Print
Permanent LinkIowa Code - 2022
Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS 
| Back to Chapter Listing
| Back to Chapter Listing| Code Section | RTF | |
|---|---|---|
| §453A.1 - Definitions. | RTF | |
| §453A.2 - Persons under legal age. | RTF | |
| §453A.3 - Penalty. | RTF | |
| §453A.4 - Seizure of false or altered driver’s license or nonoperator’s identification card. | RTF | |
| §453A.5 - Tobacco compliance employee training program. | RTF | |
| §453A.6 - Tax imposed. | RTF | |
| §453A.7 - Printing and custody of stamps. | RTF | |
| §453A.8 - Sale and exchange of stamps. | RTF | |
| §453A.9 - Change of design. | RTF | |
| §453A.10 - Affixing of stamps by distributors. | RTF | |
| §453A.11 - Cancellation of stamps. | RTF | |
| §453A.12 - Use of stamping machines. | RTF | |
| §453A.13 - Distributor’s, wholesaler’s, and retailer’s permits. | RTF | |
| §453A.14 - Bonds. | RTF | |
| §453A.15 - Records and reports of permit holders. | RTF | |
| §453A.16 - Manufacturer’s permit. | RTF | |
| §453A.17 - Distributing agent’s permit. | RTF | |
| §453A.18 - Forms for records and reports. | RTF | |
| §453A.19 - Examination of records and premises. | RTF | |
| §453A.20 - Subpoena for witnesses and papers. | RTF | |
| §453A.21 - Cigarettes retailer may not sell. | RTF | |
| §453A.22 - Revocation — suspension — civil penalty. | RTF | |
| §453A.23 - Retailer’s permit for railway car. | RTF | |
| §453A.24 - Carrier to permit access to records. | RTF | |
| §453A.25 - Administration. | RTF | |
| §453A.26 - Liens and actions. | RTF | |
| §453A.27 - Venue of actions to collect. | RTF | |
| §453A.28 - Assessment of tax by department — interest — penalty. | RTF | |
| §453A.29 - Notice and appeal. | RTF | |
| §453A.30 - Assessment of cost of audit. | RTF | |
| §453A.31 - Civil penalty for certain violations. | RTF | |
| §453A.32 - Seizure and forfeiture — procedure. | RTF | |
| §453A.33 - Seizure not to affect criminal prosecution. | RTF | |
| §453A.34 - Restrictions on injunction. | RTF | |
| §453A.35 - Proceeds paid to general fund — health care trust fund. | RTF | |
| §453A.35A - Health care trust fund. | RTF | |
| §453A.36 - Unlawful acts. | RTF | |
| §453A.36A - Self-service sales prohibited. | RTF | |
| §453A.37 - Violation as fraudulent practice. | RTF | |
| §453A.38 - Counterfeiting and previously used stamps. | RTF | |
| §453A.39 - Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration. | RTF | |
| §453A.40 - Inventory tax. | RTF | |
| §453A.41 | RTF | |
| §453A.42 - Definitions. | RTF | |
| §453A.43 - Tax on tobacco products. | RTF | |
| §453A.44 - Licenses — distributors, subjobbers. | RTF | |
| §453A.45 - Licensees, duties. | RTF | |
| §453A.46 - Distributors, monthly returns — interest, penalties. | RTF | |
| §453A.47 - Refunds, credits. | RTF | |
| §453A.47A - Retailers — permits — fees — penalties. | RTF | |
| §453A.47B - Requirements for mailing or shipping — alternative nicotine products or vapor products. | RTF | |
| §453A.47C - Sales and use tax on delivery sales — alternative nicotine products or vapor products. | RTF | |
| §453A.48 - Investigations and hearings, testimonial powers. | RTF | |
| §453A.49 - Enforcement. | RTF | |
| §453A.50 - Violations, penalties. | RTF | |
| §453A.51 - Assessment of cost of audit. | RTF | |
| §453A.52 | RTF | |
| §453A.53 | RTF | |
| §453A.54 | RTF | |
| §453A.55 | RTF | |
| §453A.56 - Uniform application. | RTF |