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 453B.11 – Examination of records by director — subpoenas.
453B.11 Examination of records by director — subpoenas. 1. For the purpose of determining whether or not the dealer should have paid taxes, determining the amount of tax that should have been paid, or collecting any taxes under this chapter, the director may examine, or cause to be examined, any books, papers, records, or memoranda […]
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 453B.1 – Definitions.
453B.1 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Controlled substance” means controlled substance as defined in section 124.101. 2. “Counterfeit substance” means a counterfeit substance as defined in section 124.101. 3. a. “Dealer” means any person who ships, transports, or imports into this state or acquires, purchases, possesses, manufactures, or […]
Section 453B.2 – Administration — rules.
453B.2 Administration — rules. 1. The director shall administer this chapter. The director shall collect all taxes, interest, and civil penalties imposed under this chapter and deposit them in the general fund of the state. 2. The director may adopt rules under chapter 17A that are necessary to enforce this chapter. The director shall adopt […]
Section 453B.3 – Tax payment required for possession — payment due.
453B.3 Tax payment required for possession — payment due. 1. A dealer shall not possess, distribute, or offer to sell a taxable substance unless the tax imposed under this chapter has been paid as evidenced by a stamp, label, or other official indicia permanently affixed to the taxable substance. 2. Taxes imposed on taxable substances […]