Iowa Code — Title X (Revenue)

612 sections.

• 421.1 State board of tax review
• 421.1A Property assessment appeal board
• 421.2 Department of revenue
• 421.3 Director to have no conflicting interests
• 421.4 Deputies
• 421.5 Settling claims for taxes, penalties, and interest — abatement
• 421.6 Definition of return
• 421.7 Interest rate
• 421.8 Penalty for defective return under certain circumstances
• 421.9 Duties and powers —office
• 421.9A Due dates and holidays
• 421.10 Appeal period — applicability
• 421.14 Rules — director’s duties
• 421.15 Seal
• 421.16 Expenses
• 421.17 Powers and duties of director
• 421.17A Administrative levy against accounts
• 421.17B Administrative wage assignment cooperative agreement
• 421.18 Duties of public officers and employees
• 421.19 Counsel — disclosures authorized
• 421.20 Actions
• 421.21 Administration of oaths
• 421.22 Service of orders
• 421.23 Fees and mileage
• 421.24 Reciprocal interstate enforcement
• 421.25 Professional appraisers employed
• 421.26 Personal liability for tax due
• 421.27 Penalties
• 421.27A Perjury
• 421.28 Exceptions to successor liability
• 421.29 Registrations
• 421.30 Reassessment expense fund
• 421.46 Terminal liability health insurance fund
• 421.47 Tax agreements with Indian tribes
• 421.48 Background checks
• 421.59 Power of attorney — authority to act on behalf of taxpayer
• 421.60 Tax procedures and practices
• 421.61 Unconstitutionally withheld tax benefits
• 421.62 Inclusion of preparer tax identification number
• 421.63 Authority to enjoin certain tax return preparers
• 421.64 Tax return preparer — continuing education
• 421.65 Setoff procedures
• 421.70 Electronic commerce data collection
• 421.71 Class actions —implied right of action —private cause of action immunity
• 422.1 Classification of chapter
• 422.2 Purpose or object
• 422.3 Definitions controlling chapter
• 422.4 Definitions controlling subchapter
• 422.5 Tax imposed — exclusions — alternate tax rate
• 422.5A Tax rates
• 422.6 Income from estates or trusts
• 422.7 “Net income” —how computed
• 422.8 Allocation of income earned in Iowa and other states
• 422.9 Carry over of Iowa net operating loss
• 422.10 Research activities credit
• 422.10A Geothermal tax credit
• 422.10B Renewable chemical production tax credit
• 422.10C Sustainable aviation fuel tax credit
• 422.11 Franchise tax credit
• 422.11A New jobs tax credit
• 422.11B Minimum tax credit
• 422.11C Workforce housing investment tax credit
• 422.11D Historic preservation tax credit
• 422.11E Beginning farmer tax credit program
• 422.11F Investment tax credits
• 422.11G Venture capital fund investment tax credit
• 422.11H Endow Iowa tax credit
• 422.11I Geothermal heat pump tax credit
• 422.11J Tax credits for wind energy production and renewable energy
• 422.11K Economic development region revolving fund contribution tax credit
• 422.11L Solar energy system tax credits
• 422.11M Agricultural assets transfer tax credit
• 422.11N Ethanol promotion tax credit
• 422.11O E-85 gasoline promotion tax credit
• 422.11P Biodiesel blended fuel tax credit
• 422.11Q Iowa fund of funds tax credit
• 422.11R From farm to food donation tax credit
• 422.11S School tuition organization tax credit
• 422.11T Hoover presidential library tax credit
• 422.11U Third-party developer tax credit
• 422.11V Redevelopment tax credit
• 422.11W Charitable conservation contribution tax credit
• 422.11X Disaster recovery housing project tax credit
• 422.11Y E-15 plus gasoline promotion tax credit
• 422.11Z Innovation fund investment tax credits
• 422.12 Deductions from computed tax
• 422.12A Adoption tax credit
• 422.12B Earned income tax credit
