Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES

Section 453B.1 - Definitions. - 453B.1 Definitions. As used in this chapter, unless the context...

Section 453B.2 - Administration — rules. - 453B.2 Administration — rules. 1. The director shall administer this...

Section 453B.3 - Tax payment required for possession — payment due. - 453B.3 Tax payment required for possession — payment due. 1....

Section 453B.4 - Measurements. - 453B.4 Measurements. For purposes of measurements under this chapter, the...

Section 453B.5 - Defense or immunity. - 453B.5 Defense or immunity. This chapter does not provide in...

Section 453B.6 - Chapter not applicable to lawful possession. - 453B.6 Chapter not applicable to lawful possession. This chapter does...

Section 453B.7 - Tax imposed — rate of tax. - 453B.7 Tax imposed — rate of tax. An excise tax...

Section 453B.8 - Price of stamps, labels, or other indicia. - 453B.8 Price of stamps, labels, or other indicia. Stamps, labels,...

Section 453B.9 - Assessments are jeopardy assessments. - 453B.9 Assessments are jeopardy assessments. 1. All assessments of taxes...

Section 453B.10 - Confidential nature of information. - 453B.10 Confidential nature of information. 1. Notwithstanding any law to...

Section 453B.11 - Examination of records by director — subpoenas. - 453B.11 Examination of records by director — subpoenas. 1. For...

Section 453B.12 - Civil and criminal penalties for violation of chapter — interest. - 453B.12 Civil and criminal penalties for violation of chapter —...

Section 453B.13 - Credit for previously paid taxes. - 453B.13 Credit for previously paid taxes. If another state or...

Section 453B.14 - Revision of tax — refunds. - 453B.14 Revision of tax — refunds. Sections 421.5, 422.26, 422.28,...

Section 453B.15 - Availability of records and information. - 453B.15 Availability of records and information. The director may request...

Section 453B.16 - Notice of conviction. - 453B.16 Notice of conviction. Repealed by 2019 Acts, ch 59,...

Section 453B.17 - Exemption — Iowa hemp Act — hemp and hemp products. - 453B.17 Exemption — Iowa hemp Act — hemp and hemp...

Section 453B.18 - Exemption — Iowa hemp Act — negligent violation program. - 453B.18 Exemption — Iowa hemp Act — negligent violation program....