Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 258 - Tobacco Master Settlement Agreement › Rule 701-258.22 - Directory of Tobacco Product Manufacturers

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Directory of cigarettes approved
				for stamping and sale in Iowa.
A tobacco product manufacturer and a
				brand family shall not be included in the directory authorized by 2003 Iowa
				Acts, Senate File 375, section 3, after April 30 each year until and unless the
				tobacco product manufacturer has provided current and accurate certification
				conforming to the requirements of 2003 Iowa Acts, Senate File 375, section 3.
				Nonparticipating manufacturers and their brand families shall not be included
				in the directory after April 30 each year until and unless the attorney general
				has determined that the nonparticipating tobacco product manufacturer is in
				full compliance with 2003 Iowa Acts, Senate File 375, section 3, and that
				neither subsection (2)
"b"
(1) nor (2)
"b"
(2) of
				section 3 applies to the nonparticipating tobacco product manufacturer or a
				brand family it seeks to have included in the directory. A tobacco product
				manufacturer or brand family shall be deleted from the directory if a
				determination is made by the attorney general that the tobacco product
				manufacturer no longer meets the requirements of 2003 Iowa Acts, Senate File
				375, section 3, or that either subsection (2)
"b"
(1) or
				(2)
"b"
(2) of section 3 applies.
(2)
Notice of inclusion in
				directory.
The attorney general shall notify a tobacco product
				manufacturer by mail that it has met the requirements of 2003 Iowa Acts, Senate
				File 375, section 3, and will be included in the directory. This notice shall
				include each brand family that the attorney general determines will be included
				in the directory.
(3)
Notice of noninclusion in or deletion from the directory.
Tobacco product manufacturers that have applied for inclusion in the directory
				shall be notified in writing of a decision made by the attorney general not to
				include in or to delete from the directory the tobacco product manufacturer or
				a brand family. Such notice shall be served on the tobacco product
				manufacturer's agent for service of process by certified mail.
(4)
Procedure for contesting notice
				of noninclusion or deletion.
a. A
				tobacco product manufacturer that disagrees with a decision made by the
				attorney general in relation to the directory may contest the validity of the
				decision within 60 days of the date of the decision by filing a written protest
				of that decision with the Iowa Department of Revenue, Clerk of the Hearings
				Section, Hoover State Office Building, Fourth Floor, Des Moines, Iowa 50319,
				pursuant to rule 701-7.8 (17A). The protest shall
				conform generally to the requirements of 701-subrules 7.8(1) through 7.8(10) to
				the extent applicable. The protest will, thereafter, be processed and a
				contested case hearing will be held in general conformity with 701-7.10(17A),
				701-7.12 (17A) and
				701-7.14 (17A) to
				701-7.16 (17A), 701-subrule
				7.17(8), and rules 701-7.19 (17A) to
				701-7.22 (17A), to the extent
				applicable. The burden of proof shall be on the tobacco product manufacturer to
				establish that it or a particular brand family is entitled to be listed in the
				directory.
b. The form, status,
				finality and appealability of orders shall be controlled by the general
				provisions of 701-subrule 7.17(8), except that no appeal to or on motion of any
				other agency is authorized. All parties to the contested case may appeal any
				orders entered in relation to the contested case.
c. Stays of the decision of the attorney
				general during the pendency of the contested case proceedings and judicial
				review of the final contested case order of the department may be sought under
				701-subrule 7.17(9). However, the addition or retention of a tobacco product
				manufacturer or brand family in the directory shall not be ordered during the
				pendency of the contested case proceedings and judicial review of the final
				contested case order unless a sufficient bond has been provided to the attorney
				general to ensure that all escrow amounts owed at the time of bonding and all
				escrow amounts reasonably expected to become due during the pendency of the
				contested case and all related appeals will be satisfied if the tobacco product
				manufacturer does not ultimately prevail in its challenge. Such bonds shall be
				subject to update on a quarterly basis on motion of the attorney
				general.
d. If a claim is made that
				a particular entity is the tobacco product manufacturer and the entity obtains
				an order allowing it and any of the brands it claims to be responsible for to
				be listed in the directory pending final resolution of its status and it is
				ultimately determined that the entity is not the tobacco product manufacturer,
				the required bond shall be forfeited to the state.