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 […]
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.34 – Restrictions on injunction.
453A.34 Restrictions on injunction. Any person who shall invoke the power and remedies of injunction against the department to restrain or enjoin the department from enforcement of the collection of the tax levied herein upon any grounds for which an injunction may be issued shall file such proceedings in a court of competent jurisdiction in […]
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 […]