1. Every common carrier or person in this state having custody of books or records showing the transportation of cigarettes both interstate and intrastate shall give and allow the department free access to those books and records.

Terms Used In Iowa Code 453A.24

  • Department: means the department of revenue. See Iowa Code 453A.1
  • Director: means the director of revenue or the director's duly authorized assistants and employees. See Iowa Code 453A.1
  • Person: shall mean and include every individual, firm, association, joint stock company, syndicate, partnership, corporation, trustee, agency or receiver, or respective legal representative. See Iowa Code 453A.1
  • Rule: includes "regulation". See Iowa Code 4.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Tobacco products: means cigars; little cigars as defined in section 453A. See Iowa Code 453A.1
 2. The director may require by rule that common carriers or the appropriate persons provide monthly reports to the department detailing all information the department deems necessary on shipments into and out of Iowa of cigarettes and tobacco products as set forth in this subchapter I and subchapter II of this chapter. The director may require by rule that the reports be filed by electronic transmission.
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