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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
Section 453B.8 - Price of stamps, labels, or other indicia.

Universal Citation: IA Code § 453B.8 (2017)
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1 EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES, §453B.8 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 provided in section 453B.13, and receive stamps, labels, or other official indicia for the amount paid. However, the minimum purchase price to be paid for any stamps, labels, or indicia shall be two hundred fifteen dollars. 90 Acts, ch 1251, §44 C91, §421A.8 C93, §453B.8 Wed Feb 08 03:49:04 2017 Iowa Code 2017, Section 453B.8 (8, 0)
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