453A.23 - RETAILER'S PERMIT FOR RAILWAY CAR.

        453A.23  RETAILER'S PERMIT FOR RAILWAY CAR.         1.  Subject to this division, a retailer's permit may be issued by      the department to any dining car company, sleeping car company,      railroad or railway company.  The permit shall authorize the holder      to keep for sale, and sell, cigarettes at retail on any dining car,      sleeping car, or passenger car operated by the applicant in, through,      or across the state of Iowa, subject to all of the restrictions      imposed upon retailers under this division.  The application for the      permit shall be in the form and contain the information required by      the director.  Each permit is good throughout the state.  Only one      permit is required for all cars operated in this state by the      applicant, but a duplicate of the permit shall be posted in each car      in which cigarettes are sold and no further permit shall be required      or tax levied for the privilege of selling cigarettes in the cars.      No cigarettes shall be sold in the cars without having affixed      thereto stamps evidencing the payment of the tax as provided in this      division.         2.  As a condition precedent to the issuing of a retailer's permit      for railway car, the applicant shall file with the department a bond      in favor of the state for the benefit of all parties interested in      the amount of five hundred dollars conditioned upon the payment of      all taxes, fines and penalties and costs in this division.         3.  The annual fee for a retailer's permit for railway cars shall      be twenty-five dollars and two dollars for each duplicate thereof,      which fee shall be paid to the department.  The department shall      issue duplicates of such permits from time to time as applied for by      such companies.         4.  The provisions of subsections 1 and 5 of section 453A.22 shall      apply to the revocation of such permit and the issuance of a new one.      
         Section History: Early Form
         [C39, § 1556.18; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79,      81, § 98.23] 
         Section History: Recent Form
         C93, § 453A.23