• 422.12C Child and dependent care or early childhood development tax credits
• 422.12D Income tax checkoff for the Iowa state fair foundation fund
• 422.12E Income tax return checkoffs limited — notification of repeal
• 422.12F Income tax checkoff for child abuse prevention program fund
• 422.12G Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund
• 422.12H Income tax checkoff for fish and game protection fund
• 422.12I Income tax checkoff for the Iowa state fair foundation fund
• 422.12J Income tax checkoff for Iowa election campaign fund
• 422.12K Income tax checkoff for child abuse prevention program fund
• 422.12L Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund
• 422.12M Income tax form — indication of dependent child health care coverage
• 422.12N Geothermal heat pump tax credit
• 422.12O Employer child care tax credit
• 422.12P Public safety officer moving expense —tax credit
• 422.12Q Research and development tax credit
• 422.13 Return by individual
• 422.14 Return by fiduciary
• 422.15 Information at source
• 422.16 Withholding of income tax at source — penalties —interest — declaration of estimated tax —bond
• 422.16A Job training withholding — certification and transfer
• 422.16B Pass-through entity composite returns
• 422.16C Pass-through entity —election — entity-level tax —credit
• 422.17 Certificate issued by department to make payments without withholding
• 422.19 Scope of nonresidents tax
• 422.20 Information confidential — redactions —penalty
• 422.21 Form and time of return
• 422.22 Supplementary returns
• 422.23 Return by administrator
• 422.24 Payment —interest
• 422.24A Start-up business tax deferment
• 422.25 Computation of tax, interest, and penalties — limitation
• 422.25A Reporting and treatment of certain partnership adjustments
• 422.25B State pass-through representative
• 422.25C Partnership and pass-through entity audits and examinations — consistent treatment of entity-level items —binding actions —amended returns
• 422.26 Lien of tax — collection —action authorized
• 422.27 Final report of fiduciary — conditions
• 422.28 Revision of tax
• 422.29 Judicial review
• 422.30 Jeopardy assessments —posting of bond
• 422.31 Statute applicable to personal tax
• 422.32 Definitions
• 422.33 Corporate tax imposed —credit
• 422.34 Exempted corporations and organizations
• 422.34A Exempt activities of foreign corporations
• 422.35 Net income of corporation —how computed
• 422.36 Returns
• 422.37 Consolidated returns
• 422.38 Statutes governing corporations
• 422.39 Statutes applicable to corporations and corporation tax
• 422.40 Cancellation of authority —penalty —offenses
• 422.41 Corporations
• 422.60 Imposition of tax —credit
• 422.61 Definitions
• 422.62 Due and delinquent dates
• 422.63 Amount of tax
• 422.65 Allocation of revenue
• 422.66 Department to enforce
• 422.67 Generally —bond —approval
• 422.68 Powers and duties
• 422.69 Moneys paid and deposited
• 422.70 General powers —hearings
• 422.71 Assistants —salaries —expenses —bonds
• 422.72 Information deemed confidential — informational exchange agreement — redactions — subpoenas
• 422.73 Correction of errors —refunds, credits, and carrybacks
• 422.74 Certification of refund
• 422.75 Statistics — publication
• 422.85 Imposition of estimated tax
• 422.86 Payment of estimated tax
• 422.88 Failure to pay estimated tax
• 422.89 Exception to penalty
• 422.90 Penalty not subject to waiver
• 422.91 Credit for estimated tax
• 422.92 Rules for short taxable year
• 422.93 Public utility accounting method
• 422.100 Allocation to the child care credit fund
• 422.110 Income tax credit in lieu of refund
• 422.111 Fuel tax credit as income tax credit
• 422.112 Aircraft fuel tax transfer
