453A.21 - CIGARETTES RETAILER MAY NOT SELL. - Iowa Statutes

453A.21 CIGARETTES RETAILER MAY NOT SELL. Unless a retail permit holder shall also hold a state permit, it shall be unlawful for a retailer to sell or have in the retailer's possession cigarettes upon which the stamp tax has not been affixed.          Section History: Early Form [C39, § 1556.16; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.21]          Section History: Recent Form C93, § 453A.21