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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS
Section 453A.11 - Cancellation of stamps.

Universal Citation: IA Code § 453A.11 (2017)
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1 CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.11 453A.11 Cancellation of stamps. Stamps affixed to a package of cigarettes shall not be canceled by any letter, numeral, or other mark of identification or otherwise mutilated in any manner that will prevent or hinder the department in making an examination as to the genuineness of the stamp. However, the director may require such cancellation of the tax stamps affixed to packages of cigarettes which is necessary to carry out properly the provisions of this division. A person who cancels or causes the cancellation of stamps in violation of this section shall be considered in possession of unstamped cigarettes and is subject to the penalty provided in section 453A.31, subsection 1, paragraph “a”. [C39, §1556.06; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.11] C93, §453A.11 2004 Acts, ch 1073, §37 Wed Feb 08 03:48:53 2017 Iowa Code 2017, Section 453A.11 (12, 0)
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