There Is a Newer Version of the Iowa Code
2016 Iowa Code
Title X - FINANCIAL RESOURCES
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 - Notice of conviction.
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