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 Repealed by 2019 Acts, ch 59, §238.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.11 – Examination of records by director — subpoenas.
453B.11 Examination of records by director — subpoenas. 1. For the purpose of determining whether or not the dealer should have paid taxes, determining the amount of tax that should have been paid, or collecting any taxes under this chapter, the director may examine, or cause to be examined, any books, papers, records, or memoranda […]
Section 453B.1 – Definitions.
453B.1 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Controlled substance” means controlled substance as defined in section 124.101. 2. “Counterfeit substance” means a counterfeit substance as defined in section 124.101. 3. a. “Dealer” means any person who ships, transports, or imports into this state or acquires, purchases, possesses, manufactures, or […]
Section 453B.2 – Administration — rules.
453B.2 Administration — rules. 1. The director shall administer this chapter. The director shall collect all taxes, interest, and civil penalties imposed under this chapter and deposit them in the general fund of the state. 2. The director may adopt rules under chapter 17A that are necessary to enforce this chapter. The director shall adopt […]