Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 4 - Exercise Taxes > CHAPTER 453A - CIGARETTE AND TOBACCO TAXES > 453A.21 - CIGARETTES RETAILER MAY NOT SELL.

453A.21 - CIGARETTES RETAILER MAY NOT SELL.

        453A.21  CIGARETTES RETAILER MAY NOT SELL.         Unless a retail permit holder shall also hold a state permit, it      shall be unlawful for a retailer to sell or have in the retailer's      possession cigarettes upon which the stamp tax has not been affixed.
         Section History: Early Form
         [C39, § 1556.16; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79,      81, § 98.21]
         Section History: Recent Form
         C93, § 453A.21