Chapter
CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS
- Iowa Code § 453A.1— Definitions
- Iowa Code § 453A.2— Persons under legal age
- Iowa Code § 453A.3— Penalty
- Iowa Code § 453A.4— Seizure of false or altered driver’s license or nonoperator’s identification card
- Iowa Code § 453A.5— Tobacco compliance employee training program
- Iowa Code § 453A.6— Tax imposed
- Iowa Code § 453A.7— Printing and custody of stamps
- Iowa Code § 453A.8— Sale and exchange of stamps
- Iowa Code § 453A.9— Change of design
- Iowa Code § 453A.10— Affixing of stamps by distributors
- Iowa Code § 453A.11— Cancellation of stamps
- Iowa Code § 453A.12— Use of stamping machines
- Iowa Code § 453A.13— Distributor’s, wholesaler’s, and retailer’s permits
- Iowa Code § 453A.13A— Inspections of violations of retailers — use or consumption of products on premises
- Iowa Code § 453A.14— Bonds
- Iowa Code § 453A.15— Records and reports of permit holders
- Iowa Code § 453A.16— Manufacturer’s permit
- Iowa Code § 453A.17— Distributing agent’s permit
- Iowa Code § 453A.18— Forms for records and reports
- Iowa Code § 453A.19— Examination of records and premises
- Iowa Code § 453A.20— Subpoena for witnesses and papers
- Iowa Code § 453A.21— Cigarettes retailer may not sell
- Iowa Code § 453A.22— Revocation — suspension — civil penalty
- Iowa Code § 453A.23— Retailer’s permit for railway car
- Iowa Code § 453A.24— Carrier to permit access to records
- Iowa Code § 453A.25— Administration
- Iowa Code § 453A.26— Liens and actions
- Iowa Code § 453A.27— Venue of actions to collect
- Iowa Code § 453A.28— Assessment of tax by department — interest — penalty
- Iowa Code § 453A.29— Notice and appeal
- Iowa Code § 453A.30— Assessment of cost of audit
- Iowa Code § 453A.31— Civil penalty for certain violations
- Iowa Code § 453A.32— Seizure and forfeiture — procedure
- Iowa Code § 453A.33— Seizure not to affect criminal prosecution
- Iowa Code § 453A.34— Restrictions on injunction
- Iowa Code § 453A.35— Proceeds paid to general fund — health care trust fund
- Iowa Code § 453A.35A— Health care trust fund — appropriation to Medicaid program
- Iowa Code § 453A.36— Unlawful acts
- Iowa Code § 453A.36A— Self-service sales prohibited
- Iowa Code § 453A.37— Violation as fraudulent practice
- Iowa Code § 453A.38— Counterfeiting and previously used stamps
- Iowa Code § 453A.39— Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration
- Iowa Code § 453A.40— Inventory tax
- Iowa Code § 453A.42— Definitions
- Iowa Code § 453A.43— Tax on tobacco products
- Iowa Code § 453A.44— Licenses — distributors, subjobbers
- Iowa Code § 453A.45— Licensees, duties
- Iowa Code § 453A.46— Distributors, monthly returns — interest, penalties
- Iowa Code § 453A.47— Refunds, credits
- Iowa Code § 453A.47A— Retailers — permits — fees — penalties
- Iowa Code § 453A.47B— Requirements for mailing or shipping — alternative nicotine products or vapor products
- Iowa Code § 453A.47C— Sales and use tax on delivery sales — alternative nicotine products or vapor products
- Iowa Code § 453A.48— Investigations and hearings, testimonial powers
- Iowa Code § 453A.49— Enforcement
- Iowa Code § 453A.50— Violations, penalties
- Iowa Code § 453A.51— Assessment of cost of audit
- Iowa Code § 453A.52— Vapor products directory — established — requirements
- Iowa Code § 453A.52A— Vapor products — requirements
- Iowa Code § 453A.52B— Penalties
- Iowa Code § 453A.52C— Compliance checks
- Iowa Code § 453A.52D— Agent for service of process
- Iowa Code § 453A.52E— Proceeds paid to health care trust fund
- Iowa Code § 453A.52F— Annual reports
- Iowa Code § 453A.52G— Adoption of rules
- Iowa Code § 453A.56— Uniform application
- Iowa Code § 453A.57— Submitting documents — alternative method