Section 453A.51 – Assessment of cost of audit.
453A.51 Assessment of cost of audit. The department may employ auditors or other persons to audit and examine the books and records of a permit holder or other person dealing in tobacco products to ascertain whether the permit holder or other person has paid the amount of the taxes required to be paid by the […]
Section 453A.56 – Uniform application.
453A.56 Uniform application. Enforcement of this chapter shall be implemented in an equitable manner throughout the state. For the purpose of equitable and uniform implementation, application, and enforcement of state and local laws and regulations, the provisions of this chapter shall supersede any local law or regulation which is inconsistent with or conflicts with the […]
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 […]
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
Section 453B.6 – Chapter not applicable to lawful possession.
453B.6 Chapter not applicable to lawful possession. This chapter does not require persons lawfully in possession of a taxable substance to pay the tax required under this chapter or to purchase, acquire, or affix the stamps, labels, or other official indicia otherwise required by this chapter. 90 Acts, ch 1251, §42 C91, §421A.6 C93, §453B.6
Section 453B.7 – Tax imposed — rate of tax.
453B.7 Tax imposed — rate of tax. An excise tax is imposed on dealers at the following rates: 1. On each gram of processed marijuana, or each portion of a gram, five dollars. 2. On each gram or portion of a gram of any taxable substance, other than marijuana, sold by weight, two hundred fifty […]
Section 453A.47 – Refunds, credits.
453A.47 Refunds, credits. Where tobacco products upon which the tax imposed by this subchapter has been reported and paid are shipped or transported by the distributor to consumers to be consumed without the state or to retailers or subjobbers without the state to be sold by those retailers or subjobbers without the state or are […]