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Permanent LinkIowa Administrative Code - 06/03/2020
Revenue Department [701] | Agency ListingChapter 82 CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS | Chapter Listing (Official Version - PDF format)
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| 701.82.1 Permits required. |  |
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| 701.82.2 Partial year permits—payment—refund—exchange. | |
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| 701.82.3 Bond requirements. | |
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| 701.82.4 Cigarette tax—attachment—exemption—exclusivity of tax. | |
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| 701.82.5 Cigarette tax stamps. | |
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| 701.82.6 Banks authorized to sell stamps—requirements—restrictions. | |
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| 701.82.7 Purchase of cigarette tax stamps—discount. | |
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| 701.82.8 Affixing stamps. | |
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| 701.82.9 Reports. | |
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| 701.82.10 Manufacturer’s samples. | |
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| 701.82.11 Refund of tax—unused and destroyed stamps. | |
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| 701.82.12 Delivery sales of alternative nicotine products or vapor products. | |
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