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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 232 TOBACCO TAX | Chapter Listing (Official Version - PDF format)
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| 701.232.1 Definitions. |  |
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| 701.232.2 Permits. | |
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| 701.232.3 Distributor bond. | |
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| 701.232.4 Tax on tobacco products. | |
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| 701.232.5 Tax on little cigars. | |
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| 701.232.6 Distributor returns. | |
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| 701.232.7 Credits and refunds of taxes. | |
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| 701.232.8 Consumer’s return. | |
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| 701.232.9 Transporter’s report. | |
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| 701.232.10 Free samples. | |
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| 701.232.11 Sales exempt from tax. | |
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