Personal importation of alcoholic liquor, wine, and beer, 9.1, 9.2
ARC 5192C
ALCOHOLIC BEVERAGES DIVISION[185]
Adopted and Filed
Rule making related to Iowa Code reference changes
The Alcoholic Beverages Division hereby amends Chapter 9, "Personal Importation of Alcoholic Liquor, Wine, and Beer," Iowa Administrative Code.
Legal Authority for Rule Making
This rule making is adopted under the authority provided in Iowa Code section 123.10.
State or Federal Law Implemented
This rule making implements, in whole or in part, Iowa Code section 123.10.
Purpose and Summary
These amendments make nonsubstantive changes to Chapter 9 due to the enactment of 2019 Iowa Acts, Senate File 618. The amendments remove references to 2018 Iowa Acts, Senate File 2347, and insert references to the applicable Iowa Code sections. These amendments also update the chapter's statutory implementation references.
Public Comment and Changes to Rule Making
Notice of Intended Action for this rule making was published in the Iowa Administrative Bulletin on July 15, 2020, as ARC 5078C. No public comments were received. No changes from the Notice have been made.
Adoption of Rule Making
This rule making was adopted by the Administrator, with the approval of the Alcoholic Beverages Commission, on September 2, 2020.
Fiscal Impact
This rule making has no fiscal impact to the State of Iowa.
Jobs Impact
After analysis and review of this rule making, no impact on jobs has been found.
Waivers
Granting or denying a request for the issuance of a waiver pursuant to Chapter 9 is final agency action under Iowa Code chapter 17A. Any person who believes that the application of the discretionary provisions of this rule making would result in hardship or injustice to that person may petition the Division for a waiver of the discretionary provisions, if any, pursuant to 185—Chapter 19.
Review by Administrative Rules Review Committee
The Administrative Rules Review Committee, a bipartisan legislative committee which oversees rule making by executive branch agencies, may, on its own motion or on written request by any individual or group, review this rule making at its regular monthly meeting or at a special meeting. The Committee's meetings are open to the public, and interested persons may be heard as provided in Iowa Code section 17A.8(6).
Effective Date
This rule making will become effective on October 28, 2020.
The following rule-making actions are adopted:
Item 1. Amend rule 185—9.1(123) as follows:
185—9.1(123) Tax liability. The division makes no judgment or decision regarding any tax liability resulting from the personal importation of alcoholic liquor, wine, or beer as provided in Iowa Code section 123.10, as amended by 2018 Iowa Acts, Senate File 2347, section 1; Iowa Code section123.22, as amended by 2018 Iowa Acts, Senate File 2347, section 2; Iowa Code section123.171, as amended by 2018 Iowa Acts, Senate File 2347, section 5; or 2018 Iowa Acts, Senate File 2347, section 4 123.122, as applicable.
Item 2. Amend rule 185—9.2(123), introductory paragraph, as follows:
185—9.2(123) Personal importation in excess of the amounts provided—waiver. The administrator may provide for the issuance of a waiver for an individual of legal age desiring to import alcoholic liquor, wine, or beer in excess of the amounts provided in Iowa Code section 123.22, as amended by 2018 Iowa Acts, Senate File 2347, section 2; Iowa Code section123.171, as amended by 2018 Iowa Acts, Senate File 2347, section 5; or 2018 Iowa Acts, Senate File 2347, section 4 123.122. The decision on whether the circumstances justify the issuance of a waiver shall be made at the discretion of the administrator upon consideration of all the relevant factors.
Item 3. Amend subrule 9.2(3) as follows:
9.2(3) Request. All requests for a waiver to import alcoholic liquor, wine, or beer in excess of the amount provided in Iowa Code section 123.22, as amended by 2018 Iowa Acts, Senate File 2347, section 2; Iowa Code section123.171, as amended by 2018 Iowa Acts, Senate File 2347, section 5; or 2018 Iowa Acts, Senate File 2347, section 4, 123.122 shall be submitted in writing by completing a request for import authorization form and returning it to the division, as instructed.
Item 4. Amend subrule 9.2(9) as follows:
9.2(9) Ruling. A letter granting or denying a request for a waiver to import alcoholic liquor, wine, or beer in excess of the amount provided in Iowa Code section 123.22, as amended by 2018 Iowa Acts, Senate File 2347, section 2; Iowa Code section123.171, as amended by 2018 Iowa Acts, Senate File 2347, section 5; or 2018 Iowa Acts, Senate File 2347, section 4, 123.122 shall be in writing and shall contain a description of the precise scope and duration of the waiver if one is issued.
Item 5. Amend subrule 9.2(13) as follows:
9.2(13) Violations. Violation of a condition in a waiver is equivalent to a violation of Iowa Code section 123.10, as amended by 2018 Iowa Acts, Senate File 2347, section 1; Iowa Code section123.22, as amended by 2018 Iowa Acts, Senate File 2347, section 2; Iowa Code section123.171, as amended by 2018 Iowa Acts, Senate File 2347, section 5; or 2018 Iowa Acts, Senate File 2347, section 4, 123.122, as applicable. The recipient of a waiver under this rule who violates a condition of the waiver may be subject to the same remedies or penalties as a person who violates the applicable Iowa Code or Iowa Acts section.
Item 6. Amend 185—Chapter 9, implementation sentence, as follows:
These rules are intended to implement 2018 Iowa Acts, Senate File 2347, section 4, and Iowa Code sections 123.10, 123.22, 123.59, 123.122, and 123.171 as amended by 2018 Iowa Acts, Senate File 2347.
[Filed 9/3/20, effective 10/28/20]
[Published 9/23/20]
Editor's Note: For replacement pages for IAC, see IAC Supplement 9/23/20.
The official published PDF of this document is available from the Iowa General Assembly’s Administrative Rules page.
View the Iowa Administrative Bulletin for 9/23/2020.
The following administrative rule references were added to this document. You may click a reference to view related notices.
Rule 185-9.1 Rule 185-9.2 Rule 185-9.2(13) Rule 185-9.2(3) Rule 185-9.2(9)The following Iowa code references were added to this document. You may click a reference to view related notices.
Iowa Code 123.10 Iowa Code 123.122 Iowa Code 123.171 Iowa Code 123.22 Iowa Code 123.59The following keywords and tags were added to this document. You may click a keyword to view related notices.
Personal importation in excess of the amounts provided—waiver Request Ruling Tax liability Violations© 2024 State of Iowa | Privacy Policy