CHAPTER 453B
EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
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 Pharmaceuticals.
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.
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League of Women Voters of Iowa
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Last update: Thu Jan 15 10:49:41 CST 2004
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