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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.47 - Refunds, credits.

Universal Citation: IA Code § 453A.47 (2017)
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1 CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.47 453A.47 Refunds, credits. Where tobacco products upon which the tax imposed by this division has been reported and paid are shipped or transported by the distributor to consumers to be consumed without the state or to retailers or subjobbers without the state to be sold by those retailers or subjobbers without the state or are returned to the manufacturer by the distributor or destroyed by the distributor, refund of such tax or credit may be made to the distributor in accordance with regulations prescribed by the director. Any overpayment of the tax imposed under section 453A.43 may be made to the taxpayer in accordance with regulations prescribed by the director. The director shall cause any such refund of tax to be paid out of the general fund of the state, and so much of said fund as may be necessary is hereby appropriated for that purpose. [C71, 73, 75, 77, 79, 81, §98.47] C93, §453A.47 2013 Acts, ch 70, §23 Wed Feb 08 03:49:01 2017 Iowa Code 2017, Section 453A.47 (13, 0)
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