Iowa Admin. Code r. 701-255.7 - [Rescinded effective 4/23/2025] Purchase of cigarette tax stamps-discount
Upon the purchase of cigarette tax stamps, the distributor or manufacturer shall be entitled to a discount of 2 percent from the face value of the stamps.
This rule is intended to implement Iowa Code section 453A.8.
Notes
ARC 6508C, IAB 9/7/22, effective 10/12/22
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
Upon the purchase of cigarette
This rule is intended to implement Iowa Code section 453A.8.
Notes
ARC 6508C, IAB 9/7/22, effective 10/12/22