§ 453A.7 — Printing and custody of stamps

Iowa § 453A.7

• 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 of the department of administrative services shall have printed or
manufactured, cigarette and little cigar tax stamps of such design, size, denomination, and
type and in such quantities as may be determined by the director of revenue. The stamps
shall be so manufactured as to render them easy to be securely attached to each individual
package of cigarettes and little cigars or cigarette papers. The cigarette and little cigar tax
stamps shall be in the possession of and under the control of the director of revenue and the
director shall keep accurate records of all cigarette and little cigar tax stamps.
§453A.7, CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS 8
2. There is appropriated annually from the state treasury from funds not otherwise
appropriated an amount sufficient to carry out the provisions of this section.

Legislative History

[C24, 27, 31, 35, §1574; C39, §1556.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.7]