Iowa Code r. 701-234.1 - National uniform tobacco settlement and definitions
(1)
Purpose. In 1998, the state of Iowa joined a multistate
agreement with cigarette manufacturers called the Master Settlement Agreement
(MSA). Subsequent to entering into that agreement, in 1999 the Iowa general
assembly enacted Iowa Code chapter 453C that requires the department to
promulgate regulations to ascertain the amount of excise tax paid on cigarettes
sold by nonparticipating tobacco product manufacturers in Iowa each
year.
(2)
Definitions. For the purposes of this chapter, the definitions
set forth in Iowa Code section
453C.1
apply.
Notes
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