Iowa Admin. Code r. 701-257.1
Current through Regsiter Vol. 46, No. 26, June 12, 2024
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.
Iowa Admin. Code r. 701-257.1