Section 453D.6 – Penalties and other remedies.
453D.6 Penalties and other remedies. 1. In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that any person has violated section 453D.3, subsection 3, or any rule adopted pursuant to that subsection, the director may revoke or suspend the permit or license of any stamping […]
Section 453D.7 – Miscellaneous provisions.
453D.7 Miscellaneous provisions. 1. A determination of the attorney general not to include or to remove from the directory a brand family or tobacco product manufacturer shall be subject to review in a manner prescribed in rules adopted by the director. 2. A person shall not be issued a permit or license or be granted […]
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 […]