1.No later than twenty calendar days after the end of each calendar quarter, and more
frequently if so directed by the director, each stamping agent and distributor shall submit
information as the director requires to facilitate compliance with this chapter, including
but not limited to a list by brand family of the total number of cigarettes, or, in the case
of roll-your-own tobacco, the equivalent stick count, for which the stamping agent or
distributor affixed stamps during the previous calendar quarter or otherwise paid the tax due
for the cigarettes. The stamping agent and distributor shall maintain, and make available to
the director, all invoices and documentation of sales of all nonparticipating manufacturer
cigarettes and any other information relied upon in reporting to the dire
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1. No later than twenty calendar days after the end of each calendar quarter, and more
frequently if so directed by the director, each stamping agent and distributor shall submit
information as the director requires to facilitate compliance with this chapter, including
but not limited to a list by brand family of the total number of cigarettes, or, in the case
of roll-your-own tobacco, the equivalent stick count, for which the stamping agent or
distributor affixed stamps during the previous calendar quarter or otherwise paid the tax due
for the cigarettes. The stamping agent and distributor shall maintain, and make available to
the director, all invoices and documentation of sales of all nonparticipating manufacturer
cigarettes and any other information relied upon in reporting to the director for a period
of five years. Any information submitted pursuant to this subsection shall be submitted to
the director electronically, unless the director has permitted submission of such information
through an alternative method pursuant to section 453A.57. Any information submitted
pursuant to this subsection that is submitted in a manner other than in a format specified by
the department shall not be considered a valid submission. Violations of this subsection are
subject to civil penalties as established in section 453A.31, subsection 1, paragraph “b”.
2. The director may disclose to the attorney general any information received under this
chapter and requested by the attorney general for purposes of determining compliance with
and enforcing this chapter. The director and attorney general shall share with each other the
information received under this chapter, and may share the information with other federal,
state, or local agencies only for purposes of enforcement of this chapter, chapter 453C, or
corresponding laws of other states.
3. The attorney general may require at any time from a nonparticipating manufacturer
proof from the financial institution in which the nonparticipating manufacturer has
established a qualified escrow fund for the purpose of compliance with chapter 453C, of the
amount of money in the qualified escrow fund, exclusive of interest, the amount and date of
each deposit into the qualified escrow fund, and the amount and date of each withdrawal
from the qualified escrow fund.
4. In addition to the information required to be submitted pursuant to chapter 453C or
this chapter, the director or the attorney general may require a stamping agent, distributor,
or tobacco product manufacturer to submit any additional information, including but not
limited to samples of the packaging or labeling of each brand family, as necessary to enable
the attorney general to determine compliance by the tobacco product manufacturer with this
chapter.
5. To promote compliance with this chapter, the attorney general may adopt rules
requiring a tobacco product manufacturer subject to the requirements of section 453D.3,
subsection 1, paragraph “b”, to make the escrow deposits required in quarterly installments
during the year in which the sales covered by the deposits are made. The director or the
attorney general may require production of information sufficient to enable the attorney
general to determine the adequacy of the amount of the installment deposit.