Iowa Code - 2014

Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 453A - CIGARETTE AND TOBACCO TAXES PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§453A.1 - Definitions. PDF RTF
§453A.2 - Persons under legal age. PDF RTF
§453A.3 - Penalty. PDF RTF
§453A.4 - Seizure of false or altered driver’s license or nonoperator’s identification card. PDF RTF
§453A.5 - Tobacco compliance employee training program. PDF RTF
§453A.6 - Tax imposed. PDF RTF
§453A.7 - Printing and custody of stamps. PDF RTF
§453A.8 - Sale and exchange of stamps. PDF RTF
§453A.9 - Change of design. PDF RTF
§453A.10 - Affixing of stamps by distributors. PDF RTF
§453A.11 - Cancellation of stamps. PDF RTF
§453A.12 - Use of stamping machines. PDF RTF
§453A.13 - Distributor’s, wholesaler’s, and retailer’s permits. PDF RTF
§453A.14 - Bonds. PDF RTF
§453A.15 - Records and reports of permit holders. PDF RTF
§453A.16 - Manufacturer’s permit. PDF RTF
§453A.17 - Distributing agent’s permit. PDF RTF
§453A.18 - Forms for records and reports. PDF RTF
§453A.19 - Examination of records and premises. PDF RTF
§453A.20 - Subpoena for witnesses and papers. PDF RTF
§453A.21 - Cigarettes retailer may not sell. PDF RTF
§453A.22 - Revocation — suspension — civil penalty. PDF RTF
§453A.23 - Retailer’s permit for railway car. PDF RTF
§453A.24 - Carrier to permit access to records. PDF RTF
§453A.25 - Administration. PDF RTF
§453A.26 - Liens and actions. PDF RTF
§453A.27 - Venue of actions to collect. PDF RTF
§453A.28 - Assessment of tax by department — interest — penalty. PDF RTF
§453A.29 - Notice and appeal. PDF RTF
§453A.30 - Assessment of cost of audit. PDF RTF
§453A.31 - Civil penalty for certain violations. PDF RTF
§453A.32 - Seizure and forfeiture — procedure. PDF RTF
§453A.33 - Seizure not to affect criminal prosecution. PDF RTF
§453A.34 - Restrictions on injunction. PDF RTF
§453A.35 - Proceeds paid to general fund — health care trust fund. PDF RTF
§453A.35A - Health care trust fund. PDF RTF
§453A.36 - Unlawful acts. PDF RTF
§453A.36A - Self-service sales prohibited. PDF RTF
§453A.37 - Violation as fraudulent practice. PDF RTF
§453A.38 - Counterfeiting and previously used stamps. PDF RTF
§453A.39 - Tobacco product and cigarette samples — restrictions — administration. PDF RTF
§453A.40 - Inventory tax. PDF RTF
§453A.41 PDF RTF
§453A.42 - Definitions. PDF RTF
§453A.43 - Tax on tobacco products. PDF RTF
§453A.44 - Licenses — distributors, subjobbers. PDF RTF
§453A.45 - Licensees, duties. PDF RTF
§453A.46 - Distributors, monthly returns — interest, penalties. PDF RTF
§453A.47 - Refunds, credits. PDF RTF
§453A.47A - Retailers — permits — fees — penalties. PDF RTF
§453A.48 - Investigations and hearings, testimonial powers. PDF RTF
§453A.49 - Enforcement. PDF RTF
§453A.50 - Violations, penalties. PDF RTF
§453A.51 - Assessment of cost of audit. PDF RTF
§453A.52 PDF RTF
§453A.53 PDF RTF
§453A.54 PDF RTF
§453A.55 PDF RTF
§453A.56 - Uniform application. PDF RTF