Iowa Admin. Code r. 61-5.3 - Applicability

The attorney general may require quarterly payments from a nonparticipating manufacturer to which any of the following criteria apply:

(1) No previous escrow deposit. The nonparticipating manufacturer has not previously established and funded a qualified escrow fund in Iowa;

(2) No escrow deposit for more than one year. The nonparticipating manufacturer has not made any escrow deposits for more than one year;

(3) Untimely or incomplete deposits. The nonparticipating manufacturer has failed to make a timely and complete escrow deposit for any prior calendar year;

(4) Outstanding judgments. The nonparticipating manufacturer has failed to pay any judgment awarded to the state, including any civil penalty;

(5) Large sales volume. The nonparticipating manufacturer sells more than 1,630,000 sticks or 147,000 ounces of roll-your-own product during a quarter.

(6) Other reasonable cause. In addition to the criteria specified in subrules 5.3(1) to 5.3(5), the attorney general may require quarterly payments from a nonparticipating manufacturer if the attorney general has reasonable cause to believe that the nonparticipating manufacturer may not make its full required escrow deposit at the end of the sales year.

Notes

Iowa Admin. Code r. 61-5.3