Compressed Natural Gas in Iowa State of Iowa Requirements and Procedures For Commercialization and Sale, June 2015

This document is specific to the state of Iowa and outlines the requirements and procedures necessary to use, distribute, and service compressed natural gas (CNG) and the equipment associated with it. Four state agencies’ requirements for CNG are covered in this document: The Iowa Utilities Board (IUB), Iowa Department of Agriculture and Land Stewardship (IDALS)/ Weights and Measures Bureau, Iowa Department of Revenue (IDR) and Iowa Department of Public Safety (IDPS) / Division of the State Fire Marshal.

Iowa Alcoholic Beverages Laws and You, 2012

Iowa’s alcoholic beverages industry operates within the confines of a carefully cast partnership between the Iowa Alcoholic Beverages Division (Division), licensees and law enforcement officials. Close cooperation among these three entities is essential for regulation and enforcement of Iowa’s alcoholic beverages laws in order to achieve compliance. This manual was developed to provide licensees (their employees and agents) with the information needed to protect the welfare and safety of Iowans through compliance with laws addressing the manufacture, distribution and sale of alcoholic beverages.

Enforcing Iowa's Alcoholic Beverages Laws, March 2013

This manual was developed to provide law enforcement officials with the information needed to protect the welfare and safety of Iowans through the successful enforcement of laws addressing the manufacture, distribution and sale of alcoholic beverages.

Report to Government Oversight Committee Regrading Soil and Water Conservation Districts Competition with Small Business, 2006

At the request of the Government Oversight Committee, the Ombudsman gathered information regarding competition by county Soil and Water Conservation Districts (SWCD) with small business through the sale of products and services. The goal of the Ombudsman’s review was to assist the Government Oversight Committee (Committee) in gaining an objective understanding of the issues so the Committee can ascertain whether there is a problem that requires legislation this legislative session. The Ombudsman focused on gathering specific information from four SWCD offices in central Iowa; Dallas, Greene, Guthrie and Jasper. These offices were specifically identified in documentation presented to the Government Oversight Committee by affected small business owners (contractors), Jon Judson of Diversity Farms and Dan Brouse of Iowa Restorations. However, with 100 SWCDs in Iowa,1 each with their own elected commissioners and each with different practices, priorities and fundraising activities, what the Ombudsman learned about these four counties may not be applicable to all the SWCDs in Iowa. The Ombudsman assigned the case to the Assistant Citizens’ Aide/Ombudsman for Small Business, Kristie Hirschman. For reference purposes in this report, actions taken by Ms. Hirschman will be ascribed to the Ombudsman.

Investigation of County Treasurers' Tax-Sale Registration Fees, June 2007

On January 2, 2007, the Ombudsman received a complaint regarding the fee that county treasurers charge registrants at annual tax sales. The complainant said generally that many of the state’s counties, especially larger ones, appeared to be charging higher fees than was thought to be allowed by law. Investigation The investigation was conducted by Assistant Ombudsman Bert Dalmer. For purposes of this report, all investigative actions are ascribed to the Ombudsman. In early 2007, the Ombudsman surveyed tax-sale registration fees in 10 of the state’s 99 counties. Interviews of 10 county treasurers and/or some of their deputies were conducted. In addition, the Ombudsman researched the Iowa Code and relevant case law. The Ombudsman also consulted with the Iowa State Auditor and the president of the Iowa State County Treasurers Association.

Cigarette and Tobacco Receipts Report, January 2008

This is a report for the Iowa Department of Revenue and Finance about the receipts on cigarettes and tobacco for each month of the year. This receipt is the tax of each sale of cigarettes and tobacco.

Cigarette and Tobacco Receipts Report, February 2008

This is a report for the Iowa Department of Revenue and Finance about the receipts on cigarettes and tobacco for each month of the year. This receipt is the tax of each sale of cigarettes and tobacco.

Cigarette and Tobacco Receipts Report, March 2008

This is a report for the Iowa Department of Revenue and Finance about the receipts on cigarettes and tobacco for each month of the year. This receipt is the tax of each sale of cigarettes and tobacco.

Cigarette and Tobacco Receipts Report, April 2008

This is a report for the Iowa Department of Revenue and Finance about the receipts on cigarettes and tobacco for each month of the year. This receipt is the tax of each sale of cigarettes and tobacco.

Cigarette and Tobacco Receipts Report, May 2008

This is a report for the Iowa Department of Revenue and Finance about the receipts on cigarettes and tobacco for each month of the year. This receipt is the tax of each sale of cigarettes and tobacco.

Cigarette and Tobacco Receipts Report, June 2008

This is a report for the Iowa Department of Revenue and Finance about the receipts on cigarettes and tobacco for each month of the year. This receipt is the tax of each sale of cigarettes and tobacco.

Cigarette and Tobacco Receipts Report, July 2008

This is a report for the Iowa Department of Revenue and Finance about the receipts on cigarettes and tobacco for each month of the year. This receipt is the tax of each sale of cigarettes and tobacco.

Cigarette and Tobacco Receipts Report, August 2008

This is a report for the Iowa Department of Revenue and Finance about the receipts on cigarettes and tobacco for each month of the year. This receipt is the tax of each sale of cigarettes and tobacco.

Cigarette and Tobacco Receipts Report, September 2008

This is a report for the Iowa Department of Revenue and Finance about the receipts on cigarettes and tobacco for each month of the year. This receipt is the tax of each sale of cigarettes and tobacco.

Cigarette and Tobacco Receipts Report, October 2008

This is a report for the Iowa Department of Revenue and Finance about the receipts on cigarettes and tobacco for each month of the year. This receipt is the tax of each sale of cigarettes and tobacco.