Section 453A.47 – Refunds, credits.
453A.47 Refunds, credits. Where tobacco products upon which the tax imposed by this subchapter 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 […]
Section 453A.47A – Retailers — permits — fees — penalties.
453A.47A Retailers — permits — fees — penalties. 1. Permits required. A person shall not engage in the business of a retailer of tobacco, tobacco products, alternative nicotine products, or vapor products at any place of business, or through delivery sales, without first having received a permit as a retailer. 2. No sales without permit. […]
Section 453A.47B – Requirements for mailing or shipping — alternative nicotine products or vapor products.
453A.47B Requirements for mailing or shipping — alternative nicotine products or vapor products. A retailer shall not mail, ship, or otherwise cause to be delivered any alternative nicotine product or vapor product in connection with a delivery sale unless the retailer meets all of the following conditions: 1. Prior to sale to the purchaser, the […]
Section 453A.47C – Sales and use tax on delivery sales — alternative nicotine products or vapor products.
453A.47C Sales and use tax on delivery sales — alternative nicotine products or vapor products. 1. A delivery sale of alternative nicotine products or vapor products within this state shall be subject to the sales tax provided in chapter 423, subchapter II. 2. The use in this state of alternative nicotine products or vapor products […]
Section 453A.48 – Investigations and hearings, testimonial powers.
453A.48 Investigations and hearings, testimonial powers. 1. The director, or the director’s duly authorized agents, may conduct investigations, inquiries, and hearings for the purpose of enforcing the provisions of this subchapter, and, in connection with such investigations, inquiries, and hearings, the director and the director’s duly authorized agents shall have all the powers conferred upon […]
Section 453A.49 – Enforcement.
453A.49 Enforcement. The director shall enforce the provisions of this subchapter. The director may prescribe rules not inconsistent with the provisions of this subchapter for its detailed and efficient administration. In the enforcement of this subchapter the director may call upon any county attorney or the attorney general for assistance. The director may bring injunction […]
Section 453A.50 – Violations, penalties.
453A.50 Violations, penalties. 1. Any person who in any manner knowingly attempts to evade the tax imposed by this subchapter or who knowingly aids or abets in the evasion or attempted evasion of the tax or who knowingly violates the provisions of section 453A.44, subsection 1, of this subchapter, shall be guilty of a serious […]
Section 453A.51 – Assessment of cost of audit.
453A.51 Assessment of cost of audit. The department may employ auditors or other persons to audit and examine the books and records of a permit holder or other person dealing in tobacco products to ascertain whether the permit holder or other person has paid the amount of the taxes required to be paid by the […]
Section 453A.56 – Uniform application.
453A.56 Uniform application. Enforcement of this chapter shall be implemented in an equitable manner throughout the state. For the purpose of equitable and uniform implementation, application, and enforcement of state and local laws and regulations, the provisions of this chapter shall supersede any local law or regulation which is inconsistent with or conflicts with the […]
Section 453A.31 – Civil penalty for certain violations.
453A.31 Civil penalty for certain violations. 1. If a permit holder fails to keep any of the records required to be kept by the provisions of this subchapter, or sells cigarettes upon which a tax is required to be paid by this subchapter without at the time having a valid permit, or if a distributor, […]