operated by the applicant in, through, or across the state of 16 Iowa, subject to all of the restrictions imposed upon retailers 17 under this subchapter . The application for the permit shall 18 be in the form and contain the information required by the 19 director and each application submitted under this section 20 shall be submitted to the department electronically . Each 21 permit is good throughout the state. Only one permit is 22 required for all cars operated in this state by the applicant, 23 but a duplicate of the permit shall be posted in each car 24 in which cigarettes are sold and no further permit shall be 25 required or tax levied for the privilege of selling cigarettes 26 in the cars. No cigarettes Cigarettes shall not be sold in 27 the cars without having affixed thereto stamps evidencing the 28 payment of the tax as provided in this subchapter . 29 2. As a condition precedent to the issuing of a retailer’s 30 permit for railway car, the applicant shall file with the 31 department a bond in favor of the state for the benefit of 32 all parties interested in the amount of five hundred dollars 33 conditioned upon the payment of all taxes, fines and penalties 34 and costs in this subchapter . A bond filed under this 35 -6- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 6/ 15

subsection shall be on a form prescribed by the director and 1 shall be filed electronically. 2 Sec. 16. Section 453A.24, subsection 2, Code 2025, is 3 amended to read as follows: 4 2. The director may require by rule that common carriers 5 or the appropriate persons provide monthly reports to the 6 department detailing all information the department deems 7 necessary on shipments into and out of Iowa of cigarettes 8 and tobacco products as set forth in this subchapter I and 9 subchapter II of this chapter . The director may require by 10 rule that the reports A report required to be submitted by the 11 director pursuant to this section shall be filed by electronic 12 transmission electronically . 13 Sec. 17. Section 453A.28, subsection 1, paragraph a, Code 14 2025, is amended to read as follows: 15 a. (1) If after any audit, examination of records, or 16 other investigation the department finds that any person has 17 sold cigarettes without stamps affixed or that any person 18 responsible for paying the tax has not done so as required by 19 this subchapter , the department shall fix and determine the 20 amount of tax due, and shall assess the tax against the person, 21 together with a penalty as provided in section 421.27 . 22 (2) The taxpayer shall pay interest on the tax or additional 23 tax at the rate determined under section 421.7 counting each 24 fraction of a month as an entire month, computed from the date 25 the tax was due. If any person fails to furnish evidence 26 satisfactory to the director showing purchases of sufficient 27 stamps to stamp unstamped cigarettes purchased by the person, 28 the presumption shall be that the cigarettes were sold without 29 the proper stamps affixed. Within three years after the report 30 is filed or within three years after the report became due, 31 whichever is later, the department shall examine the report 32 and determine the correct amount of tax. The period for 33 examination and determination of the correct amount of tax is 34 unlimited in the case of a false or fraudulent report made 35 -7- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 7/ 15

with the intent to evade tax, or in the case of a failure to 1 file a report, or if a person purchases or is in possession of 2 unstamped cigarettes. 3 (3) For purposes of imposing penalties under this section 4 and section 421.27, a person who fails to timely file or submit 5 a required return, report, or other documentation upon which no 6 tax is shown due is subject to a penalty in the amount of fifty 7 dollars for each occurrence. 8 Sec. 18. Section 453A.28, subsection 1, Code 2025, is 9 amended by adding the following new paragraph: 10 NEW PARAGRAPH . c. For purposes of this section and section 11 421.27, any application, bond, fee, report, return, remittance, 12 or other documentation required to be submitted electronically 13 under this subchapter that is filed in a manner other than in 14 an electronic format specified by the department shall not be 15 considered a valid submission unless the director has permitted 16 submission of such application, bond, fee, report, return, 17 remittance, or other documentation through an alternative 18 method pursuant to section 453A.57. 19 Sec. 19. Section 453A.35, subsection 1, paragraph a, Code 20 2025, is amended to read as follows: 21 a. With the exception of revenues credited to the health 22 care trust fund pursuant to paragraph “b” , the proceeds derived 23 from the sale of stamps and the payment of fees and penalties 24 provided for under this chapter , and the permit fees received 25 from all state permits issued by the department, shall be 26 credited to the general fund of the state. 27 Sec. 20. Section 453A.35, subsection 2, Code 2025, is 28 amended to read as follows: 29 2. All permit fees provided for in this chapter and 30 collected by the department on behalf of cities in the issuance 31 of permits granted by the cities shall be paid remitted by 32 the department to the treasurer of the city where the permit 33 is effective, or to another city officer as designated by the 34 council, and shall be credited to the general fund of the 35 -8- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 8/ 15

