Iowa Code agency 701, tit. III, ch. 255 - [Rescinded]
- Rule 701-255.1 - [Rescinded]
- Rule 701-255.2 - [Rescinded]
- Rule 701-255.3 - [Rescinded]
- Rule 701-255.4 - [Rescinded]
- Rule 701-255.5 - [Rescinded]
- Rule 701-255.6 - [Rescinded]
- Rule 701-255.7 - [Rescinded]
- Rule 701-255.8 - [Rescinded]
- Rule 701-255.9 - [Rescinded]
- Rule 701-255.10 - [Rescinded]
- Rule 701-255.11 - [Rescinded]
- Rule 701-255.12 - [Rescinded]
Notes
[Prior to 12/17/86, Revenue Department[730]]
[Prior to 9/7/22, see Revenue Department[701] Ch 82]
Chapter rescission date pursuant to Iowa Code section 17A.7: 1/1/28
[Filed 3/14/80, Notice 2/6/80-published 4/2/80, effective 5/7/80]
[Filed 12/5/80, Notice 10/29/80-published 12/24/80, effective 1/28/81]
[Filed without Notice 6/5/81-published 6/24/81, effective 7/29/81]
[Filed 12/18/81, Notice 9/16/81-published 1/6/82, effective 2/10/82]
[Filed emergency 2/2/82-published 3/3/82, effective 2/10/82]
[Filed 10/22/82, Notice 9/15/82-published 11/10/82, effective 12/15/82]
[Filed 9/9/83, Notice 8/3/83-published 9/28/83, effective 11/2/83]
[Filed 6/28/85, Notice 5/8/85-published 7/17/85, effective 8/21/85]
[Filed 6/28/85, Notice 5/22/85-published 7/17/85, effective 8/21/85]
[Filed 8/23/85, Notice 7/17/85-published 9/11/85, effective 10/16/85]
[Filed emergency 11/14/86-published 12/17/86, effective 11/14/86]
[Filed 5/26/88, Notice 4/20/88-published 6/15/88, effective 7/20/88]
[Filed 9/29/89, Notice 8/23/89-published 10/18/89, effective 11/22/89]
[Filed 3/1/91, Notice 1/23/91-published 3/20/91, effective 4/24/91]
[Filed 1/3/92, Notice 11/27/91-published 1/22/92, effective 2/26/92]
[Filed 9/23/94, Notice 8/17/94-published 10/12/94, effective 11/16/94]
[Filed 9/20/96, Notice 8/14/96-published 10/9/96, effective 11/13/96]
[Filed 12/10/99, Notice 11/3/99-published 12/29/99, effective 2/2/00]
[Filed 9/15/00, Notice 8/9/00-published 10/4/00, effective 11/8/00]
[Filed 5/11/01, Notice 2/21/01-published 5/30/01, effective 7/4/01]
[Filed 12/19/01, Notice 11/14/01-published 1/9/02, effective 2/13/02]
[Filed 10/22/04, Notice 9/15/04-published 11/10/04, effective 12/15/04]
[Filed 12/13/06, Notice 11/8/06-published 1/3/07, effective 2/7/07]
[Filed ARC 4322C (Notice ARC 4201C, IAB 1/2/19), IAB 2/27/19, effective 4/3/19]
[Filed ARC 5712C (Notice ARC 5579C, IAB 4/21/21), IAB 6/16/21, effective 7/21/21]
[Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22]
[Editorial change: IAC Supplement 10/18/23]
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.
- Rule 701-255.1 - [Rescinded effective 4/23/2025] Permits required
- Rule 701-255.2 - [Rescinded effective 4/23/2025] Partial year permits-payment-refund-exchange
- Rule 701-255.3 - [Rescinded effective 4/23/2025] Bond requirements
- Rule 701-255.4 - [Rescinded effective 4/23/2025] Cigarette tax-attachment-exemption-exclusivity of tax
- Rule 701-255.5 - [Rescinded effective 4/23/2025] Cigarette tax stamps
- Rule 701-255.6 - [Rescinded effective 4/23/2025] Banks authorized to sell stamps-requirements-restrictions
- Rule 701-255.7 - [Rescinded effective 4/23/2025] Purchase of cigarette tax stamps-discount
- Rule 701-255.8 - [Rescinded effective 4/23/2025] Affixing stamps
- Rule 701-255.9 - [Rescinded effective 4/23/2025] Reports
- Rule 701-255.10 - [Rescinded effective 4/23/2025] Manufacturer's samples
- Rule 701-255.11 - [Rescinded effective 4/23/2025] Refund of tax-unused and destroyed stamps
- Rule 701-255.12 - [Rescinded effective 4/23/2025] Delivery sales of alternative nicotine products or vapor products
Notes
Prior to 12/17/86, Revenue Department[730]
Prior to 9/7/22, see Revenue Department[701] Ch 82
Filed 3/14/80, Notice 2/6/80-published 4/2/80, effective 5/7/80
Filed 12/5/80, Notice 10/29/80-published 12/24/80, effective 1/28/81
Filed without Notice 6/5/81-published 6/24/81, effective 7/29/81
Filed 12/18/81, Notice 9/16/81-published 1/6/82, effective 2/10/82
Filed emergency 2/2/82-published 3/3/82, effective 2/10/82
Filed 10/22/82, Notice 9/15/82-published 11/10/82, effective 12/15/82
Filed 9/9/83, Notice 8/3/83-published 9/28/83, effective 11/2/83
Filed 6/28/85, Notice 5/8/85-published 7/17/85, effective 8/21/85
Filed 6/28/85, Notice 5/22/85-published 7/17/85, effective 8/21/85
Filed 8/23/85, Notice 7/17/85-published 9/11/85, effective 10/16/85
Filed emergency 11/14/86-published 12/17/86, effective 11/14/86
Filed 5/26/88, Notice 4/20/88-published 6/15/88, effective 7/20/88
Filed 9/29/89, Notice 8/23/89-published 10/18/89, effective 11/22/89
Filed 3/1/91, Notice 1/23/91-published 3/20/91, effective 4/24/91
Filed 1/3/92, Notice 11/27/91-published 1/22/92, effective 2/26/92
Filed 9/23/94, Notice 8/17/94-published 10/12/94, effective 11/16/94
Filed 9/20/96, Notice 8/14/96-published 10/9/96, effective 11/13/96
Filed 12/10/99, Notice 11/3/99-published 12/29/99, effective 2/2/00
Filed 9/15/00, Notice 8/9/00-published 10/4/00, effective 11/8/00
Filed 5/11/01, Notice 2/21/01-published 5/30/01, effective 7/4/01
Filed 12/19/01, Notice 11/14/01-published 1/9/02, effective 2/13/02
Filed 10/22/04, Notice 9/15/04-published 11/10/04, effective 12/15/04
Filed 12/13/06, Notice 11/8/06-published 1/3/07, effective 2/7/07
Filed ARC 4322C (Notice ARC 4201C, IAB 1/2/19), IAB 2/27/19, effective 4/3/19
Filed ARC 5712C (Notice ARC 5579C, IAB 4/21/21), IAB 6/16/21, effective 7/21/21
Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22
Editorial change: IAC Supplement 10/18/23