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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.
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As used in this chapter, unless the context otherwise requires:
1. “Controlled substance” means controlled substance as defined in section 124.101.
2. “Counterfeit substance” means a counterfeit substance as defined in section 124.101.
3. a. “Dealer” means any person who ships, transports, or imports into this state or acquires, purchases, possesses, manufactures, or produces in this state any of the following:
(1) Seven or more grams of a taxable substance other than marijuana, but including a taxable substance that is a mixture of marijuana and other taxable substances.
(2) Forty-two and one-half grams or more of processed marijuana or of a substance consisting of or containing marijuana.
(3) One or more unprocessed marijuana plants.
(4) Ten or more dosage units of a taxable substance which is not sold by weight.
b. However, a person who lawfully ships, transports, or imports into this state or acquires, purchases, possesses, manufactures, or produces a taxable substance in this state is not considered a dealer.
4. “Department” means the department of revenue.
5. “Director” means the director of revenue.
6. “Dosage unit” means the unit of measurement in which a substance is dispensed to the ultimate user. Dosage unit includes, but is not limited to, one pill, one capsule, or one microdot.
7. “Marijuana” means marijuana as defined in section 124.101.
8. “Processed marijuana” means all marijuana except unprocessed marijuana plants.
9. “Simulated controlled substance” means a simulated controlled substance as defined in section 124.101.
10. “Taxable substance” means a controlled substance, a counterfeit substance, a simulated controlled substance, or marijuana, or a mixture of materials that contains a controlled substance, counterfeit substance, simulated controlled substance, or marijuana.
11. “Unprocessed marijuana plant” means any cannabis plant at any level of growth, whether wet, dry, harvested, or growing.