city. Permit fees so collected by the department on behalf of 1 counties shall be paid remitted to the county treasurer of the 2 county where the permit is effective . 3 Sec. 21. Section 453A.39, subsection 2, paragraph a, Code 4 2025, is amended to read as follows: 5 a. All cigarette samples shall be shipped only to a 6 distributor that has a permit to stamp cigarettes or little 7 cigars with Iowa tax. All cigarette samples must have a 8 cigarette stamp. The manufacturer shipping samples under this 9 section shall send an affidavit to the director stating the 10 shipment information, including the date shipped, quantity, and 11 to whom the samples were shipped. The distributor receiving 12 the shipment shall send an affidavit to the director stating 13 the shipment information, including the date shipped, quantity, 14 and from whom the samples were shipped. These affidavits shall 15 be duly notarized and submitted to the director at the time of 16 shipment and receipt of the samples. The distributor shall 17 pay the tax on samples by separate remittance along with the 18 affidavit. The affidavit and remittance required under this 19 paragraph shall be submitted to the department electronically. 20 Sec. 22. Section 453A.40, subsection 2, Code 2025, is 21 amended to read as follows: 22 2. Persons subject to the inventory tax imposed under this 23 section shall take an inventory as of the close of the business 24 day next preceding the effective date of the increased tax rate 25 of those items subject to the inventory tax for the purpose of 26 determining the tax due. These persons shall report the tax 27 on forms provided by the department of revenue and remit the 28 tax due within thirty days of the prescribed inventory date. 29 The report and remittance required under this subsection shall 30 be submitted to the department electronically. The department 31 of revenue shall adopt rules as are necessary to carry out this 32 section . 33 Sec. 23. Section 453A.45, subsection 5, paragraphs b, c, and 34 d, Code 2025, are amended to read as follows: 35 -9- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 9/ 15

b. The report shall be made on forms provided by the 1 director. The director may require by rule that the A report 2 required under this subsection shall be filed by electronic 3 transmission electronically . A report required to be submitted 4 electronically under this subsection that is filed in a manner 5 other than in an electronic format specified by the department 6 shall not be considered a valid submission unless the director 7 has permitted the submission of such a report through an 8 alternative method pursuant to section 453A.57. 9 c. Common carriers transporting tobacco products into 10 this state shall file with the director reports of all such 11 shipments other than those which are delivered to public 12 warehouses of first destination in this state which are 13 licensed under the provisions of chapter 554 . Such reports 14 shall be filed electronically with the department on or before 15 the tenth day of each month and shall show with respect to 16 deliveries made in the preceding month all of the following: 17 (1) The date. 18 (2) The point of origin. 19 (3) The point of delivery. 20 (4) The name of the consignee. 21 (5) A description and the quantity of tobacco products 22 delivered. 23 (6) Such other information as the director may require. 24 d. Any person who fails or refuses to transmit to the 25 director the required reports or whoever refuses to permit the 26 examination of the records by the director shall be guilty 27 of a serious misdemeanor. In addition, any person who fails 28 to timely submit a report required under this section is 29 subject to a penalty in the amount of fifty dollars for each 30 occurrence. 31 Sec. 24. Section 453A.46, subsection 1, paragraph a, 32 subparagraph (1), Code 2025, is amended to read as follows: 33 (1) On or before the twentieth day of each calendar month 34 every distributor with a place of business in this state shall 35 -10- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 10/ 15

