§ 421B.11 — Director of revenue — powers and duties

Iowa § 421B.11

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 421B: CIGARETTE SALES

Text

1. The director of revenue may adopt rules for the enforcement of this chapter and the
director is empowered to and may from time to time undertake and make or cause to be
made such cost surveys for the state or such trading area or areas as the director shall deem
necessary and it shall be permissible to use such cost survey as provided in section 421B.7,
subsection 2, and section 421B.8, subsection 2.
2. The director of revenue may, upon notice and after hearing, suspend or revoke any
permit issued under the provisions of the cigarette tax chapter and the rules of the director
promulgated thereunder, for failure of the permit holder to comply with any provision of this
unfair cigarette sales chapter or any rule adopted thereunder. The suspension or revocation
of a permit shall be for a period of not less than six months from the date of suspension or
revocation, and no permit shall be issued for the location designated in the suspended or
revoked permit, during the period of suspension or revocation.
3. Judicial review of the actions of the director may be sought in accordance with section
422.29 and chapter 17A.

Legislative History

[C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.11]