• 422D.1 Authorization —election — imposition and repeal —use of revenues
• 422D.2 Local income surtax
• 422D.3 Administration
• 422D.4 Payment to local government —use of receipts
• 422D.5 Property tax levy
• 422D.6 Emergency medical services trust fund
• 423.1 Definitions
• 423.2 Tax imposed
• 423.2A Deposit and transfer of revenues
• 423.3 Exemptions
• 423.4 Refunds
• 423.5 Imposition of tax
• 423.6 Exemptions
• 423.7 Title
• 423.7A Motor vehicle lease tax
• 423.8 Legislative finding and intent
• 423.9 Authority to enter agreement — representatives on governing board
• 423.9A Iowa streamlined sales tax advisory council
• 423.10 Relationship to state law
• 423.11 Agreement requirements
• 423.12 Limited binding and beneficial effect
• 423.13 Purpose of this subchapter
• 423.13A Administration — effectiveness of agreements with retailers
• 423.14 Sales and use tax collection
• 423.14A Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities
• 423.14B Sales and use tax reporting requirements — penalties
• 423.15 General sourcing rules
• 423.16 Transactions to which the general sourcing rules do not apply
• 423.17 Sourcing rules for various types of leased or rented equipment which is not transportation equipment
• 423.18 Multiple points of use exemption forms
• 423.19 Direct mail sourcing
• 423.20 Telecommunications service sourcing
• 423.21 Bad debt deductions
• 423.22 Taxation in another state
• 423.23 Sellers’ agreements
• 423.24 Absorbing tax prohibited
• 423.24A Reimbursement for the primary road fund
• 423.25 Director’s power to adopt rules
• 423.26 Vehicles subject only to the issuance of title —vehicle lease transactions not requiring title or registration
• 423.26A Manufactured housing — collection of use tax — certificate of title
• 423.27 Motor vehicle lease tax
• 423.28 Sales tax report — deduction
• 423.29 Collections by sellers
• 423.30 Foreign sellers not registered under the agreement
• 423.31 Filing of sales or use tax returns and payment of sales or use tax
• 423.32 Filing of use tax returns and payment of use tax
• 423.33 Liability of persons for payment of sales or use tax
• 423.34 Liability of user
• 423.34A Exclusion from liability for purchasers
• 423.35 Posting of bond to secure payment
• 423.36 Permits required to collect sales or use tax — applications — revocation
• 423.37 Failure to file sales or use tax returns — incorrect returns — limitations period
• 423.38 Judicial review
• 423.39 Service of notices
• 423.40 Penalties —offenses — limitation
• 423.41 Books — examination
• 423.42 Statutes applicable
• 423.43 Deposit of revenues
• 423.44 Reimbursement for primary road fund
• 423.45 Refunds — exemption certificates
• 423.46 Rate and base changes— liability for failure to collect
• 423.47 Refunds and credits
• 423.48 Responsibilities and rights of sellers registered under the agreement
• 423.49 Return requirements — electronic filing
• 423.50 Remittance of funds
• 423.51 Administration of exemptions
• 423.52 Relief from liability for sellers and certified service providers
• 423.53 Bad debts and model 1sellers
• 423.54 Amnesty for registered sellers
• 423.55 Databases
• 423.56 Confidentiality and privacy protections under model 1
• 423.57 Statutes applicable
• 423.58 Collection, permit, and tax return exemption for certain out-of-state businesses
• 423A.1 Short title
• 423A.2 Definitions
• 423A.3 State-imposed hotel and motel tax
• 423A.4 Locally imposed hotel and motel tax
• 423A.5 Exemptions
• 423A.5A Collection and remittance of hotel and motel tax
• 423A.6 Administration by director
• 423A.7 Local transient guest tax fund
• 423B.1 Authorization —election — imposition and repeal
