EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES

  1. Law
  2. Iowa Code
  3. FINANCIAL RESOURCES
  4. EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES

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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.