Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENT
Title III - SALES, USE, AND EXCISE TAX
Chapter 255 - CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS
- Rule 701-255.1 - Permits required
- Rule 701-255.2 - Partial year permits-payment-refund-exchange
- Rule 701-255.3 - Bond requirements
- Rule 701-255.4 - Cigarette tax-attachment-exemption-exclusivity of tax
- Rule 701-255.5 - Cigarette tax stamps
- Rule 701-255.6 - Banks authorized to sell stamps-requirements-restrictions
- Rule 701-255.7 - Purchase of cigarette tax stamps-discount
- Rule 701-255.8 - Affixing stamps
- Rule 701-255.9 - Reports
- Rule 701-255.10 - Manufacturer's samples
- Rule 701-255.11 - Refund of tax-unused and destroyed stamps
- Rule 701-255.12 - Delivery sales of alternative nicotine products or vapor products
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