2011 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 4 EXCISE TAXES
CHAPTER 453A CIGARETTE AND TOBACCO TAXES
453A.16 Manufacturer’s permit.
453A.16 Manufacturer s permit.
The department may, upon application of any manufacturer, issue without charge to the manufacturer a manufacturer s permit. The application shall contain information as the director shall prescribe. The holder of a manufacturer s permit is authorized to purchase stamps from the department, and must affix stamps to individual packages of cigarettes outside of this state, prior to their shipment into the state unless the cigarettes are shipped to an Iowa permitted distributor or an Iowa permitted distributor s agent.
[C39, §1556.11; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.16]
C93, §453A.16
99 Acts, ch 151, §78, 89
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