• 423B.2 Local vehicle tax
• 423B.3 Administration of local vehicle tax
• 423B.4 Payment — penalties
• 423B.5 Local sales and services tax
• 423B.6 Administration
• 423B.7 Payment to local governments
• 423B.8 Construction contractor refunds
• 423B.9 Issuance of bonds
• 423B.10 Funding urban renewal projects
• 423C.1 Short title
• 423C.2 Definitions
• 423C.3 Tax on rental of automobiles — collection and remittance of tax
• 423C.4 Administration and enforcement
• 423C.5 Deposit of revenue
• 423D.1 Definitions
• 423D.2 Tax imposed
• 423D.3 Exemptions
• 423D.4 Administration by director
• 423F.1 Legislative intent
• 423F.2 Secure an advanced vision for education fund creation and distribution —repeal of local sales and services taxes
• 423F.3 Use of revenues
• 423F.4 Borrowing authority for school districts
• 423F.5 Contents of financial audit
• 423F.6 Repeal
• 423G.1 Short title
• 423G.2 Definitions
• 423G.3 Water service tax
• 423G.4 Exemptions
• 423G.5 Administration by director
• 423G.6 Deposit of revenues
• 423G.7 Future repeal
• 425.1 Homestead credit fund — apportionment —payment
• 425.1A Homestead tax exemption
• 425.2 Qualifying for credit
• 425.3 Verification of claims for homestead credit
• 425.4 Certification to treasurer
• 425.5 Correcting listing
• 425.6 Waiver by neglect
• 425.7 Appeals permitted — disallowed claims and penalty
• 425.8 Forms —rules
• 425.9 Credits in excess of tax —appeals —refunds
• 425.10 Reversal of allowed claim
• 425.11 Definitions
• 425.12 Indian land
• 425.13 Conspiracy to defraud
• 425.14 False affidavits
• 425.15 Disabled veteran tax credit
• 425.16 Additional tax credit
• 425.17 Definitions
• 425.18 Right to file a claim
• 425.19 Claim and credit or reimbursement
• 425.20 Filing dates — affidavit — extension
• 425.21 Satisfaction of outstanding tax liabilities
• 425.22 One claimant per household
• 425.23 Schedule for claims for credit or reimbursement
• 425.24 Maximum property tax for purpose of credit or reimbursement
• 425.25 Administration —claim forms
• 425.26 Proof of claim
• 425.27 Audit — recalculation or denial —appeals
• 425.28 Waiver of confidentiality
• 425.29 False claim —penalty
• 425.30 Notices
• 425.31 Appeals
• 425.32 Disallowance of certain claims for credit
• 425.33 Rent increase —request and order for reduction
• 425.34 Rent increase hearings and appeals
• 425.35 Defense to action for nonpayment of rent
• 425.36 Discrimination in rentals or rent charges
• 425.37 Rules
• 425.39 Funds created — appropriations —priority
• 425.40 Low-income fund created
• 426.1 Agricultural land credit fund
• 426.2 Definition
• 426.3 Where credit given
• 426.6 Computation by auditor —appeal
• 426.7 Warrants authorized by director
• 426.8 Apportionment by auditor
• 426.10 Rules
• 427.1 Exemptions
• 427.2 Taxable property acquired through eminent domain
• 427.2A Taxation of life estate in property donated to public
• 427.3 Abatement of taxes of certain exempt entities
• 427.8 Petition for suspension or abatement of taxes, assessments, and rates or charges, including interest, fees, and costs
• 427.9 Suspension of taxes, assessments, and rates or charges, including interest, fees, and costs
• 427.10 Abatement
• 427.11 Grantee or devisee to pay tax
• 427.12 Suspended tax record
• 427.13 What taxable
• 427.14 County lands
• 427.15 Interest of lessee
• 427.16 Historic property — rehabilitation tax exemption — application
• 427.18 Token tax liability accrues
• 427.19 Exemptions eligibility — prorating
• 428A.1 Amount of tax on transfers — declaration of value
• 428A.2 Exceptions
• 428A.3 Who liable for tax
• 428A.4 Recording refused
• 428A.5 Documentation of payment
• 428A.7 Forms provided by director of revenue
