Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
- Section 453B.1 - Definitions
- Section 453B.2 - Administration - rules
- Section 453B.3 - Tax payment required for possession - payment due
- Section 453B.4 - Measurements
- Section 453B.5 - Defense or immunity
- Section 453B.6 - Chapter not applicable to lawful possession
- Section 453B.7 - Tax imposed - rate of tax
- Section 453B.8 - Price of stamps, labels, or other indicia
- Section 453B.9 - Assessments are jeopardy assessments
- Section 453B.10 - Confidential nature of information
- Section 453B.11 - Examination of records by director - subpoenas
- Section 453B.12 - Civil and criminal penalties for violation of chapter - interest
- Section 453B.13 - Credit for previously paid taxes
- Section 453B.14 - Revision of tax - refunds
- Section 453B.15 - Availability of records and information
- Section 453B.16 - [Repealed]
- Section 453B.17 - Exemption - Iowa hemp Act - hemp and hemp products
- Section 453B.18 - Exemption - Iowa hemp Act - negligent violation program