Iowa § 453A.47 Refunds, credits

Iowa Statutes

§ 453A.47 — Refunds, credits

Iowa § 453A.47

Title XFINANCIAL RESOURCES

Ch. 453ACIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS

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Bluebook

Iowa Code § 453A.47 (2026).

Text

Where tobacco products upon which the tax imposed by this subchapter has been reported
and paid are shipped or transported by the distributor to consumers to be consumed
without the state or to retailers or subjobbers without the state to be sold by those retailers
or subjobbers without the state or are returned to the manufacturer by the distributor or
destroyed by the distributor, refund of such tax or credit may be made to the distributor
in accordance with regulations prescribed by the director. Any overpayment of the tax
imposed under section 453A.43 may be made to the taxpayer in accordance with regulations
prescribed by the director. The director shall cause any such refund of tax to be paid out
of the general fund of the state, and so much of said fund as may be necessary is hereby

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Where tobacco products upon which the tax imposed by this subchapter has been reported
and paid are shipped or transported by the distributor to consumers to be consumed
without the state or to retailers or subjobbers without the state to be sold by those retailers
or subjobbers without the state or are returned to the manufacturer by the distributor or
destroyed by the distributor, refund of such tax or credit may be made to the distributor
in accordance with regulations prescribed by the director. Any overpayment of the tax
imposed under section 453A.43 may be made to the taxpayer in accordance with regulations
prescribed by the director. The director shall cause any such refund of tax to be paid out
of the general fund of the state, and so much of said fund as may be necessary is hereby
appropriated for that purpose.