• 428A.8 Remittance to state treasurer —portion retained in county
• 428A.9 Refund of tax
• 428A.10 Penalty
• 428A.11 Enforcement
• 428A.13 Nonapplicability
• 428A.15 Penal provisions
• 432.1 Tax on gross premiums — exclusions
• 432.1A Tax on premiums —captive companies
• 432.1B Health maintenance organization —medical assistance program —premium tax
• 432.2 Mutual service corporations
• 432.3 Receipts — certificate of authority
• 432.4 Deduction for debts
• 432.5 Risk retention groups
• 432.6 Personal and real property
• 432.7 Assessment
• 432.9 Debts deductible
• 432.10 Sufficiency of remitted tax —notice
• 432.11 Premium tax exemption for basic benefit health plans
• 432.12 Premium tax credit for employer sponsored health plan premium credit
• 432.12A Historic preservation tax credit
• 432.12B Venture capital fund investment tax credit
• 432.12C Investment tax credits
• 432.12D Endow Iowa tax credit
• 432.12E Tax credits for wind energy production and renewable energy
• 432.12F Economic development region revolving fund contribution tax credits
• 432.12G Workforce housing investment tax credit
• 432.12H Tax credit for certain sales taxes paid by third-party developers
• 432.12I Iowa fund of funds tax credit
• 432.12J Film qualified expenditure tax credit
• 432.12K Film investment tax credit
• 432.12L Redevelopment tax credit
• 432.12M Innovation fund investment tax credit
• 432.12N Hoover presidential library tax credit
• 432.12O Employer child care tax credit
• 432.13 Premium tax exemption —Hawki program —state employee benefits
• 432.14 Statute of limitations
• 437A.1 Classification of chapter
• 437A.2 Purposes
• 437A.3 Definitions
• 437A.4 Replacement tax imposed on delivery of electricity
• 437A.5 Replacement tax imposed on delivery of natural gas
• 437A.6 Replacement tax imposed on electric generation
• 437A.7 Replacement tax imposed on electric transmission
• 437A.8 Return and payment requirements —rate adjustments
• 437A.9 Failure to file return — incorrect return
• 437A.10 Judicial review
• 437A.11 Lien —actions authorized
• 437A.12 Service of notice
• 437A.13 Penalties —offenses — limitation
• 437A.14 Correction of errors —refunds or credits of replacement tax paid — information confidential —penalty
• 437A.15 Allocation of revenue
• 437A.16 Assessment exclusive
• 437A.16A New cogeneration facilities
• 437A.17 Statutes applicable —rate calculations
• 437A.17A Centrally assessed property tax adjustment
• 437A.17B Reimbursement for renewable energy
• 437A.17C Reimbursement for soy-based transformer fluid
• 437A.18 Tax imposition
• 437A.19 Adjustment to assessed value — reporting requirements
• 437A.20 Tax exemptions
• 437A.21 Return and payment requirements
• 437A.22 Statutes applicable
• 437A.23 Deposit of tax proceeds
• 437A.24 Records
• 437A.25 Rules
• 450.1 Definitions — construction
• 450.2 Taxable estates and property
• 450.3 Property included
• 450.4 Exemptions
• 450.5 Liability for tax
• 450.6 Accrual of tax —maturity — extension of time
• 450.7 Lien of tax
• 450.8 Transfers and trusts
• 450.9 Individual exemptions
• 450.10 Rate of tax
• 450.12 Liabilities deductible
• 450.17 Conveyance —effect
• 450.20 Record of deferred estates
• 450.21 Administration on application of director
• 450.22 Administration avoided — inheritance tax duties required —penalty
• 450.24 Appraisers
• 450.27 Commission to appraisers
• 450.28 Notice of appraisement
• 450.29 Notice of filing
• 450.30 Real property in different counties
• 450.31 Objections
• 450.32 Hearing —order
• 450.33 Appeal and notice
• 450.34 Bond on appeal
• 450.36 Appraisal of other property
• 450.37 Value for computing the tax
• 450.44 Remainders — valuation
