453B.4 Measurements.
For purposes of measurements under this chapter, the weight of a taxable substance shall be measured by its weight in metric grams in the dealer’s possession. If a taxable substance consists of a mixture containing both marijuana and another substance or combination of substances listed in the definition of taxable substance in section 453B.1, the taxable substance shall be taxed under section 453B.7, subsection 2.
90 Acts, ch 1251, §40
C91, §421A.4
C93, §453B.4
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.