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Iowa Code

I

Cigarettes and Alternative Nicotine Products and Vapor Products

453A.1Definitions 453A.2Persons under legal age 453A.3Penalty 453A.4Seizure of false or altered driver’s license or nonoperator’s identification card 453A.5Tobacco compliance employee training program 453A.6Tax imposed 453A.7Printing and custody of stamps 453A.8Sale and exchange of stamps 453A.9Change of design 453A.10Affixing of stamps by distributors 453A.11Cancellation of stamps 453A.12Use of stamping machines 453A.13Distributor’s, wholesaler’s, and retailer’s permits 453A.13AInspections of violations of retailers — use or consumption of products on premises 453A.14Bonds 453A.15Records and reports of permit holders 453A.16Manufacturer’s permit 453A.17Distributing agent’s permit 453A.18Forms for records and reports 453A.19Examination of records and premises 453A.20Subpoena for witnesses and papers 453A.21Cigarettes retailer may not sell 453A.22Revocation — suspension — civil penalty 453A.23Retailer’s permit for railway car 453A.24Carrier to permit access to records 453A.25Administration 453A.26Liens and actions 453A.27Venue of actions to collect 453A.28Assessment of tax by department — interest — penalty 453A.29Notice and appeal 453A.30Assessment of cost of audit 453A.31Civil penalty for certain violations 453A.32Seizure and forfeiture — procedure 453A.33Seizure not to affect criminal prosecution 453A.34Restrictions on injunction 453A.35Proceeds paid to general fund — health care trust fund 453A.35AHealth care trust fund — appropriation to Medicaid program 453A.36Unlawful acts 453A.36ASelf-service sales prohibited 453A.37Violation as fraudulent practice 453A.38Counterfeiting and previously used stamps 453A.39Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration 453A.40Inventory tax 453A.41ReservedRepealed