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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 231 CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS | Chapter Listing (Official Version - PDF format)
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| 701.231.1 Definitions. |  |
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| 701.231.2 Permits required. | |
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| 701.231.3 Bond requirements. | |
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| 701.231.4 Cigarette tax—attachment—exclusivity of tax—exemption. | |
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| 701.231.5 Cigarette tax stamps. | |
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| 701.231.6 Banks authorized to sell stamps—requirements—restrictions. | |
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| 701.231.7 Reports. | |
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| 701.231.8 Manufacturer’s samples and replacement packages. | |
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| 701.231.9 Refund of tax—unused and destroyed stamps. | |
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| 701.231.10 Delivery sales of alternative nicotine products or vapor products. | |
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