§ 453A.48 — Investigations and hearings, testimonial powers

Iowa § 453A.48

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 453A: CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS

Text

1. The director, or the director’s duly authorized agents, may conduct investigations,
inquiries, and hearings for the purpose of enforcing the provisions of this subchapter,
and, in connection with such investigations, inquiries, and hearings, the director and the
director’s duly authorized agents shall have all the powers conferred upon the director and
the director’s examiners by Iowa statutes, and the provisions of such shall apply to all such
investigations, inquiries and hearings.
2. A hearing conducted under this subchapter shall be preceded by ten days’ notice in
writing of the subject of the hearing, including, in the case of suspension or revocation of a
license, a statement of the nature of the charges against the licensee. The notice shall be sent
by mail to the last known address of the licensee or other person involved in the hearing, and
the service shall be complete upon mailing. After every hearing the director shall make the
director’s findings and order in writing. The findings and order shall be filed in the office
of the director, and a copy sent by mail or otherwise to the person to whom the notice was
directed.
3. The director may exchange information with the officers and agencies of other states
administering laws relating to the taxation of tobacco products.
4. No person shall be excused from testifying or from producing, pursuant to a subpoena,
any books, papers, records or memoranda in any investigation or upon any hearing, upon the
ground that the testimony or evidence, documentary or otherwise, may tend to incriminate
the person or subject the person to a criminal penalty, but no person shall be prosecuted
or subjected to any criminal penalty for or on account of any transaction made or thing
concerning which the person may testify or produce evidence, documentary or otherwise,
§453A.48, CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS 36
before the director or an employee or agent thereof; provided that such immunity shall
extend only to a natural person who, in obedience to a subpoena, gives testimony under
oath or produces evidence, documentary or otherwise, pursuant to a subpoena. No person
so testifying shall be exempt from prosecution and punishment for perjury committed in so
testifying.
5. Any person aggrieved by an order of the director fixing a tax, penalty, or interest under
section453A.43may,withinsixtydaysfromthedateofnoticeoftheorder,appealtotheboard
of review in the manner provided by law or unless the taxpayer contests the determination
by paying the tax, interest, and penalty and timely filing a claim for refund. Judicial review
of any other action of the director may be sought in accordance with the terms of the Iowa
administrative procedure Act, chapter 17A.

Legislative History

[C71, 73, 75, 77, 79, 81, §98.48]