1962 Iowa Code Index.pdf - Iowa Legislature - State of Iowa

CHURr-CITI 96
CHURCHES—Continued
Trusts for endowment funds, 504.21-504.25
Wills, limitation on devise or bequest, 633.3
CIGARETTES AND CIGARETTE PAPERS
Actions for collection of tax apply, 98.26
Administration of law by tax commission, 98.25
Advertisement near school prohibited, 98.40, 98.41
Assessment of unpaid tax and penalty, 98.28
Assistant, duty to enforce law, 98.25
Attorney general and county attorney to aid enforcement,
98.25
Audit, assessment of cost, 98.30
Carrier's records, access to, 98.24
Cigarette defined, 98.1(1)
Cigars not included, 98.1(1)
Civil penalty for law violation, 98.31
Commission, tax, to administer the law, 98.25
Criminal proceedings, forfeiture no defense, 98.33
Definition of words and terms, 98.1
Distributing agent cannot retail, 98.17(4)
Distributing agent defined, 98.1(15)
Distribution or delivery without stamps, 98.10
Distributor defined, 98.1(12)
Drop-shipment defined, 98.1(9)
Entry on premises authorized, 98.19
Examination of records authorized, 98.19
Failure to produce records, unlawful, 98.19
Forms furnished, 98.13, 98.15, 98.18
Handling illegally, forfeiture provisions, 98.32
Individual package defined, 98.1(2)
Injunction suit by taxpayer, venue, 98.34
Inspection of premises authorized, 98.19
Interstate business regulated, 98.14, 98.15, 98.17
Inventory and appraisement of seized goods, 98.32
Lien of tax imposed, 98.26
Manufacturer defined, 98.1(16)
Manufacturers' samples, provisions, 98.39
Minors, sale or gift to, 98.2, 98.3, 98.9
Minors to inform as to source, 98.4, 98.5
Nonpayment, penalty, audit cost, 98.30
Notice and appeal from assessment of tax, 98.29
Papers and tubes included in definition, 98.1(1)
Peace officers to help enforce law, 98.25
Permit to sell outside the state, 98.14, 98.17
Permits to sell
General provisions, permits and permit holders,
98.13-98.17
Definitions of various kinds, 98.1(17-20)
Railway car permits, bonds, fee, 98.22, 98.23
Retail holder must have state permit, 98.21
Revocation, 98.22
Permit to manufacture, 98.14, 98.16
Person, inclusive meanings, 98.1(3)
Place of business defined, 98.1(4)
Possession of unstamped cigarettes limited, 98.36
Powers of commission to enforce law, 98.25
Premises examined, right of entry, 98.19
Previously used stamp defined, 98.1(7)
Procedure in rem for violations, 98.32
Proceeds of tax and fees to general fund, 98.35
Record and report forms, furnished, 98.18
Records and reports, permit holders, 98.19
Refusal to be examined, penalty, contempt, 98.20
Retailer, defined, 98.1(14)
Revenue paid into general funds, 98.35
Rules and regulations, enforcement, 98.25
Sale or gift to minors prohibited, 98.3, 98.9
CIGARETTES AND CIGARETTE PAPERS—
Continued
Sales tax, lien conflicts, priority, 98.26
Sales, unfair practices, 551A.l-551A.il
Search warrant authorized, 751.3(7)
Seizure and forfeiture for violations, 98.32
Stamps
Affixing of stamps by distributors, 98.10
Appropriation for printing, 98.7
Cancellation of stamps, method, 98.11
Counterfeiting or reusing stamps, 98.38
Counterfeit stamps defined, 98.1(6)
Delivery unlawful without stamps, 98.10
Design, change authorized, 98.7, 98.9
Evidencing payment of tax, 98.6(3)
Indicia in place of stamps, use, 98.6(3), 98.12
Manner of affixing regulated, 98.6(3)
Manufacturer may affix, bond, 98.14, 98.16
Previously used stamp defined, 98.1(7)
Printing and custody, 98.7
Purchased from commission, 98.6(3), 98.8
Record of stamps kept, 98.8(5)
Refunds and recall of stamps, rules, 98.8(3, 4)
Sale and exchange, method, 98.8
Sale proceeds to general fund, 98.35
Stamping machines regulated, 98.12
Stamps defined, 98.1(5)
Time limit for affixing stamps, 98.10
Stocks of cigarettes and stamps, inspection, 98.19
Storage of unstamped cigarettes, 98.14, 98.15(5)
Subpoenas for witness and records, 98.20
Tax commission's powers, 98.19, 98.20, 98.24, 98.25
Tax imposed
Assessment of tax for unstamped cigarettes,
98.28-98.30
Collection by tax commission, 98.1(10), 98.6
First sale deñned, 98.1(8)
In lieu of other taxes, 98.6(4)
Levy and assessment of tax, 98.6
Lien of tax, 98.26
Paid by person making first sale, 98.6(2)
Payment evidenced by stamps attached, 98.6(3)
Persons liable for tax, 98.6(2), 98.10
Persons making first sale to pay tax, 98.6(2)
Rate, cigarettes, papers, tubes, and wrappers,
98.6
Stamps to evidence payment of tax, 98.6(3)
Venue of action to collect, 98.27
Use by school pupils prohibited, 279.9
Vending machines prohibited, 98.36(6)
Venue of actions
Collection of taxes, 98.27
Injunction to resist taxes, 98.34
Violations
Advertisement near public school, 98.40, 98.41
Cigarettes or tobacco to minor, penalty, 98.5
Civil liability for certain offenses, 98.31
Counterfeiting or reusing stamps, felony, 98.38
Minors, refusal to disclose, penalty, 98.5
Penalty of fine or imprisonment, 98.37
Property seized, irrepleviable, 98.32(1)
Samples authorized, 98.39
Seizure and forfeiture, procedure, 98.32
Unfair sales practices, 551A.l-551A.il
Unlawful acts enumerated, penalty, 98.36
Wholesaler defined, 98.1(13)
Witnesses, subpoena, records, 98.20