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Iowa Code
Title X
Chapter 453B
Iowa Code ch. 453B
Excise Tax on Unlawful Dealing in Certain Substances
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453B.1
Definitions
453B.2
Administration — rules
453B.3
Tax payment required for possession — payment due
453B.4
Measurements
453B.5
Defense or immunity
453B.6
Chapter not applicable to lawful possession
453B.7
Tax imposed — rate of tax
453B.8
Price of stamps, labels, or other indicia
453B.9
Assessments are jeopardy assessments
453B.10
Confidential nature of information
453B.11
Examination of records by director — subpoenas
453B.12
Civil and criminal penalties for violation of chapter — interest
453B.13
Credit for previously paid taxes
453B.14
Revision of tax — refunds
453B.15
Availability of records and information
453B.16
Notice of conviction
Repealed
453B.17
Exemption — Iowa hemp Act — hemp and hemp products
453B.18
Exemption — Iowa hemp Act