Section 453D.2 – Definitions.
453D.2 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including but not limited to “menthol”, “lights”, “kings”, and “100s”, and including any brand name (alone or in […]
Section 453D.3 – Certifications, directory, tax stamps.
453D.3 Certifications, directory, tax stamps. 1. Certification. A tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a stamping agent, distributor, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form and in the manner prescribed by the attorney general, a certification to the director and the […]
Section 453D.4 – Agent for service of process.
453D.4 Agent for service of process. 1. A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having the nonparticipating manufacturer’s brand family included or retained in the directory, appoint and continually engage without interruption the […]
Section 453D.5 – Reporting of information — escrow installments.
453D.5 Reporting of information — escrow installments. 1. No later than twenty calendar days after the end of each calendar quarter, and more frequently if so directed by the director, each stamping agent and distributor shall submit information as the director requires to facilitate compliance with this chapter, including but not limited to a list […]
Section 453D.6 – Penalties and other remedies.
453D.6 Penalties and other remedies. 1. In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that any person has violated section 453D.3, subsection 3, or any rule adopted pursuant to that subsection, the director may revoke or suspend the permit or license of any stamping […]
Section 453D.7 – Miscellaneous provisions.
453D.7 Miscellaneous provisions. 1. A determination of the attorney general not to include or to remove from the directory a brand family or tobacco product manufacturer shall be subject to review in a manner prescribed in rules adopted by the director. 2. A person shall not be issued a permit or license or be granted […]
Section 453B.12 – Civil and criminal penalties for violation of chapter — interest.
453B.12 Civil and criminal penalties for violation of chapter — interest. 1. A dealer who violates this chapter is subject to a penalty equal to the amount of the tax imposed by section 453B.7, in addition to the tax imposed by that section. The dealer shall pay interest on the tax and penalty at the […]
Section 453D.8 – Standing appropriation.
453D.8 Standing appropriation. There is appropriated from the general fund of the state to the department of revenue each fiscal year beginning July 1, 2004, and thereafter, the sum of twenty-five thousand dollars for enforcement of this chapter. 2003 Acts, ch 97, §8, 13; 2003 Acts, ch 145, §286 See Iowa Acts for special provisions […]
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 […]