file a return with the director showing for the preceding 1 calendar month the quantity and wholesale sales price of each 2 tobacco product brought, or caused to be brought, into this 3 state for sale; made, manufactured, or fabricated in this state 4 for sale in this state; and any other information the director 5 may require. Every licensed distributor outside this state 6 shall in like manner file a return with the director showing 7 for the preceding calendar month the quantity and wholesale 8 sales price of each tobacco product shipped or transported to 9 retailers in this state to be sold by those retailers and any 10 other information the director may require. Returns shall 11 be made upon forms furnished or made available in electronic 12 form and prescribed by the director and shall contain other 13 information as the director may require. Each return shall be 14 accompanied by a remittance for the full tax liability shown 15 on the return, less a discount as fixed by the director not to 16 exceed five percent of the tax. Within three years after the 17 return is filed or within three years after the return became 18 due, whichever is later, the department shall examine it, 19 determine the correct amount of tax, and assess the tax against 20 the taxpayer for any deficiency. The period for examination 21 and determination of the correct amount of tax is unlimited in 22 the case of a false or fraudulent return made with the intent 23 to evade tax, or in the case of a failure to file a return. 24 Sec. 25. Section 453A.46, subsection 3, Code 2025, is 25 amended to read as follows: 26 3. In addition to the tax or additional tax, the taxpayer 27 shall also pay a penalty as provided in section 421.27 and be 28 subject to the civil penalties set forth in sections 421.27 ; 29 453A.31, subsection 1 , paragraph “b” ; and 453A.50, subsection 30 3 , as applicable. For purposes of imposing penalties under 31 this section and section 421.27, a person who fails to 32 timely file or submit a required return, report, or other 33 documentation upon which no tax is shown due is subject to a 34 penalty in the amount of fifty dollars for each occurrence. 35 -11- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 11/ 15

Sec. 26. Section 453A.46, subsection 7, Code 2025, is 1 amended by striking the subsection and inserting in lieu 2 thereof the following: 3 7. A report, return, remittance, or other documentation 4 required to be submitted under this subchapter shall be filed 5 electronically. Any report, return, remittance, or other 6 documentation required to be submitted electronically that 7 is submitted in a manner other than in an electronic format 8 specified by the department shall not be considered a valid 9 submission unless the director has permitted submission of such 10 application, bond, fee, report, return, remittance, or other 11 documentation through an alternative method pursuant to section 12 453A.57. 13 Sec. 27. Section 453A.47A, subsection 6, Code 2025, is 14 amended to read as follows: 15 6. Issuance. Cities may issue approve retail permits to 16 retailers permit applications of applicants located within 17 their respective limits. County boards of supervisors may 18 issue approve retail permits to retailers permit applications 19 of applicants located in their respective counties, outside 20 of the corporate limits of cities. The city or county shall 21 submit a duplicate of any application for a retail permit to 22 the department within thirty days of issuance of a permit. 23 Upon approval of a retail permit application by a city or 24 county, the department shall issue the permit to the applicant 25 on behalf of the city or county, in the manner determined by 26 the department. A city or county shall use the electronic 27 portal of the department to process retail permit applications. 28 A city or county that is unable to use the electronic portal 29 of the department may request permission from the director to 30 process retail applications by another method. The department 31 shall submit the current list of all retail permits issued to 32 the department of health and human services by the last day of 33 each quarter of a state fiscal year. 34 Sec. 28. Section 453A.47A, subsection 7, paragraph a, 35 -12- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 12/ 15

