§ 453B.1 Definitions
§ 453B.2 Administration — rules.
§ 453B.3 Tax payment required for possession — payment due.
§ 453B.4 Measurements
§ 453B.5 Defense or immunity
§ 453B.6 Chapter not applicable to lawful possession
§ 453B.7 Tax imposed — rate of tax.
§ 453B.8 Price of stamps, labels, or other indicia
§ 453B.9 Assessments are jeopardy assessments
§ 453B.10 Confidential nature of information
§ 453B.11 Examination of records by director — subpoenas.
§ 453B.12 Civil and criminal penalties for violation of chapter — interest.
§ 453B.13 Credit for previously paid taxes
§ 453B.14 Revision of tax — refunds.
§ 453B.15 Availability of records and information
§ 453B.16 Notice of conviction

Terms Used In Iowa Code > Chapter 453B - Excise Tax On Unlawful Dealing in Certain Substances

  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • clerk: means clerk of the court in which the action or proceeding is brought or is pending; and the words "clerk's office" mean the office of that clerk. See Iowa Code 4.1
  • Controlled substance: means controlled substance as defined in section 124. See Iowa Code 453B.1
  • Counterfeit substance: means a counterfeit substance as defined in section 124. See Iowa Code 453B.1
  • 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. See Iowa Code 453B.1
  • Department: means the department of revenue. See Iowa Code 453B.1
  • Director: means the director of revenue. See Iowa Code 453B.1
  • Dosage unit: means the unit of measurement in which a substance is dispensed to the ultimate user. See Iowa Code 453B.1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Magistrate: means a judicial officer appointed under chapter 602, article 6, part 4. See Iowa Code 4.1
  • Marijuana: means marijuana as defined in section 124. See Iowa Code 453B.1
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
  • person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Processed marijuana: means all marijuana except unprocessed marijuana plants. See Iowa Code 453B.1
  • property: includes personal and real property. See Iowa Code 4.1
  • Simulated controlled substance: means a simulated controlled substance as defined in section 124. See Iowa Code 453B.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Subpoena: A command to a witness to appear and give testimony.
  • 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. See Iowa Code 453B.1
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Unprocessed marijuana plant: means any cannabis plant at any level of growth, whether wet, dry, harvested, or growing. See Iowa Code 453B.1