Terms Used In Iowa Code 453A.9

  • Director: means the director of revenue or the director's duly authorized assistants and employees. See Iowa Code 453A.1
  • Stamps: means the stamp or stamps printed, manufactured or made by authority of the director and issued, sold or circulated by the department and by the use of which the tax levied is paid. See Iowa Code 453A.1
 The design of the stamps used may be changed as often as the director deems necessary for the best enforcement of the provisions of this subchapter.