Title X, FINANCIAL RESOURCES (Ch. 421 - 454)

1. Each distributor or retailer that distributes or sells vapor products in this state shall be subject to unannounced compliance checks conducted by the department or peace officers as defined in section 801.4 for purposes of enforcing this subchapter . Peace officers who conduc…

1. A nonresident vapor products manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to being included or retained in the vapor products directory, appoint and continually engage without inter…

The revenues generated from the payment of fees and penalties provided for under this subchapter shall be credited to the health care trust fund created in section 453A.35A and used for the administration and enforcement of this subchapter . 2024 Acts, ch 1180, §9

By January 15, annually, following the date the director first makes the vapor products directory available as specified in section 453A.52A , the director shall submit a report to the general assembly regarding the status of the vapor products directory, vapor products manufactu…

The director shall adopt rules pursuant to chapter 17A to administer this subchapter . 2024 Acts, ch 1180, §11

Enforcement of this chapter shall be implemented in an equitable manner throughout the state. For the purpose of equitable and uniform implementation, application, and enforcement of state and local laws and regulations, the provisions of this chapter shall supersede any local la…

A person subject to this chapter who is required to submit an application, bond, fee, report, return, remittance, or other documentation electronically and who is unable to do so, may request permission from the director to make a submission using an alternative method. 2025 Acts…

1. There is imposed, and shall be collected and paid to the department, a tax on all cigarettes used or otherwise disposed of in this state for any purpose equal to six and eight-tenths cents on each cigarette. 2. The said tax shall be paid only once by the person making the “fir…

1. The director of the department of administrative services shall have printed or manufactured, cigarette and little cigar tax stamps of such design, size, denomination, and type and in such quantities as may be determined by the director of revenue. The stamps shall be so manuf…

1. Stamps shall be sold by and purchased from the department. The department shall sell stamps to the holder of a state distributor’s or manufacturer’s permit which has not been revoked and to no other person. Stamps shall be sold to the permit holders at a discount of two percen…

The design of the stamps used may be changed as often as the director deems necessary for the best enforcement of the provisions of this subchapter . [C39, § 1556.04; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.9 ] C93, §453A.9 2018 Acts, ch 1041, §127

As used in this chapter , unless the context otherwise requires: 1. “Controlled substance” means controlled substance as defined in section 124.101 . 2. “Counterfeit substance” means a counterfeit substance as defined in section 124.101 . 3. a. “Dealer” means any person who ships…

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 indepen…

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 t…

1. A dealer who violates this chapter is subject to a penalty equal to the amount of the tax imposed by section 453B.7 , in addition to the tax imposed by that section. The dealer shall pay interest on the tax and penalty at the rate in effect under section 421.7 , counting each …

If another state or local unit of government has previously assessed an excise tax on a taxable substance, the taxpayer shall pay the difference between the tax imposed under this chapter and the tax previously paid. If the tax previously paid to the other state or local unit of …

Sections 421.5 , 422.26 , 422.28 , 422.29 , 422.73 , and 422.74 shall apply to this chapter , except that a refund claim filed later than thirty days from the expiration date of the stamps for which the refund is requested shall not be allowed by the director. 90 Acts, ch 1251, §…

The director may request from state, county, and local agencies, information and assistance deemed necessary to administer this chapter . State, county, and local agencies, officers, and employees shall cooperate with the director in identifying dealers and shall, on request, sup…

This chapter does not apply to any of the following: 1. Hemp as defined in section 204A.2 , including hemp seed delivered for planting at a lot by a USDA licensee or hemp that is or was produced at a lot by a USDA licensee, in accordance with the provisions of the federal hemp la…

Notwithstanding any provision of this chapter to the contrary, a person shall not be guilty of an offense under this chapter for producing or possessing the plant cannabis, to the extent that the person is a USDA licensee acting in accordance with the federal hemp law, as those t…

1. The director shall administer this chapter . The director shall collect all taxes, interest, and civil penalties imposed under this chapter and deposit them in the general fund of the state. 2. The director may adopt rules under chapter 17A that are necessary to enforce this c…

1. A dealer shall not possess, distribute, or offer to sell a taxable substance unless the tax imposed under this chapter has been paid as evidenced by a stamp, label, or other official indicia permanently affixed to the taxable substance. 2. Taxes imposed on taxable substances b…

For purposes of measurements under this chapter , the weight of a taxable substance shall be measured by its weight in metric grams in the dealer’s possession. If a taxable substance consists of a mixture containing both marijuana and another substance or combination of substance…

