On each unprocessed marijuana plant, seven hundred fifty dollars. 453B.8 Price of stamps, labels, or other indicia. Stamps, labels, or other official indicia to be affixed to a taxable substance indicating the payment of the excise tax shall be obtained and purchased from the department. The dealer shall pay the entire excise tax listed in section 453B.7 at the time of purchase, except as provided in section 453B.13, and receive stamps, labels, or other official indicia for the amount paid. However, the minimum purchase price to be paid for any stamps, labels, or indicia shall be two hundred fifteen dollars.
Assessments are jeopardy assessments.
All assessments of taxes made pursuant to this chapter shall be considered jeopardy assessments or collections as provided in section 422.30. The period for examination, determination of amount of tax owed, and assessment is unlimited. Service of the notice by regular mail is complete upon mailing. A person shall not bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter. The tax, interest, and penalties assessed by the director are presumed to be valid and correctly determined and assessed.