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2022 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
Section 453B.17 - Exemption — Iowa hemp Act — hemp and hemp products.
Universal Citation: IA Code § 453B.17 (2022)
453B.17 Exemption — Iowa hemp Act — hemp and hemp products.
This chapter does not apply to any of the following:
1. Hemp that is hemp seed delivered for planting at a licensed crop site, or hemp that is or was produced at the site, by a person operating under a hemp license issued by the department of agriculture and land stewardship in accordance with the provisions of chapter 204.
2. Hemp that was produced in another state in accordance with the federal hemp law and other applicable law.
3. A hemp product as provided in chapter 204.
2019 Acts, ch 130, §31, 33
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