This chapter does not provide in any manner a defense or affirmative defense to or immunity for a dealer from criminal prosecution pursuant to Iowa law. 90 Acts, ch 1251, §41 C91, §421A.5 C93, §453B.5

This chapter does not require persons lawfully in possession of a taxable substance to pay the tax required under this chapter or to purchase, acquire, or affix the stamps, labels, or other official indicia otherwise required by this chapter . 90 Acts, ch 1251, §42 C91, §421A.6 C…

An excise tax is imposed on dealers at the following rates: 1. On each gram of processed marijuana, or each portion of a gram, five dollars. 2. On each gram or portion of a gram of any taxable substance, other than marijuana, sold by weight, two hundred fifty dollars. 3. On each …

Stamps, labels, or other official indicia to be affixed to a taxable substance indicating the payment of the excise tax shall be obtained and purchased from the department. The dealer shall pay the entire excise tax listed in section 453B.7 at the time of purchase, except as prov…

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…

1. “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in exhibit “C” to the master settlement agreement. 2. “Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under commo…

Any tobacco product manufacturer selling cigarettes to consumers within the state, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, on or after May 20, 1999, shall do one of the following: 1. Become a participating manufacturer as th…

The general assembly finds that violations of chapter 453C threaten the integrity of the tobacco master settlement agreement, the fiscal soundness of the state, and the public health and that establishing procedural enforcement enhancements will aid in the enforcement of chapter …

As used in this chapter , unless the context otherwise requires: 1. “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including but not limited to “menthol”, “lights”, “…

1. Certification. A tobacco product manufacturer whose cigarettes are sold in this state, whether directly or through a stamping agent, distributor, retailer, or similar intermediary or intermediaries, shall execute and deliver on a form and in the manner prescribed by the attorn…

1. A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having the nonparticipating manufacturer’s brand family included or retained in the directo…

1. No later than twenty calendar days after the end of each calendar quarter, and more frequently if so directed by the director, each stamping agent and distributor shall submit information as the director requires to facilitate compliance with this chapter , including but not l…

1. In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that any person has violated section 453D.3, subsection 3 , or any rule adopted pursuant to that subsection, the director may revoke or suspend the permit or license of any st…

1. A determination of the attorney general not to include or to remove from the directory a brand family or tobacco product manufacturer shall be subject to review in a manner prescribed in rules adopted by the director. 2. A person shall not be issued a permit or license or be g…

There is appropriated from the general fund of the state to the department of revenue each fiscal year beginning July 1, 2004, and thereafter, the sum of twenty-five thousand dollars for enforcement of this chapter . 2003 Acts, ch 97, §8, 13 ; 2003 Acts, ch 145, §286 See Iowa Act…

1. If a court of competent jurisdiction finds that the provisions of this chapter and of chapter 453C conflict and cannot be harmonized, the provisions of chapter 453C shall prevail. 2. If any portion of this chapter causes chapter 453C to no longer constitute a qualifying or mod…

As used in this chapter , unless the context otherwise requires: 1. “Business” means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products and devices in this state. 2. “Consumer” means any person who has title to or…

1. The director shall administer this chapter . The director shall collect, supervise, and enforce the collection of all fees, taxes, and civil penalties imposed under this chapter . 2. The director may adopt rules pursuant to chapter 17A that are necessary to enforce this chapte…

1. Permits required. A person shall not engage in the business of a device retailer at any place of business or through delivery sales, unless the person complies with all of the following: a. The person has received and holds a permit as a tobacco retailer pursuant to section 45…

1. A person shall not mail, ship, or otherwise cause to be delivered any device in connection with a delivery sale to any other person within this state unless the person has applied for and holds a device delivery sale permit as provided in this section . 2. All device delivery …

1. A sale or delivery sale of a device within this state shall be subject to the sales tax provided in chapter 423, subchapter II . All the provisions for the lien of the tax, its collection, and all actions as provided in the uniform sales and use tax administration Act, chapter…

1. A specialty courts and diversion programs fund is created in the state treasury under the control of the office of drug control policy. Moneys from permit fees, with the exception of permit fees collected by the department on behalf of cities or counties in the issuance of per…

1. The provisions of chapter 453A , including the permit suspension and revocation provisions and the civil penalties established in section 453A.22 , shall apply to tobacco retailers who are also device retailer permit holders or device delivery sale permit holders under this ch…