Iowa § 421B.11 - 421B.11 Director of revenue — powers and duties.
Full text of Iowa Iowa Code § 421B.11 — 421B.11 Director of revenue — powers and duties., with citation guidance and answers to common questions.
§ 421B.11. 421B.11 Director of revenue — powers and duties.
1. The director of revenue may adopt rules for the enforcement of this chapter and the director is empowered to and may from time to time undertake and make or cause to be made such cost surveys for the state or such trading area or areas as the director shall deem necessary and it shall be permissible to use such cost survey as provided in section 421B.7, subsection 2, and section 421B.8, subsection 2. 2. The director of revenue may, upon notice and after hearing, suspend or revoke any permit issued under the provisions of the cigarette tax chapter and the rules of the director promulgated thereunder, for failure of the permit holder to comply with any provision of this unfair cigarette sales chapter or any rule adopted thereunder. The suspension or revocation of a permit shall be for a period of not less than six months from the date of suspension or revocation, and no permit shall be issued for the location designated in the suspended or revoked permit, during the period of suspension or revocation. 3. Judicial review of the actions of the director may be sought in accordance with section 422.29 and chapter 17A. [C50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §551A.11] C93, §421B.11 2003 Acts, ch 44, §114; 2003 Acts, ch 108, §71; 2003 Acts, ch 145, §286; 2003 Acts, 1st Ex, ch 2, §183, 205; 2018 Acts, ch 1041, §127; 2023 Acts, ch 115, §25, 40 Fri Dec 12 20:18:34 2025 Iowa Code 2026, Section 421B.11 (20, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 421B.11
What does Iowa Code § 421B.11 cover?
Section 421B.11 ("421B.11 Director of revenue — powers and duties.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 421B.11?
A common citation format is "Iowa Code § 421B.11" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 421B.11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.