unnumbered paragraph 1, Code 2025, is amended to read as 1 follows: 2 All permits provided for in this subchapter shall expire on 3 June 30 of each year. A permit shall not be granted or issued 4 until the applicant has paid the fees provided for to the 5 department required in this section for the next period ending 6 on June 30 next, to the city or county granting the permit . The 7 fee for retail permits is as follows when the permit is granted 8 during the month of July, August, or September: 9 Sec. 29. Section 453A.47A, subsection 9, unnumbered 10 paragraph 1, Code 2025, is amended to read as follows: 11 Retail permits shall be issued only upon applications, 12 accompanied by the fee indicated above, made upon forms 13 furnished by the department upon written request . The failure 14 to furnish such forms shall be no excuse for the failure to 15 file the form unless absolute refusal is shown. Applications, 16 any supporting documentation, and the associated fees 17 required by this section shall be submitted to the department 18 electronically. The forms shall specify: 19 Sec. 30. Section 453A.47A, subsection 10, paragraph b, Code 20 2025, is amended to read as follows: 21 b. Every retailer shall, when requested by the department, 22 make additional reports as the department deems necessary and 23 proper and shall at the request of the department furnish full 24 and complete information pertaining to any transaction of the 25 retailer involving the purchase or sale or use of tobacco, 26 tobacco products, alternative nicotine products, or vapor 27 products. A report required to be submitted to the department 28 pursuant to this subsection shall be submitted electronically. 29 Sec. 31. Section 453A.52, Code 2025, is amended by adding 30 the following new subsection: 31 NEW SUBSECTION . 9. Any certification form, notice, and 32 supporting documentation and any payment required to be 33 submitted to the department pursuant to this section shall 34 be submitted to the department electronically, unless the 35 -13- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 13/ 15

director has permitted submission of such information through 1 an alternative method pursuant to section 453A.57. 2 Sec. 32. Section 453A.52B, Code 2025, is amended by adding 3 the following new subsection: 4 NEW SUBSECTION . 6. Payment for any penalty imposed 5 pursuant to this section shall be remitted to the department 6 electronically, unless the director has permitted submission 7 of such information through an alternative method pursuant to 8 section 453A.57. 9 Sec. 33. Section 453A.52D, Code 2025, is amended by adding 10 the following new subsection: 11 NEW SUBSECTION . 4. Notice to the department and any 12 supporting documentation required to be submitted to the 13 department pursuant to this section shall be submitted to the 14 department electronically, unless the director has permitted 15 submission of such information through an alternative method 16 pursuant to section 453A.57. 17 Sec. 34. NEW SECTION . 453A.57 Submitting documents —— 18 alternative method. 19 A person subject to this chapter who is required to submit an 20 application, bond, fee, report, return, remittance, or other 21 documentation electronically and who is unable to do so, may 22 request permission from the director to make a submission using 23 an alternative method. 24 Sec. 35. Section 453D.5, subsection 1, Code 2025, is amended 25 to read as follows: 26 1. No later than twenty calendar days after the end of 27 each calendar quarter, and more frequently if so directed by 28 the director, each stamping agent and distributor shall submit 29 information as the director requires to facilitate compliance 30 with this chapter , including but not limited to a list by brand 31 family of the total number of cigarettes, or, in the case of 32 roll-your-own tobacco, the equivalent stick count, for which 33 the stamping agent or distributor affixed stamps during the 34 previous calendar quarter or otherwise paid the tax due for 35 -14- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 14/ 15

the cigarettes. The stamping agent and distributor shall 1 maintain, and make available to the director, all invoices and 2 documentation of sales of all nonparticipating manufacturer 3 cigarettes and any other information relied upon in reporting 4 to the director for a period of five years. Any information 5 submitted pursuant to this subsection shall be submitted to 6 the director electronically, unless the director has permitted 7 submission of such information through an alternative method 8 pursuant to section 453A.57. Any information submitted 9 pursuant to this subsection that is submitted in a manner other 10 than in a format specified by the department shall not be 11 considered a valid submission. Violations of this subsection 12 are subject to civil penalties as established in section 13 453A.31, subsection 1 , paragraph “b” . 14 Sec. 36. CODE EDITOR DIRECTIVES. 15 1. The Code editor is directed to place new section 453A.57, 16 as enacted by this Act, in subchapter IV titled “Uniformed 17 Application of Chapter”. 18 2. The Code editor may modify subchapter titles if necessary 19 and is directed to correct internal references in the Code as 20 necessary due to enactment of this section. > 21 2. Title page, by striking lines 1 through 5 and inserting 22 < An Act relating to cigarette and tobacco product regulations 23 including vapor products by requiring the electronic filing of 24 returns and other related matters, and providing penalties. > 25 ______________________________ HERMANSON of Cerro Gordo -15- HF 1052.2035 (1) 91 (amending this HF 1052 to CONFORM to SF 612) jm/jh 15/ 15 #2.