CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS

  1. Law
  2. Iowa Code
  3. FINANCIAL RESOURCES
  4. CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS

Checkout our iOS App for a better way to browser and research.

Section
453A.1

Definitions.

Section
453A.2

Persons under legal age.

Section
453A.3

Penalty.

Section
453A.4

Seizure of false or altered driver’s license or nonoperator’s identification card.

Section
453A.5

Tobacco compliance employee training program.

Section
453A.6

Tax imposed.

Section
453A.7

Printing and custody of stamps.

Section
453A.8

Sale and exchange of stamps.

Section
453A.9

Change of design.

Section
453A.10

Affixing of stamps by distributors.

Section
453A.11

Cancellation of stamps.

Section
453A.12

Use of stamping machines.

Section
453A.13

Distributor’s, wholesaler’s, and retailer’s permits.

Section
453A.14

Bonds.

Section
453A.15

Records and reports of permit holders.

Section
453A.16

Manufacturer’s permit.

Section
453A.17

Distributing agent’s permit.

Section
453A.18

Forms for records and reports.

Section
453A.19

Examination of records and premises.

Section
453A.20

Subpoena for witnesses and papers.

Section
453A.21

Cigarettes retailer may not sell.

Section
453A.22

Revocation — suspension — civil penalty.

Section
453A.23

Retailer’s permit for railway car.

Section
453A.24

Carrier to permit access to records.

Section
453A.25

Administration.

Section
453A.26

Liens and actions.

Section
453A.27

Venue of actions to collect.

Section
453A.28

Assessment of tax by department — interest — penalty.

Section
453A.29

Notice and appeal.

Section
453A.30

Assessment of cost of audit.

Section
453A.31

Civil penalty for certain violations.

Section
453A.32

Seizure and forfeiture — procedure.

Section
453A.33

Seizure not to affect criminal prosecution.

Section
453A.34

Restrictions on injunction.

Section
453A.35

Proceeds paid to general fund — health care trust fund.

Section
453A.35A

Health care trust fund.

Section
453A.36

Unlawful acts.

Section
453A.36A

Self-service sales prohibited.

Section
453A.37

Violation as fraudulent practice.

Section
453A.38

Counterfeiting and previously used stamps.

Section
453A.39

Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration.

Section
453A.40

Inventory tax.

Section
453A.41

Section 453A.41

Section
453A.42

Definitions.

Section
453A.43

Tax on tobacco products.

Section
453A.44

Licenses — distributors, subjobbers.

Section
453A.45

Licensees, duties.

Section
453A.46

Distributors, monthly returns — interest, penalties.

Section
453A.47

Refunds, credits.

Section
453A.47A

Retailers — permits — fees — penalties.

Section
453A.47B

Requirements for mailing or shipping — alternative nicotine products or vapor products.

Section
453A.47C

Sales and use tax on delivery sales — alternative nicotine products or vapor products.

Section
453A.48

Investigations and hearings, testimonial powers.

Section
453A.49

Enforcement.

Section
453A.50

Violations, penalties.

Section
453A.51

Assessment of cost of audit.

Section
453A.52

Section 453A.52

Section
453A.53

Section 453A.53

Section
453A.54

Section 453A.54

Section
453A.55

Section 453A.55

Section
453A.56

Uniform application.