Subchapter I - CIGARETTES AND ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS
- Section 453A.1 - Definitions
- Section 453A.2 - Persons under legal age
- Section 453A.3 - Penalty
- Section 453A.4 - Seizure of false or altered driver's license or nonoperator's identification card
- Section 453A.5 - Tobacco compliance employee training program
- Section 453A.6 - Tax imposed
- Section 453A.7 - Printing and custody of stamps
- Section 453A.8 - Sale and exchange of stamps
- Section 453A.9 - Change of design
- Section 453A.10 - Affixing of stamps by distributors
- Section 453A.11 - Cancellation of stamps
- Section 453A.12 - Use of stamping machines
- Section 453A.13 - Distributor's, wholesaler's, and retailer's permits
- Section 453A.13A - [Effective 7/1/2024] Inspections of violations of retailers - use or consumption of products on premises
- Section 453A.14 - Bonds
- Section 453A.15 - Records and reports of permit holders
- Section 453A.16 - Manufacturer's permit
- Section 453A.17 - Distributing agent's permit
- Section 453A.18 - Forms for records and reports
- Section 453A.19 - Examination of records and premises
- Section 453A.20 - Subpoena for witnesses and papers
- Section 453A.21 - Cigarettes retailer may not sell
- Section 453A.22 - Revocation - suspension - civil penalty
- Section 453A.23 - Retailer's permit for railway car
- Section 453A.24 - Carrier to permit access to records
- Section 453A.25 - Administration
- Section 453A.26 - Liens and actions
- Section 453A.27 - Venue of actions to collect
- Section 453A.28 - Assessment of tax by department - interest - penalty
- Section 453A.29 - Notice and appeal
- Section 453A.30 - Assessment of cost of audit
- Section 453A.31 - Civil penalty for certain violations
- Section 453A.32 - Seizure and forfeiture - procedure
- Section 453A.33 - Seizure not to affect criminal prosecution
- Section 453A.34 - Restrictions on injunction
- Section 453A.35 - Proceeds paid to general fund - health care trust fund
- Section 453A.35A - [Effective Until 7/1/2024] Health care trust fund
- Section 453A.35A - [Effective 7/1/2024] Health care trust fund - appropriation to Medicaid program
- Section 453A.36 - Unlawful acts
- Section 453A.36A - Self-service sales prohibited
- Section 453A.37 - Violation as fraudulent practice
- Section 453A.38 - Counterfeiting and previously used stamps
- Section 453A.39 - Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples - restrictions - administration
- Section 453A.40 - Inventory tax
- Section 453A.41 - Reserved