Iowa Administrative Code - 07/27/2022

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