Section 453B.9 – Assessments are jeopardy assessments.
453B.9 Assessments are jeopardy assessments. 1. All assessments of taxes made pursuant to this chapter shall be considered jeopardy assessments or collections as provided in section 422.30. The director shall assess a tax, interest, and applicable penalties based on knowledge or information available to the director; serve the taxpayer by regular mail at the taxpayer’s […]
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 453B.10 – Confidential nature of information.
453B.10 Confidential nature of information. 1. Notwithstanding any law to the contrary, the director or an employee of the department shall not reveal any information obtained from a dealer; nor shall information obtained from a dealer be used against the dealer in any criminal proceeding, unless the information is independently obtained, except in connection with […]
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.37 – Violation as fraudulent practice.
453A.37 Violation as fraudulent practice. A person who violates a provision of this subchapter is guilty of a fraudulent practice unless otherwise provided in this subchapter. [C39, §1556.32; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.37] 89 Acts, ch 251, §2 C93, §453A.37 2018 Acts, ch 1041, §127 Fraudulent practices, […]
Section 453A.38 – Counterfeiting and previously used stamps.
453A.38 Counterfeiting and previously used stamps. Any person who shall print, engrave, make, issue, sell, or circulate, or shall possess or have in the person’s possession with intent to use, sell, circulate, or pass, any counterfeit stamp or previously used stamp, or who shall use, or consent to the use of, any counterfeit stamp or […]