Collections
Iowa Code
Title X
Chapter 453A
II
Cigars, Other Tobacco Products, and Alternative Nicotine and Vapor Products
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453A.42
Definitions
453A.43
Tax on tobacco products
453A.44
Licenses — distributors, subjobbers
453A.45
Licensees, duties
453A.46
Distributors, monthly returns — interest, penalties
453A.47
Refunds, credits
453A.47A
Retailers — permits — fees — penalties
453A.47B
Requirements for mailing or shipping — alternative nicotine products or vapor products
453A.47C
Sales and use tax on delivery sales — alternative nicotine products or vapor products
453A.48
Investigations and hearings, testimonial powers
453A.49
Enforcement
453A.50
Violations, penalties
453A.51
Assessment of cost of audit
453A.52 through 453A.55
Reserved
Repealed