Iowa Administrative Code - 05/18/2022

Revenue Department [701] | Agency Listing
Chapter 83 TOBACCO TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.83.1 Licenses.
701.83.2 Distributor bond.
701.83.3 Tax on tobacco products.
701.83.4 Tax on little cigars.
701.83.5 Distributor discount.
701.83.6 Distributor returns.
701.83.7 Consumer’s return.
701.83.8 Transporter’s report.
701.83.9 Free samples.
701.83.10 Credits and refunds of taxes.
701.83.11 Sales exempt from tax.
701.83.12 Retail permits required.
701.83.13 Permit issuance fee.
701.83.14 Refunds of permit fee.
701.83.15 Application for permit.
701.83.16 Records and reports.
701.83.17 Penalties.