General Provisions
45 Iac 8.1-1-1 - Covered Transactions; Intent of Act45 Iac 8.1-1-2 - Distribution of Sample Packages; Collection of Tax by Manufacturer45 Iac 8.1-1-3 - Exemption; Sales to United States Government45 Iac 8.1-1-4 - "cigarette" Defined (repealed)45 Iac 8.1-1-5 - "individual Package" Defined (repealed)45 Iac 8.1-1-6 - "person" or "company" Defined (repealed)45 Iac 8.1-1-7 - "department" Defined (repealed)45 Iac 8.1-1-8 - "distributor" Defined (repealed)45 Iac 8.1-1-9 - "retailer" Defined (repealed)45 Iac 8.1-1-10 - "consumption", "consumer", "consume" Defined (repealed)45 Iac 8.1-1-11 - "stamps" Defined (repealed)45 Iac 8.1-1-12 - "counterfeit Stamps" Defined (repealed)45 Iac 8.1-1-13 - "drop Shipment" Defined (repealed)45 Iac 8.1-1-14 - Covered Transactions; Date of Sale or Use (repealed)45 Iac 8.1-1-15 - Common Carriers; Duty to File on Prescribed Forms (repealed)45 Iac 8.1-1-16 - Stamp; Evidence of Tax Payment45 Iac 8.1-1-17 - Registration Requirements (repealed)45 Iac 8.1-1-18 - Distributor's Registration Certificate; Revocation or Suspension45 Iac 8.1-1-19 - Conduct of Hearings; Investigations45 Iac 8.1-1-20 - Display of Tax Stamps on Individual Packages of Cigarettes45 Iac 8.1-1-21 - Meter as Alternate to Stamps (repealed)45 Iac 8.1-1-22 - Tampering With Meter (repealed)45 Iac 8.1-1-23 - Requirement to Display Stamps in Vending Machines45 Iac 8.1-1-24 - Authorization of Financial Institutions to Recharge Meters (repealed)45 Iac 8.1-1-25 - Bonding of Registrant45 Iac 8.1-1-26 - Purchase of Tax Stamps45 Iac 8.1-1-27 - Responsibilities of Distributor and Retailer to Affix Stamps45 Iac 8.1-1-28 - Exception to Stamping Requirements for Items in Interstate Commerce45 Iac 8.1-1-29 - Distributor's Records45 Iac 8.1-1-30 - Distributor's Reports45 Iac 8.1-1-31 - Additional Reports for Transactions Made Out of State45 Iac 8.1-1-32 - Counterfeit Stamps; Penalty (repealed)45 Iac 8.1-1-33 - Affixing Counterfeit or Previously Used Stamps; Penalty (repealed)45 Iac 8.1-1-34 - Record Keeping Violations; Penalty (repealed)45 Iac 8.1-1-35 - Other Violations; Penalty (repealed)45 Iac 8.1-1-36 - Seizure of Property; Resale by Department; Redemption (repealed)45 Iac 8.1-1-37 - Selling Unstamped Cigarettes; Penalty (repealed)45 Iac 8.1-1-38 - Search Warrants for Untaxed Cigarettes (repealed)45 Iac 8.1-1-39 - Mutilated Stamps; Replacement (repealed)45 Iac 8.1-1-40 - Unused Stamps; Refund45 Iac 8.1-1-41 - Procuring or Inducing Tax Evasion; Unlawful Advertising (repealed)45 Iac 8.1-1-42 - Falsified Reports; Penalty (repealed)