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    • Legislation USA
    • Iowa Code
    • Title X - FINANCIAL RESOURCES
    • Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
    • Section 453B.5 - Defense or immunity.

    Iowa Code
    Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
    Section 453B.5 - Defense or immunity.

    453B.5 Defense or immunity.
    This chapter does not provide in any manner a defense or affirmative defense to or immunity for a dealer from criminal prosecution pursuant to Iowa law.
    90 Acts, ch 1251, §41
    C91, §421A.5
    C93, §453B.5

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    Structure Iowa Code

    Iowa Code

    Title X - FINANCIAL RESOURCES

    Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES

    Section 453B.1 - Definitions.

    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.

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