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2025 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS
Section 453A.21 - Cigarettes retailer may not sell.
Universal Citation:
IA Code § 453A.21 (2025)
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453A.21 Cigarettes retailer may not sell.
Unless a retail permit holder shall also hold a state permit, it shall be unlawful for a retailer to sell or have in the retailer’s possession cigarettes upon which the stamp tax has not been affixed.
[C39, §1556.16; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.21]
C93, §453A.21
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