Iowa Code — Title X (Revenue)
Chapter 421 — Department of Revenue
- 421.1 State board of tax review Repealed
- 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- 421.70 Electronic commerce data collection Repealed
- 421.71 Class actions —implied right of action —private cause of action immunity
Chapter 422 — Individual Income, Corporate, and Franchise Taxes
- 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- 422.5A Tax rates Repealed
- 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- 422.10A Geothermal tax credit Repealed
- 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 Repealed
- 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 Repealed
- 422.11H Endow Iowa tax credit
- 422.11I Geothermal heat pump tax credit Repealed
- 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 Repealed
- 422.11N Ethanol promotion tax credit Repealed
- 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 Repealed
- 422.11V Redevelopment tax credit
- 422.11W Charitable conservation contribution tax credit
- 422.11X Disaster recovery housing project tax credit Repealed
- 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 Repealed
- 422.12E Income tax return checkoffs limited — notification of repeal
- 422.12F Income tax checkoff for child abuse prevention program fund Repealed
- 422.12G Joint income tax checkoff for veterans trust fund and volunteer fire fighter preparedness fund Repealed
- 422.12H Income tax checkoff for fish and game protection fund
- 422.12I Income tax checkoff for the Iowa state fair foundation fund Repealed
- 422.12J Income tax checkoff for Iowa election campaign fund Repealed
- 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 Repealed
- 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 Repealed
- 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 Repealed
- 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 Repealed
- 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 Repealed
- 422.110 Income tax credit in lieu of refund
- 422.111 Fuel tax credit as income tax credit
- 422.112 Aircraft fuel tax transfer
Chapter 422D — Local Option Taxes
Chapter 423 — Streamlined Sales and Use Tax
- 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 Repealed
- 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 Repealed
- 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 Repealed
- 423.28 Sales tax report — deduction Repealed
- 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 Repealed
- 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 Repealed
- 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
Chapter 423A — Hotel and Motel Tax
Chapter 423B — Local Option Sales and Services Tax
- 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
Chapter 423C — Automobile Rental Excise Tax
Chapter 423D — Equipment Tax
Chapter 423F — Secure an Advanced Vision for Education
Chapter 423G — Water Service Excise Tax
Chapter 425 — Homestead Credit and Reimbursement
- 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 Repealed
- 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
Chapter 426 — Tax Credit and Reimbursement
Chapter 427 — Property Exempt and Taxable
- 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
Chapter 428A — Real Estate Transfer Tax
- 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
Chapter 432 — Insurance Companies Tax
- 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 Repealed
- 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 Repealed
- 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 Repealed
- 432.12K Film investment tax credit Repealed
- 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
Chapter 437A — Replacement Generation Tax
- 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 Repealed
- 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
Chapter 450 — Inheritance Tax
- 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 Repealed
- 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 Repealed
- 450.92 Compromise settlement Repealed
- 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 Repealed
Chapter 452A — Motor Fuel and Special Fuel Taxes
- 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
Chapter 453A — Cigarette and Tobacco Taxes
- 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