Iowa § 453E.2 Administration — rules — intent

Iowa Statutes

§ 453E.2 — Administration — rules — intent

Iowa § 453E.2

Title XFINANCIAL RESOURCES

Ch. 453EREGULATION OF TOBACCO PRODUCTS — DEVICE RETAILERS AND DELIVERY SALES

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Bluebook

Iowa Code § 453E.2 (2026).

Text

1.The director shall administer this chapter. The director shall collect, supervise, and enforce the collection of all fees, taxes, and civil penalties imposed under this chapter.

2.The director may adopt rules pursuant to chapter 17A that are necessary to enforce this chapter.

3.The director may designate employees to administer and enforce the provisions of this chapter, including the collection of all taxes provided for in this chapter. In the enforcement, the director may request aid from the attorney general, the special agents of the state, any county attorney, or any peace officer. The director may appoint clerks and additional help as may be needed to administer this chapter.

4.This chapter or the holding of a device retailer permit or a device delivery sale permit under this c

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1. The director shall administer this chapter. The director shall collect, supervise, and
enforce the collection of all fees, taxes, and civil penalties imposed under this chapter.
2. The director may adopt rules pursuant to chapter 17A that are necessary to enforce this
chapter.
3. The director may designate employees to administer and enforce the provisions of this
chapter, including the collection of all taxes provided for in this chapter. In the enforcement,
the director may request aid from the attorney general, the special agents of the state, any
county attorney, or any peace officer. The director may appoint clerks and additional help as
may be needed to administer this chapter.
4. This chapter or the holding of a device retailer permit or a device delivery sale permit
under this chapter shall not be construed to provide for any of the following:
a. Immunity from prosecution or the limitation of the application of other state law and
regulations governing tobacco products, drug paraphernalia, or controlled substances.
b. Authorization for the possession, marketing, offering for sale, or selling of a device, the
possession, marketing, offering for sale, or selling of which is otherwise prohibited by state
or federal law.