Iowa Administrative Code Title 701 — Department of Revenue
Iowa Admin. Code r. 701—234.5(453D) — Purpose and definitions
234.5(1) Purpose. Violations of Iowa Code chapter 453C threaten the integrity of the tobacco MSA, the fiscal soundness of the state, and the public health. In 2003, the general assembly enacted Iowa Code chapter 453D to establish procedural enforcement enhancements to aid in the enforcement of Iowa Code chapter 453C. 234.5(2) Definitions. For purposes of this division, the definitions set forth in Iowa Code section 453D.2 apply.
Source: official text