• 450.45 Life and term estates — valuation
• 450.46 Deferred estate — valuation
• 450.47 Life and term estates in personal property
• 450.48 Payment deferred —bond — exceptions
• 450.49 Bonds — conditions
• 450.50 Removal of property from state —bond
• 450.51 Annuities —life and term estates
• 450.52 Deferred estates —removal of lien
• 450.53 Duty to pay tax — penalties
• 450.54 Sale to pay tax
• 450.55 Means to collect tax
• 450.57 Tax deducted from legacy or collected
• 450.58 Final settlement to show payment
• 450.59 Judicial review
• 450.60 Director to represent state
• 450.61 Bequests to personal representatives
• 450.62 Legacies charged upon real estate
• 450.63 Maturity of tax —interest —penalty
• 450.64 Receipt showing payment
• 450.65 Director to enforce collection
• 450.66 Investigation by director
• 450.67 Inspection of books, records, etc
• 450.68 Information confidential
• 450.69 Contempt
• 450.70 Fees
• 450.71 Proof of amount of tax due
• 450.81 Duty of recorder
• 450.84 Costs charged against estate — exceptions
• 450.85 Appropriation
• 450.86 Securities and assets held by bank, etc
• 450.87 Transfer of corporation stock
• 450.88 Corporations to report transfers
• 450.90 Property in this state belonging to foreign estate
• 450.91 Foreign estates — reciprocity —personal property
• 450.92 Compromise settlement
• 450.93 Unknown heirs
• 450.94 Return — determination —appeal
• 450.95 Appropriation
• 450.96 Contingent estates
• 450.97 Joint owners of bank accounts —duty to notify department of revenue
• 450.98 Tax repealed
• 452A.1 Short title
• 452A.2 Definitions
• 452A.2A Standards and classifications of fuel
• 452A.3 Levy of excise tax
• 452A.4 Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license
• 452A.5 Distribution allowance
• 452A.6 Ethanol blended gasoline and other products — blender’s license
• 452A.6A Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel
• 452A.7 Foreign suppliers
• 452A.8 Tax reports — computation and payment of tax —credits
• 452A.9 Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders
• 452A.10 Required records
• 452A.12 Loading and delivery evidence on transportation equipment
• 452A.15 Transportation reports —refinery and pipeline and marine terminal reports
• 452A.17 Refunds
• 452A.18 Refund permit
• 452A.19 Revocation of refund permit
• 452A.21 Refund —credit
• 452A.22 Tax collected on exempt fuel
• 452A.23 Motor fuel tax — administration by department
• 452A.31 Special terms
• 452A.32 Schedule for averaging ethanol content in E-85 gasoline
• 452A.33 Reporting requirements
• 452A.40 Definitions
• 452A.41 Levy and collection of excise tax on electric fuel
• 452A.42 Electric fuel dealer’s and user’s license
• 452A.43 Records
• 452A.44 Refunds
• 452A.50 Short title
• 452A.51 Purpose
• 452A.52 Fuels imported — applicability
• 452A.53 Permit or license
• 452A.54 Fuel tax computation —refund — reporting and payment
• 452A.55 Records
• 452A.56 Interstate motor fuel tax — reciprocity agreements
• 452A.57 Definitions
• 452A.58 Commercial motor vehicles on lease
• 452A.59 Administrative rules
• 452A.60 Forms of report, refund claim, and records
• 452A.61 Timely filing of reports and returns — extension
• 452A.62 Inspection of records
• 452A.63 Information confidential
• 452A.64 Failure to file return — incorrect return
• 452A.65 Failure to promptly pay fuel taxes —refunds —interest and penalties — successor liability
• 452A.66 Statutes applicable to motor fuel tax
• 452A.67 Limitation on collection proceedings
• 452A.68 Power of department of revenue or the state department of transportation to cancel licenses
• 452A.69 Hearings before state agency
