reglab/housing_qa huggingface dataset:
IA Code § 453A.47B (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS|Section 453A.47B - Requirements for mailing or shipping — alternative nicotine products or vapor products.

453A.47B Requirements for mailing or shipping — alternative nicotine products or vapor products.   A retailer shall not mail, ship, or otherwise cause to be delivered any alternative nicotine product or vapor product in connection with a delivery sale unless the retailer meets all of the following conditions:   1. Prior to sale to the purchaser, the retailer verifies that the purchaser is at least twenty-one years of age through or by one of the following:   a. A commercially available database, or aggregate of databases, that is regularly used by government and businesses for the purpose of age and identity verification.   b. Obtaining a copy of a valid government-issued document that provides the name, address, and date of birth of the purchaser.   2. The retailer uses a method of mailing, shipping, or delivery that requires the signature of a person who is at least twenty-one years of age before the shipping package is released to the purchaser.  2017 Acts, ch 170, §68; 2020 Acts, ch 1106, §7, 8  Section amended
IA Code § 453A.47C (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS|Section 453A.47C - Sales and use tax on delivery sales — alternative nicotine products or vapor products.

453A.47C Sales and use tax on delivery sales — alternative nicotine products or vapor products.   1. A delivery sale of alternative nicotine products or vapor products within this state shall be subject to the sales tax provided in chapter 423, subchapter II.   2. The use in this state of alternative nicotine products or vapor products purchased for use in this state through a delivery sale shall be subject to the use tax provided in chapter 423, subchapter III.   3. A retailer required to possess or possessing a permit under section 453A.13 or 453A.47A to make delivery sales of alternative nicotine products or vapor products within this state shall be deemed to have waived all claims that such retailer lacks physical presence within this state for purposes of collecting and remitting sales and use tax.   4. A retailer making taxable delivery sales of alternative nicotine products or vapor products within this state shall remit to the department all sales and use tax due on such sales at the times and in the manner provided by chapter 423.   5. The director shall adopt rules pursuant to chapter 17A to administer this section.  2017 Acts, ch 170, §69
IA Code § 453A.48 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS|Section 453A.48 - Investigations and hearings, testimonial powers.

453A.48 Investigations and hearings, testimonial powers.   1. The director, or the director’s duly authorized agents, may conduct investigations, inquiries, and hearings for the purpose of enforcing the provisions of this subchapter, and, in connection with such investigations, inquiries, and hearings, the director and the director’s duly authorized agents shall have all the powers conferred upon the director and the director’s examiners by Iowa statutes, and the provisions of such shall apply to all such investigations, inquiries and hearings.   2. A hearing conducted under this subchapter shall be preceded by ten days’ notice in writing of the subject of the hearing, including, in the case of suspension or revocation of a license, a statement of the nature of the charges against the licensee. The notice shall be sent by mail to the last known address of the licensee or other person involved in the hearing, and the service shall be complete upon mailing. After every hearing the director shall make the director’s findings and order in writing. The findings and order shall be filed in the office of the director, and a copy sent by mail or otherwise to the person to whom the notice was directed.   3. The director may exchange information with the officers and agencies of other states administering laws relating to the taxation of tobacco products.   4. No person shall be excused from testifying or from producing, pursuant to a subpoena, any books, papers, records or memoranda in any investigation or upon any hearing, upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate the person or subject the person to a criminal penalty, but no person shall be prosecuted or subjected to any criminal penalty for or on account of any transaction made or thing concerning which the person may testify or produce evidence, documentary or otherwise, before the director or an employee or agent thereof; provided that such immunity shall extend only to a natural person who, in obedience to a subpoena, gives testimony under oath or produces evidence, documentary or otherwise, pursuant to a subpoena. No person so testifying shall be exempt from prosecution and punishment for perjury committed in so testifying.   5. Any person aggrieved by an order of the director fixing a tax, penalty, or interest under section 453A.43 may, within sixty days from the date of notice of the order, appeal to the board of review in the manner provided by law or unless the taxpayer contests the determination by paying the tax, interest, and penalty and timely filing a claim for refund. Judicial review of any other action of the director may be sought in accordance with the terms of the Iowa administrative procedure Act, chapter 17A.  [C71, 73, 75, 77, 79, 81, §98.48]  86 Acts, ch 1241, §5  C93, §453A.48  94 Acts, ch 1133, §15, 16; 2003 Acts, ch 44, §114; 2018 Acts, ch 1041, §127  Referred to in §453A.44
IA Code § 453A.49 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS|Section 453A.49 - Enforcement.

