There is a newer version of the Iowa Code
2011 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 4 EXCISE TAXES
CHAPTER 453A CIGARETTE AND TOBACCO TAXES
- 453A.1 Definitions.
- 453A.2 Persons under legal age.
- 453A.3 Penalty.
- 453A.4 Seizure of false or altered driver’s license or nonoperator’s identification card.
- 453A.5 Tobacco compliance employee training program.
- 453A.6 Tax imposed.
- 453A.7 Printing and custody of stamps.
- 453A.8 Sale and exchange of stamps.
- 453A.9 Change of design.
- 453A.10 Affixing of stamps by distributors.
- 453A.11 Cancellation of stamps.
- 453A.12 Use of stamping machines.
- 453A.13 Distributor’s, wholesaler’s, and retailer’s permits.
- 453A.14 Bonds.
- 453A.15 Records and reports of permit holders.
- 453A.16 Manufacturer’s permit.
- 453A.17 Distributing agent’s permit.
- 453A.18 Forms for records and reports.
- 453A.19 Examination of records and premises.
- 453A.20 Subpoena for witnesses and papers.
- 453A.21 Cigarettes retailer may not sell.
- 453A.22 Revocation — suspension — civil penalty.
- 453A.23 Retailer’s permit for railway car.
- 453A.24 Carrier to permit access to records.
- 453A.25 Administration.
- 453A.26 Liens and actions.
- 453A.27 Venue of actions to collect.
- 453A.28 Assessment of tax by department — interest — penalty.
- 453A.29 Notice and appeal.
- 453A.30 Assessment of cost of audit.
- 453A.31 Civil penalty for certain violations.
- 453A.32 Seizure and forfeiture — procedure.
- 453A.33 Seizure not to affect criminal prosecution.
- 453A.34 Restrictions on injunction.
- 453A.35 Tax and fees paid to general fund — standing appropriation to health care trust fund.
- 453A.35A Health care trust fund.
- 453A.36 Unlawful acts.
- 453A.36A Self-service sales prohibited.
- 453A.37 Violation as fraudulent practice.
- 453A.38 Counterfeiting and previously used stamps.
- 453A.39 Tobacco product and cigarette samples — restrictions — administration.
- 453A.40 Inventory tax.
- 453A.42 Definitions.
- 453A.43 Tax on tobacco products.
- 453A.44 Licenses — distributors, subjobbers.
- 453A.45 Licensees, duties.
- 453A.46 Distributors, monthly returns — interest, penalties.
- 453A.47 Refunds, credits.
- 453A.47A Retailers — permits — fees — penalties.
- 453A.48 Investigations and hearings, testimonial powers.
- 453A.49 Enforcement.
- 453A.50 Violations, penalties.
- 453A.51 Assessment of cost of audit.
- 453A.52 through 453A.55 Reserved.
- 453A.56 Uniform application.
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.