• 452A.70 Discontinuance of licensed activity — liability for taxes and penalties
• 452A.71 Refund of tax on fuel lost as result of casualty
• 452A.72 Refund for fuel taxes erroneously or illegally collected or paid
• 452A.73 Embezzlement of fuel tax money —penalty
• 452A.74 Unlawful acts —penalty
• 452A.74A Additional penalty and enforcement provisions
• 452A.75 Penalty for false certificate
• 452A.76 Enforcement authority
• 452A.77 Moneys deposited in treasury —refunds — administration
• 452A.78 Other remedies available
• 452A.79 Use of revenue
• 452A.79A Marine fuel tax fund
• 452A.80 Microfilm or photographic copies — originals destroyed
• 452A.81 Agreement for refund of federal tax
• 452A.82 Aviation fuel tax fund
• 452A.84 Transfer to marine fuel tax fund
• 452A.85 Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen
• 452A.86 Method of determining gallonage
• 453A.1 Definitions
• 453A.2 Persons under legal age
• 453A.3 Penalty
• 453A.4 Seizure of false or altered driver’s license or nonoperator’s identification card
• 453A.5 Tobacco compliance employee training program
• 453A.6 Tax imposed
• 453A.7 Printing and custody of stamps
• 453A.8 Sale and exchange of stamps
• 453A.9 Change of design
• 453A.10 Affixing of stamps by distributors
• 453A.11 Cancellation of stamps
• 453A.12 Use of stamping machines
• 453A.13 Distributor’s, wholesaler’s, and retailer’s permits
• 453A.13A Inspections of violations of retailers —use or consumption of products on premises
• 453A.14 Bonds
• 453A.15 Records and reports of permit holders
• 453A.16 Manufacturer’s permit
• 453A.17 Distributing agent’s permit
• 453A.18 Forms for records and reports
• 453A.19 Examination of records and premises
• 453A.20 Subpoena for witnesses and papers
• 453A.21 Cigarettes retailer may not sell
• 453A.22 Revocation — suspension —civil penalty
• 453A.23 Retailer’s permit for railway car
• 453A.24 Carrier to permit access to records
• 453A.25 Administration
• 453A.26 Liens and actions
• 453A.27 Venue of actions to collect
• 453A.28 Assessment of tax by department —interest —penalty
• 453A.29 Notice and appeal
• 453A.30 Assessment of cost of audit
• 453A.31 Civil penalty for certain violations
• 453A.32 Seizure and forfeiture — procedure
• 453A.33 Seizure not to affect criminal prosecution
• 453A.34 Restrictions on injunction
• 453A.35 Proceeds paid to general fund —health care trust fund
• 453A.35A Health care trust fund — appropriation to Medicaid program
• 453A.36 Unlawful acts
• 453A.36A Self-service sales prohibited
• 453A.37 Violation as fraudulent practice
• 453A.38 Counterfeiting and previously used stamps
• 453A.39 Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration
• 453A.40 Inventory tax
• 453A.42 Definitions
• 453A.43 Tax on tobacco products
• 453A.44 Licenses — distributors, subjobbers
• 453A.45 Licensees, duties
• 453A.46 Distributors, monthly returns — interest, penalties
• 453A.47 Refunds, credits
• 453A.47A Retailers —permits —fees — penalties
• 453A.47B Requirements for mailing or shipping — alternative nicotine products or vapor products
• 453A.47C Sales and use tax on delivery sales — alternative nicotine products or vapor products
• 453A.48 Investigations and hearings, testimonial powers
• 453A.49 Enforcement
• 453A.50 Violations, penalties
• 453A.51 Assessment of cost of audit
• 453A.52 Vapor products directory — established — requirements
• 453A.52A Vapor products — requirements
• 453A.52B Penalties
• 453A.52C Compliance checks
• 453A.52D Agent for service of process
• 453A.52E Proceeds paid to health care trust fund
• 453A.52F Annual reports
• 453A.52G Adoption of rules
• 453A.56 Uniform application
• 453A.57 Submitting documents — alternative method