Iowa Administrative Rules (Last Updated: December 07, 2016)

Section 701.84.1. Definitions.

Latest version.

For purposes of this chapter “wholesaler” and “retailer” mean a cigarette wholesaler and cigarette retailer as defined in Iowa Code section 421B.2. See opinion of the Attorney General, Griger to Bair, Director, Iowa Department of Revenue, 80-1-15. “Sale” or “sales” shall include an offer for sale.
This rule is intended to implement Iowa Code section 421B.2.

                    
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