Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 82. CIGARETTE TAX |
Section 701.82.1. Permits required. |
Section 701.82.2. Partial year permits—payment—refund—exchange. |
Section 701.82.3. Bond requirements. |
Section 701.82.4. Cigarette tax—attachment—exemption—exclusivity of tax. |
Section 701.82.5. Cigarette tax stamps. |
Section 701.82.6. Banks authorized to sell stamps—requirements—restrictions. |
Section 701.82.7. Purchase of cigarette tax stamps—discount. |
Section 701.82.8. Affixing stamps. |
Section 701.82.9. Reports. |
Section 701.82.10. Manufacturer’s samples. |
Section 701.82.11. Refund of tax—unused and destroyed stamps. |