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59 chapters · 1,000 sections in this title.
Iowa Code § 453A.50 Violations, penalties.
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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 g…
Iowa Code § 453A.51 Assessment of cost of audit.
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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 permit …
Iowa Code § 453A.52 Vapor products directory — established — requirements.
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1. By August 1, annually, following the date the director first makes the vapor products directory available as specified in section 453A.52A , every vapor products manufacturer where vapor products are sold in the state, whether directly or through a distributor, wholesaler, ret…
Iowa Code § 453A.52A Vapor products — requirements.
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Beginning October 1, 2024, or on the date the director first makes the vapor products directory available for public inspection on the department’s internet site, whichever is later, all of the following shall apply to vapor products in this state: 1. A person shall not sell or o…