Iowa Code - 2021

Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§453B.1 - Definitions. PDF RTF
§453B.2 - Administration — rules. PDF RTF
§453B.3 - Tax payment required for possession — payment due. PDF RTF
§453B.4 - Measurements. PDF RTF
§453B.5 - Defense or immunity. PDF RTF
§453B.6 - Chapter not applicable to lawful possession. PDF RTF
§453B.7 - Tax imposed — rate of tax. PDF RTF
§453B.8 - Price of stamps, labels, or other indicia. PDF RTF
§453B.9 - Assessments are jeopardy assessments. PDF RTF
§453B.10 - Confidential nature of information. PDF RTF
§453B.11 - Examination of records by director — subpoenas. PDF RTF
§453B.12 - Civil and criminal penalties for violation of chapter — interest. PDF RTF
§453B.13 - Credit for previously paid taxes. PDF RTF
§453B.14 - Revision of tax — refunds. PDF RTF
§453B.15 - Availability of records and information. PDF RTF
§453B.16 - Notice of conviction. PDF RTF
§453B.17 - Exemption — Iowa hemp Act — hemp and hemp products. PDF RTF
§453B.18 - Exemption — Iowa hemp Act — negligent violation program. PDF RTF