453A.49 Enforcement.   The director shall enforce the provisions of this subchapter. The director may prescribe rules not inconsistent with the provisions of this subchapter for its detailed and efficient administration. In the enforcement of this subchapter the director may call upon any county attorney or the attorney general for assistance. The director may bring injunction proceedings to restrain any person from acting as a distributor or subjobber without complying with the provisions of this subchapter.  [C71, 73, 75, 77, 79, 81, §98.49]  C93, §453A.49  2018 Acts, ch 1041, §127  Referred to in §331.756(19)
IA Code § 453A.50 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS|Section 453A.50 - Violations, penalties.

453A.50 Violations, penalties.   1. Any person who in any manner knowingly attempts to evade the tax imposed by this subchapter or who knowingly aids or abets in the evasion or attempted evasion of the tax or who knowingly violates the provisions of section 453A.44, subsection 1, of this subchapter, shall be guilty of a serious misdemeanor.   2. Except as otherwise provided, any person who violates any provisions of this subchapter shall be guilty of a simple misdemeanor.   3. a. The following civil penalties shall be imposed for a violation of this subchapter:   (1) A two hundred dollar penalty for the first violation.   (2) A five hundred dollar penalty for a second violation within three years of the first violation.   (3) A one thousand dollar penalty for a third or subsequent violation within three years of the first violation.   b. The penalty imposed in this subsection is in addition to the tax, penalty, and interest imposed in other sections of this subchapter. Each day a violation occurs counts as a new violation for purposes of this subsection.  [C71, 73, 75, 77, 79, 81, §98.50]  C93, §453A.50  2007 Acts, ch 186, §50, 51; 2008 Acts, ch 1032, §56; 2018 Acts, ch 1041, §127  Referred to in §453A.46  Seizure and forfeiture of tobacco products, see §453A.32
IA Code § 453A.51 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS|Section 453A.51 - Assessment of cost of audit.

453A.51 Assessment of cost of audit.   The department may employ auditors or other persons to audit and examine the books and records of a permit holder or other person dealing in tobacco products to ascertain whether the permit holder or other person has paid the amount of the taxes required to be paid by the permit holder or other person under the provisions of this chapter. If the taxes have not been paid, as required, the department shall assess against the permit holder or other person, as additional penalty, the reasonable expenses and costs of the investigation and audit.  2007 Acts, ch 186, §52
IA Code § 453A.56 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS|Section 453A.56 - Uniform application.

453A.56 Uniform application.   Enforcement of this chapter shall be implemented in an equitable manner throughout the state. For the purpose of equitable and uniform implementation, application, and enforcement of state and local laws and regulations, the provisions of this chapter shall supersede any local law or regulation which is inconsistent with or conflicts with the provisions of this chapter.  91 Acts, ch 240, §8  CS91, §98.56  C93, §453A.56
IA Code § 453B.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.1 - Definitions.

