Iowa Admin. Code r. 701-256.5
Current through Register Vol. 47, No. 11, December 11, 2024
Licensed tobacco distributors filing returns under Iowa Code section 453A.46 and rule 701-256.6 (453A) are entitled to deduct, from the remittance for tax due, a discount equal to 3½ percent.
This rule is intended to implement Iowa Code section 453A.46(1).
Iowa Admin. Code r. 701-256.5
ARC 6508C, IAB 9/7/22, effective 10/12/22; Editorial change: IAC Supplement 10/18/23