453B.18 Exemption — Iowa hemp Act — negligent violation program.
Notwithstanding any provision of this chapter to the contrary, a person shall not be guilty of an offense under this chapter for producing or possessing the plant cannabis, if all of the following apply:
1. The person holds a valid hemp license issued by the department of agriculture and land stewardship as provided in chapter 204.
2. The plant is or was produced on the licensee’s crop site as provided in chapter 204.
3. The offense arises out of a test of a sample of plants that are part of a crop produced on the licensee’s crop site and the test indicates that the sample does not qualify as hemp under section 204.8 and it does not exceed a maximum concentration of two percent delta-9 tetrahydrocannabinol on a dry weight basis.
4. The licensee is participating in or has successfully completed the negligent violation program that applies to the licensee’s crop site described in subsection 3 if such program is established by the department of agriculture and land stewardship pursuant to section 204.15.
2019 Acts, ch 130, §32, 33
Structure Iowa Code
Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
Section 453B.2 - Administration — rules.
Section 453B.3 - Tax payment required for possession — payment due.
Section 453B.4 - Measurements.
Section 453B.5 - Defense or immunity.
Section 453B.6 - Chapter not applicable to lawful possession.
Section 453B.7 - Tax imposed — rate of tax.
Section 453B.8 - Price of stamps, labels, or other indicia.
Section 453B.9 - Assessments are jeopardy assessments.
Section 453B.10 - Confidential nature of information.
Section 453B.11 - Examination of records by director — subpoenas.
Section 453B.12 - Civil and criminal penalties for violation of chapter — interest.
Section 453B.13 - Credit for previously paid taxes.
Section 453B.14 - Revision of tax — refunds.
Section 453B.15 - Availability of records and information.
Section 453B.16 - Notice of conviction.
Section 453B.17 - Exemption — Iowa hemp Act — hemp and hemp products.
Section 453B.18 - Exemption — Iowa hemp Act — negligent violation program.