453B.1 Definitions.   As used in this chapter, unless the context otherwise requires:   1. “Controlled substance” means controlled substance as defined in section 124.101.   2. “Counterfeit substance” means a counterfeit substance as defined in section 124.101.   3. a. “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.   (2) Forty-two and one-half grams or more of processed marijuana or of a substance consisting of or containing marijuana.   (3) One or more unprocessed marijuana plants.   (4) Ten or more dosage units of a taxable substance which is not sold by weight.   b. However, a person who lawfully ships, transports, or imports into this state or acquires, purchases, possesses, manufactures, or produces a taxable substance in this state is not considered a dealer.   4. “Department” means the department of revenue.   5. “Director” means the director of revenue.   6. “Dosage unit” means the unit of measurement in which a substance is dispensed to the ultimate user. Dosage unit includes, but is not limited to, one pill, one capsule, or one microdot.   7. “Marijuana” means marijuana as defined in section 124.101.   8. “Processed marijuana” means all marijuana except unprocessed marijuana plants.   9. “Simulated controlled substance” means a simulated controlled substance as defined in section 124.101.   10. “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.   11. “Unprocessed marijuana plant” means any cannabis plant at any level of growth, whether wet, dry, harvested, or growing.  90 Acts, ch 1251, §37  C91, §421A.1  C93, §453B.1  95 Acts, ch 83, §29 – 31; 2003 Acts, ch 145, §286; 2011 Acts, ch 25, §143  Referred to in §453B.4
IA Code § 453B.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.2 - Administration — rules.

453B.2 Administration — rules.   1. The director shall administer this chapter. The director shall collect all taxes, interest, and civil penalties imposed under this chapter and deposit them in the general fund of the state.   2. The director may adopt rules under chapter 17A that are necessary to enforce this chapter. The director shall adopt a uniform system of providing, affixing, and displaying official stamps, labels, or other official indicia for taxable substances.  90 Acts, ch 1251, §38  C91, §421A.2  C93, §453B.2  2018 Acts, ch 1041, §127
IA Code § 453B.3 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.3 - Tax payment required for possession — payment due.

453B.3 Tax payment required for possession — payment due.   1. A dealer shall not possess, distribute, or offer to sell a taxable substance unless the tax imposed under this chapter has been paid as evidenced by a stamp, label, or other official indicia permanently affixed to the taxable substance.   2. Taxes imposed on taxable substances by this chapter are due and payable immediately upon manufacture, production, acquisition, purchase, or possession by a dealer.   3. If the indicia evidencing the payment of the tax imposed on taxable substances under this chapter have not been affixed, the dealer shall have the indicia permanently affixed on the taxable substance immediately after receiving the taxable substance. A stamp, label, or other official indicia shall be used only once and shall not be used after the date of expiration.   4. All excise taxes collected under this chapter by a dealer or any individual are deemed to be held in trust for the state of Iowa.  90 Acts, ch 1251, §39  C91, §421A.3  C93, §453B.3  2004 Acts, ch 1073, §49; 2018 Acts, ch 1041, §127
IA Code § 453B.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.4 - Measurements.

453B.4 Measurements.   For purposes of measurements under this chapter, the weight of a taxable substance shall be measured by its weight in metric grams in the dealer’s possession. If a taxable substance consists of a mixture containing both marijuana and another substance or combination of substances listed in the definition of taxable substance in section 453B.1, the taxable substance shall be taxed under section 453B.7, subsection 2.  90 Acts, ch 1251, §40  C91, §421A.4  C93, §453B.4
IA Code § 453B.5 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.5 - Defense or immunity.

453B.5 Defense or immunity.   This chapter does not provide in any manner a defense or affirmative defense to or immunity for a dealer from criminal prosecution pursuant to Iowa law.  90 Acts, ch 1251, §41  C91, §421A.5  C93, §453B.5
IA Code § 453B.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.6 - Chapter not applicable to lawful possession.

453B.6 Chapter not applicable to lawful possession.   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
IA Code § 453B.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.7 - Tax imposed — rate of tax.

