Iowa § 453A.12 - 453A.12 Use of stamping machines.
Full text of Iowa Iowa Code § 453A.12 — 453A.12 Use of stamping machines., with citation guidance and answers to common questions.
§ 453A.12. 453A.12 Use of stamping machines.
1. The department may purchase and supply suitable machines or devices to the holders of a state or manufacturer’s permit, or authorize the leasing by the permit holder of such machines or the metering device or both, and provide under proper regulation and direction for the impression of a distinctive imprint, indicium or character upon individual packages of cigarettes, as evidence of the payment of the tax imposed by this subchapter, in lieu of the purchase and affixation of stamps. 2. If the director decides to purchase the machines they shall be paid for upon order of the director out of any funds in the general fund of the state not otherwise appropriated. 3. The machines or devices shall be so constructed as to record or meter the number of impressions or indicia made and shall at all times be open for inspection by the department. 4. All of the provisions of this subchapter relating to the collection of the tax by means of the sale and affixation of stamps shall apply in the use of the stamping machines or devices, including the right of refund. [C39, §1556.07; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.12] C93, §453A.12 2018 Acts, ch 1041, §127 Referred to in §453A.8, 453A.40 Inventory tax, §453A.40 Fri Dec 12 20:30:18 2025 Iowa Code 2026, Section 453A.12 (26, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 453A.12
What does Iowa Code § 453A.12 cover?
Section 453A.12 ("453A.12 Use of stamping machines.") 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 § 453A.12?
A common citation format is "Iowa Code § 453A.12" (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 § 453A.12 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.