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 […]
Section 453B.8 – Price of stamps, labels, or other indicia.
453B.8 Price of stamps, labels, or other indicia. Stamps, labels, or other official indicia to be affixed to a taxable substance indicating the payment of the excise tax shall be obtained and purchased from the department. The dealer shall pay the entire excise tax listed in section 453B.7 at the time of purchase, except as […]
Section 453A.47A – Retailers — permits — fees — penalties.
453A.47A Retailers — permits — fees — penalties. 1. Permits required. A person shall not engage in the business of a retailer of tobacco, tobacco products, alternative nicotine products, or vapor products at any place of business, or through delivery sales, without first having received a permit as a retailer. 2. No sales without permit. […]
Section 453B.9 – Assessments are jeopardy assessments.
453B.9 Assessments are jeopardy assessments. 1. All assessments of taxes made pursuant to this chapter shall be considered jeopardy assessments or collections as provided in section 422.30. The director shall assess a tax, interest, and applicable penalties based on knowledge or information available to the director; serve the taxpayer by regular mail at the taxpayer’s […]
Section 453A.47B – Requirements for mailing or shipping — alternative nicotine products or vapor products.
453A.47B Requirements for mailing or shipping — alternative nicotine products or vapor products. A retailer shall not mail, ship, or otherwise cause to be delivered any alternative nicotine product or vapor product in connection with a delivery sale unless the retailer meets all of the following conditions: 1. Prior to sale to the purchaser, the […]
Section 453B.10 – Confidential nature of information.
453B.10 Confidential nature of information. 1. Notwithstanding any law to the contrary, the director or an employee of the department shall not reveal any information obtained from a dealer; nor shall information obtained from a dealer be used against the dealer in any criminal proceeding, unless the information is independently obtained, except in connection with […]
Section 453A.35 – Proceeds paid to general fund — health care trust fund.
453A.35 Proceeds paid to general fund — health care trust fund. 1. a. With the exception of revenues credited to the health care trust fund pursuant to paragraph “b”, the proceeds derived from the sale of stamps and the payment of fees and penalties provided for under this chapter, and the permit fees received from […]
Section 453A.35A – Health care trust fund.
453A.35A Health care trust fund. 1. A health care trust fund is created in the office of the treasurer of state. The fund consists of the revenues generated from the tax on cigarettes pursuant to section 453A.6, subsection 1, and from the tax on tobacco products as specified in section 453A.43, subsections 1, 2, 3, […]