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Iowa Code (Last Updated: December 05, 2016) |
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Title X. FINANCIAL RESOURCES |
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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. |