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 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 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 Repealed by 2019 Acts, ch 59, §238.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 453B.3 – Tax payment required for possession — payment due.
453B.3 Tax payment required for possession — payment due. 1. A dealer shall not possess, distribute, or offer to sell a taxable substance unless the tax imposed under this chapter has been paid as evidenced by a stamp, label, or other official indicia permanently affixed to the taxable substance. 2. Taxes imposed on taxable substances […]
Section 453B.4 – Measurements.
453B.4 Measurements. For purposes of measurements under this chapter, the weight of a taxable substance shall be measured by its weight in metric grams in the dealer’s possession. If a taxable substance consists of a mixture containing both marijuana and another substance or combination of substances listed in the definition of taxable substance in section […]
Section 453B.5 – Defense or immunity.
453B.5 Defense or immunity. This chapter does not provide in any manner a defense or affirmative defense to or immunity for a dealer from criminal prosecution pursuant to Iowa law. 90 Acts, ch 1251, §41 C91, §421A.5 C93, §453B.5