Iowa SSB1153 mandates electronic filing of tobacco product returns and imposes penalties for non-compliance.
Iowa SSB1153 amends cigarette and tobacco product regulations by requiring electronic filing of returns, reports, and other documentation related to tobacco products, including vapor products. The bill specifies that cities and counties may approve tobacco-related retail permits, but the department issues the permit to the applicant on behalf of the city or county. It imposes a penalty of $50 for each occurrence for failing to timely file or submit a required return, report, or other documentation.
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