Iowa § 453A.51 Assessment of cost of audit

Iowa Statutes

§ 453A.51 — Assessment of cost of audit

Iowa § 453A.51

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.51 (2026).

Text

The department may employ auditors or other persons to audit and examine the books and
records of a permit holder or other person dealing in tobacco products to ascertain whether
the permit holder or other person has paid the amount of the taxes required to be paid by the
permit holder or other person under the provisions of this chapter. If the taxes have not been
37 CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.52
paid, as required, the department shall assess against the permit holder or other person, as
additional penalty, the reasonable expenses and costs of the investigation and audit.

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The department may employ auditors or other persons to audit and examine the books and
records of a permit holder or other person dealing in tobacco products to ascertain whether
the permit holder or other person has paid the amount of the taxes required to be paid by the
permit holder or other person under the provisions of this chapter. If the taxes have not been
37 CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.52
paid, as required, the department shall assess against the permit holder or other person, as
additional penalty, the reasonable expenses and costs of the investigation and audit.