149.010(Repealed L. 1974 H.B. 1612 § A)Repealed149.011Definitions149.015Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution149.020(Repealed L. 1974 H.B. 1612 § A)Repealed149.021Compensation to wholesaler for affixing stamps — metering machines authorized149.025Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies149.030(Repealed L. 1974 H.B. 1612 § A)Repealed149.031Refunds or exchange for stamps, when made149.035Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review149.040(Repealed L. 1974 H.B. 1612 § A)Repealed149.041Records to be kept — reports to be filed by wholesaler149.045Common carriers and warehousemen, duties of — damaged cigarettes, how handled149.050(Repealed L. 1974 H.B. 1612 § A)Repealed149.051Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale149.055Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure149.060(Repealed L. 1974 H.B. 1612 § A)Repealed149.061Sales on military reservations taxable, exceptions — federal government exempt, when149.065Revenue to fair share fund, health initiatives fund, and school moneys fund149.070(Repealed L. 1974 H.B. 1612 § A)Repealed149.071Fraudulent activity relative to tax stamps a felony — penalty149.075(Repealed L. 1974 H.B. 1612 § A)Repealed149.076Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty149.080(Repealed L. 1974 H.B. 1612 § A)Repealed149.081Violation not otherwise specified a misdemeanor, penalty149.082Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect149.090(Repealed L. 1974 H.B. 1612 § A)Repealed149.100(Repealed L. 1974 H.B. 1612 § A)Repealed149.110(Repealed L. 1974 H.B. 1612 § A)Repealed149.160Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration149.170Filing of return, remittance of amounts, required, when — rules — maintenance of records149.180Rules and regulations, procedure149.190Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty149.192Preemption149.200Illegal activities related to cigarettes and cigarette labeling — penalty149.203Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when149.206Violation deemed unlawful trade practice149.212Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when149.215Severability clause