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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 421B - CIGARETTE SALES
Section 421B.11 - Director of revenue — powers and duties.

Universal Citation: IA Code § 421B.11 (2017)
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1 CIGARETTE SALES, §421B.11 421B.11 Director of revenue — powers and duties. The director of revenue may adopt rules for the enforcement of this chapter and the director is empowered to and may from time to time undertake and make or cause to be made such cost surveys for the state or such trading area or areas as the director shall deem necessary and it shall be permissible to use such cost survey as provided in section 421B.7, subsection 2, and section 421B.8, subsection 2. The director of revenue may, upon notice and after hearing, suspend or revoke any permit issued under the provisions of the cigarette tax chapter and the rules of the director promulgated thereunder, for failure of the permit holder to comply with any provision of this unfair cigarette sales chapter or any rule adopted thereunder. The suspension or revocation of a permit shall be for a period of not less than six months from the date of suspension or revocation, and no permit shall be issued for the location designated in the suspended or revoked permit, during the period of suspension or revocation. Judicial review of the actions of the director may be sought in accordance with chapter 17A and section 423.38. [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.11] C93, §421B.11 2003 Acts, ch 44, §114; 2003 Acts, ch 108, §71; 2003 Acts, ch 145, §286; 2003 Acts, 1st Ex, ch 2, §183, 205 Wed Feb 08 03:44:34 2017 Iowa Code 2017, Section 421B.11 (8, 0)
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