Section 453B.12 – Civil and criminal penalties for violation of chapter — interest.
453B.12 Civil and criminal penalties for violation of chapter — interest. 1. A dealer who violates this chapter is subject to a penalty equal to the amount of the tax imposed by section 453B.7, in addition to the tax imposed by that section. The dealer shall pay interest on the tax and penalty at the […]
Section 453D.8 – Standing appropriation.
453D.8 Standing appropriation. There is appropriated from the general fund of the state to the department of revenue each fiscal year beginning July 1, 2004, and thereafter, the sum of twenty-five thousand dollars for enforcement of this chapter. 2003 Acts, ch 97, §8, 13; 2003 Acts, ch 145, §286 See Iowa Acts for special provisions […]
Section 453B.13 – Credit for previously paid taxes.
453B.13 Credit for previously paid taxes. If another state or local unit of government has previously assessed an excise tax on a taxable substance, the taxpayer shall pay the difference between the tax imposed under this chapter and the tax previously paid. If the tax previously paid to the other state or local unit of […]
Section 453D.9 – Construction and severability.
453D.9 Construction and severability. 1. If a court of competent jurisdiction finds that the provisions of this chapter and of chapter 453C conflict and cannot be harmonized, the provisions of chapter 453C shall prevail. 2. If any portion of this chapter causes chapter 453C to no longer constitute a qualifying or model statute, as defined […]
Section 453B.14 – Revision of tax — refunds.
453B.14 Revision of tax — refunds. Sections 421.5, 422.26, 422.28, 422.29, 422.73, and 422.74 shall apply to this chapter, except that a refund claim filed later than thirty days from the expiration date of the stamps for which the refund is requested shall not be allowed by the director. 90 Acts, ch 1251, §50 C91, […]
Section 453B.15 – Availability of records and information.
453B.15 Availability of records and information. The director may request from state, county, and local agencies, information and assistance deemed necessary to administer this chapter. State, county, and local agencies, officers, and employees shall cooperate with the director in identifying dealers and shall, on request, supply the department with available information and assistance which the […]
Section 453B.16 – Notice of conviction.
453B.16 Notice of conviction. Repealed by 2019 Acts, ch 59, §238.
Section 453B.17 – Exemption — Iowa hemp Act — hemp and hemp products.
453B.17 Exemption — Iowa hemp Act — hemp and hemp products. This chapter does not apply to any of the following: 1. Hemp that is hemp seed delivered for planting at a licensed crop site, or hemp that is or was produced at the site, by a person operating under a hemp license issued by […]
Section 453B.18 – Exemption — Iowa hemp Act — negligent violation program.
453B.18 Exemption — Iowa hemp Act — negligent violation program. Notwithstanding any provision of this chapter to the contrary, a person shall not be guilty of an offense under this chapter for producing or possessing the plant cannabis, if all of the following apply: 1. The person holds a valid hemp license issued by the […]
Section 453C.1 – Definitions.
453C.1 Definitions. 1. “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in exhibit “C” to the master settlement agreement. 2. “Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. Solely for […]