Iowa Code 455C.2 – Refund values
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1. A refund value of five cents shall be paid by the consumer on each beverage container sold in this state by a dealer for consumption off the premises. Upon return of the empty beverage container upon which a refund value has been paid to a participating dealer or redemption center and acceptance of the empty beverage container by the participating dealer or redemption center, the participating dealer or redemption center shall return the amount of the refund value to the consumer within a reasonable time not to exceed ten days.
Terms Used In Iowa Code 455C.2
- Beverage: means wine as defined in section 123. See Iowa Code 455C.1
- Beverage container: means any sealed glass, plastic, or metal bottle, can, jar, or carton containing a beverage. See Iowa Code 455C.1
- Consumer: means any person who purchases a beverage in a beverage container for use or consumption. See Iowa Code 455C.1
- Dealer: means a person who engages in whole or in part in the business of buying, selling, or exchanging vessels either outright or on conditional sale, bailment, lease, security interest, or otherwise, and who has an established place of business for sale, trade, and display of vessels. See Iowa Code 462A.2
- Dealer: means any person who engages in the sale of beverages in beverage containers to a consumer. See Iowa Code 455C.1
- Dealer agent: means a person who solicits or picks up empty beverage containers for the purpose of returning the empty beverage containers to a distributor or manufacturer. See Iowa Code 455C.1
- Department: means the department of natural resources. See Iowa Code 462A.2
- Department: means the department of natural resources created under section 455A. See Iowa Code 455C.1
- Distributor: means a person who takes title to one or more packages or packaging components purchased for promotional purposes or resale. See Iowa Code 455D.19
- Distributor: means any person who engages in the sale of beverages in beverage containers to a dealer in this state, including any manufacturer who engages in such sales. See Iowa Code 455C.1
- Participating dealer: means a dealer who accepts the return of empty beverage containers from a consumer. See Iowa Code 455C.1
- Redemption center: means a facility at which consumers may return empty beverage containers and receive payment for the refund value of the empty beverage containers. See Iowa Code 455C.1
- state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
- Use: means to operate, navigate, or employ a vessel. See Iowa Code 462A.2
2. a. In addition to the refund value provided in subsection 1, the distributor required to accept the empty beverage containers under section 455C.3 shall provide reimbursement in an amount that is one cent per container for containers accepted from a dealer agent and three cents per container for containers accepted from a participating dealer or redemption center. A dealer, dealer agent, or redemption center may compact empty metal beverage containers with the approval of the distributor required to accept the containers.
b. A distributor who pays a handling fee for a beverage container that was sold for consumption off the premises and that used to contain beer, including high-alcoholic content beer, may claim a refund of the barrel tax established in section 123.136 paid by the distributor in the amount of one cent for each such beverage container accepted by the distributor. The department of revenue shall prescribe forms for a distributor to use to claim a refund under this paragraph. Identifying information collected by the department of revenue pursuant to this paragraph that can be used to identify a specific distributor shall be considered confidential information pursuant to section 22.7, subsection 75.