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U.S. State Codes
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Iowa
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Title X - FINANCIAL RESOURCES
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Chapter 453A - CIGARETTE AND TOBACCO TAXES AND ...
Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS
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.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.53
Section 453A.54
Section 453A.55
Section 453A.56 - Uniform application.