Section 453B.6. Chapter not applicable to lawful possession.

Latest version.

This chapter does not require persons lawfully in possession of a taxable substance to pay the tax required under this chapter or to purchase, acquire, or affix the stamps, labels, or other official indicia otherwise required by this chapter.
90 Acts, ch 1251, §42
C91, §421A.6
C93, §453B.6

                    
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