Section 453A.1. Definitions.

Section 453A.2. Persons under legal age.

Section 453A.3. Penalty.

Section 453A.4. Seizure of false or altered driver’s license or nonoperator’s identification card.

Section 453A.5. Tobacco compliance employee training program.

Section 453A.6. Tax imposed.

Section 453A.7. Printing and custody of stamps.

Section 453A.8. Sale and exchange of stamps.

Section 453A.9. Change of design.

Section 453A.10. Affixing of stamps by distributors.

Section 453A.11. Cancellation of stamps.

Section 453A.12. Use of stamping machines.

Section 453A.13. Distributor’s, wholesaler’s, and retailer’s permits.

Section 453A.14. Bonds.

Section 453A.15. Records and reports of permit holders.

Section 453A.16. Manufacturer’s permit.

Section 453A.17. Distributing agent’s permit.

Section 453A.18. Forms for records and reports.

Section 453A.19. Examination of records and premises.

Section 453A.20. Subpoena for witnesses and papers.

Section 453A.21. Cigarettes retailer may not sell.

Section 453A.22. Revocation — suspension — civil penalty.

Section 453A.23. Retailer’s permit for railway car.

Section 453A.24. Carrier to permit access to records.

Section 453A.25. Administration.

Section 453A.26. Liens and actions.

Section 453A.27. Venue of actions to collect.

Section 453A.28. Assessment of tax by department — interest — penalty.

Section 453A.29. Notice and appeal.

Section 453A.30. Assessment of cost of audit.

Section 453A.31. Civil penalty for certain violations.

Section 453A.32. Seizure and forfeiture — procedure.

Section 453A.33. Seizure not to affect criminal prosecution.

Section 453A.34. Restrictions on injunction.

Section 453A.35. Proceeds paid to general fund — health care trust fund.

Section 453A.35A. Health care trust fund.

Section 453A.36. Unlawful acts.

Section 453A.36A. Self-service sales prohibited.

Section 453A.37. Violation as fraudulent practice.

Section 453A.38. Counterfeiting and previously used stamps.

Section 453A.39. Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration.

Section 453A.40. Inventory tax.

Section 453A.41.

Section 453A.42. Definitions.

Section 453A.43. Tax on tobacco products.

Section 453A.44. Licenses — distributors, subjobbers.

Section 453A.45. Licensees, duties.

Section 453A.46. Distributors, monthly returns — interest, penalties.

Section 453A.47. Refunds, credits.

Section 453A.47A. Retailers — permits — fees — penalties.

Section 453A.48. Investigations and hearings, testimonial powers.

Section 453A.49. Enforcement.

Section 453A.50. Violations, penalties.

Section 453A.51. Assessment of cost of audit.

Section 453A.52.

Section 453A.53.

Section 453A.54.

Section 453A.55.

Section 453A.56. Uniform application.