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
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.