§ 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

  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • Unprocessed marijuana plant: means any cannabis plant at any level of growth, whether wet, dry, harvested, or growing. See Iowa Code 453B.1