Iowa Admin. Code r. 701-255.7

Current through Regsiter Vol. 46, No. 26, June 12, 2024

Rule 701-255.7 - Purchase of cigarette tax stamps-discount

Upon the purchase of cigarette tax stamps, the distributor or manufacturer shall be entitled to a discount of 2 percent from the face value of the stamps.

This rule is intended to implement Iowa Code section 453A.8.

Iowa Admin. Code r. 701-255.7

Renumbered from 701-82.7 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022