453B.7 Tax imposed — rate of tax.   An excise tax is imposed on dealers at the following rates:   1. On each gram of processed marijuana, or each portion of a gram, five dollars.   2. On each gram or portion of a gram of any taxable substance, other than marijuana, sold by weight, two hundred fifty dollars.   3. On each unprocessed marijuana plant, seven hundred fifty dollars.   4. On each ten dosage units of any taxable substance, other than unprocessed marijuana plants, that is not sold by weight, or portion thereof, four hundred dollars.  90 Acts, ch 1251, §43  C91, §421A.7  C93, §453B.7  95 Acts, ch 83, §32; 2013 Acts, ch 90, §108  Referred to in §453B.4, 453B.8, 453B.12
IA Code § 453B.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.8 - Price of stamps, labels, or other indicia.

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.  90 Acts, ch 1251, §44  C91, §421A.8  C93, §453B.8
IA Code § 453B.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.9 - Assessments are jeopardy assessments.

453B.9 Assessments are jeopardy assessments.   1. All assessments of taxes made pursuant to this chapter shall be considered jeopardy assessments or collections as provided in section 422.30. The director shall assess a tax, interest, and applicable penalties based on knowledge or information available to the director; serve the taxpayer by regular mail at the taxpayer’s last known address or in person, a written notice of the amount of tax, interest, and penalty due, which notice may include a demand for immediate payment; and immediately proceed to collect the tax, interest, and penalty by any method prescribed 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.   2. A person shall not bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter.   3. The tax, interest, and penalties assessed by the director are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show any incorrectness or invalidity of an assessment. The burden is upon the taxpayer to prove that the shipment, transportation, importation, acquisition, purchase, possession, manufacture, or production of a taxable substance was lawful if a taxpayer’s status as a dealer is disputed. Any statement filed by the director with the clerk of the district court, or any other certificate by the director of the amount of tax, interest, and penalties determined or assessed is admissible in evidence and is prima facie evidence of the facts contained in the statement.  90 Acts, ch 1251, §45  C91, §421A.9  C93, §453B.9  94 Acts, ch 1165, §40; 2018 Acts, ch 1041, §127
IA Code § 453B.10 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.10 - Confidential nature of information.

453B.10 Confidential nature of information.   1. Notwithstanding any law to the contrary, the director or an employee of the department shall not reveal any information obtained from a dealer; nor shall information obtained from a dealer be used against the dealer in any criminal proceeding, unless the information is independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer against whom the tax was assessed.   2. A person who violates this section is guilty of a simple misdemeanor.   3. This section does not prohibit the director from publishing statistics that do not disclose the identity of the dealers.   4. A stamp, label, or other official indicia denoting payment of the tax imposed under this chapter shall not be used against a taxpayer in a criminal proceeding, except that such information may be used against the taxpayer in connection with the administration or civil or criminal enforcement of the tax imposed under this chapter or any similar tax imposed by another state or local unit of government.  90 Acts, ch 1251, §46  C91, §421A.10  C93, §453B.10  2015 Acts, ch 29, §114
IA Code § 453B.11 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.11 - Examination of records by director — subpoenas.

453B.11 Examination of records by director — subpoenas.   1. For the purpose of determining whether or not the dealer should have paid taxes, determining the amount of tax that should have been paid, or collecting any taxes under this chapter, the director may examine, or cause to be examined, any books, papers, records, or memoranda that may be relevant to making such determinations, whether the books, papers, records, or memoranda are the property of or in the possession of the dealer or another person. The director may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the director or an examiner or investigator, the court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, or memoranda. The director may also issue subpoenas. Disobedience of subpoenas issued under this chapter is punishable by the district court of the county in which the subpoena is issued, or if the subpoena is issued by the director, by the district court of the county in which the party served with the subpoena is located, in the same manner as a contempt of court.   2. The director may petition the district court or a magistrate for an administrative search warrant as authorized by section 808.14 to execute a distress warrant authorized by section 422.26.  90 Acts, ch 1251, §47  C91, §421A.11  C93, §453B.11  2018 Acts, ch 1041, §127