reglab/housing_qa huggingface dataset:
IA Code § 453B.12 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.12 - Civil and criminal penalties for violation of chapter — interest.

453B.12 Civil and criminal penalties for violation of chapter — interest.   1. A dealer who violates this chapter is subject to a penalty equal to the amount of the tax imposed by section 453B.7, in addition to the tax imposed by that section. The dealer shall pay interest on the tax and penalty at the rate in effect under section 421.7, counting each fraction of a month as an entire month, computed from the date of assessment through the date of payment. The penalty and interest shall be collected as part of the tax.   2. In addition to the civil tax penalty and interest imposed by this section, a dealer distributing, offering to sell, or possessing taxable substances without affixing the appropriate stamps, labels, or other official indicia is guilty of a class “D” felony.   3. A person who possesses, prints, engraves, makes, issues, sells, or circulates a counterfeit taxable substance tax stamp, label, or other official indicia, or places or causes to be placed a counterfeit taxable substance tax stamp, label, or other official indicia on a taxable substance, is guilty of a class “D” felony.   4. A person who uses, sells, offers for sale, or possesses for use or sale a previously used or expired taxable substance tax stamp, label, or other official indicia, or attaches or causes to be attached a previously used or expired taxable substance tax stamp, label, or other official indicia to a taxable substance, is guilty of a class “D” felony.   5. Notwithstanding section 802.3, an indictment may be found or information filed upon any criminal offense specified in this chapter, in the proper court, within six years after the commission of the offense.  90 Acts, ch 1251, §48  C91, §421A.12  C93, §453B.12  2015 Acts, ch 29, §114  Referred to in §803.3
IA Code § 453B.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.13 - Credit for previously paid taxes.

453B.13 Credit for previously paid taxes.   If another state or local unit of government has previously assessed an excise tax on a taxable substance, the taxpayer shall pay the difference between the tax imposed under this chapter and the tax previously paid. If the tax previously paid to the other state or local unit of government was equal to or greater than the tax imposed under this chapter, no tax is due. The burden is on the taxpayer to show that an excise tax on the taxable substances has been paid to another state or local unit of government.  90 Acts, ch 1251, §49  C91, §421A.13  C93, §453B.13  Referred to in §453B.8
IA Code § 453B.14 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.14 - Revision of tax — refunds.

453B.14 Revision of tax — refunds.   Sections 421.5, 422.26, 422.28, 422.29, 422.73, and 422.74 shall apply to this chapter, except that a refund claim filed later than thirty days from the expiration date of the stamps for which the refund is requested shall not be allowed by the director.  90 Acts, ch 1251, §50  C91, §421A.14  C93, §453B.14
IA Code § 453B.15 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.15 - Availability of records and information.

453B.15 Availability of records and information.   The director may request from state, county, and local agencies, information and assistance deemed necessary to administer this chapter. State, county, and local agencies, officers, and employees shall cooperate with the director in identifying dealers and shall, on request, supply the department with available information and assistance which the director deems necessary to administer this chapter, notwithstanding any provisions of law making such information confidential.  90 Acts, ch 1251, §51  C91, §421A.15  C93, §453B.15
IA Code § 453B.16 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.16 - Notice of conviction.

453B.16 Notice of conviction. Repealed by 2019 Acts, ch 59, §238.
IA Code § 453B.17 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.17 - Exemption — Iowa hemp Act — hemp and hemp products.

453B.17 Exemption — Iowa hemp Act — hemp and hemp products.   This chapter does not apply to any of the following:   1. Hemp that is hemp seed delivered for planting at a licensed crop site, or hemp that is or was produced at the site, by a person operating under a hemp license issued by the department of agriculture and land stewardship in accordance with the provisions of chapter 204.   2. Hemp that was produced in another state in accordance with the federal hemp law and other applicable law.   3. A hemp product as provided in chapter 204.  2019 Acts, ch 130, §31, 33  Section effective April 8, 2020; the secretary of agriculture published an advisory notice in IAB Vol. XLII, No. 21 (4/8/20), p. 2630, that the state plan for the production of hemp was certified by the United States department of agriculture and that Code chapter 204 was implemented on that date; see  2019 Acts, ch 130, §18, 33  NEW section
IA Code § 453B.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES|Section 453B.18 - Exemption — Iowa hemp Act — negligent violation program.

453B.18 Exemption — Iowa hemp Act — negligent violation program.   Notwithstanding any provision of this chapter to the contrary, a person shall not be guilty of an offense under this chapter for producing or possessing the plant cannabis, if all of the following apply:   1. The person holds a valid hemp license issued by the department of agriculture and land stewardship as provided in chapter 204.   2. The plant is or was produced on the licensee’s crop site as provided in chapter 204.   3. The offense arises out of a test of a sample of plants that are part of a crop produced on the licensee’s crop site and the test indicates that the sample does not qualify as hemp under section 204.8 and it does not exceed a maximum concentration of two percent delta-9 tetrahydrocannabinol on a dry weight basis.   4. The licensee is participating in or has successfully completed the negligent violation program that applies to the licensee’s crop site described in subsection 3 if such program is established by the department of agriculture and land stewardship pursuant to section 204.15.  2019 Acts, ch 130, §32, 33  Section effective April 8, 2020; the secretary of agriculture published an advisory notice in IAB Vol. XLII, No. 21 (4/8/20), p. 2630, that the state plan for the production of hemp was certified by the United States department of agriculture and that Code chapter 204 was implemented on that date; see  2019 Acts, ch 130, §18, 33  NEW section
IA Code § 453D.1 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453D - TOBACCO PRODUCT MANUFACTURERS — ENFORCEMENT OF FINANCIAL OBLIGATIONS|Section 453D.1 - Findings and purpose.

453D.1 Findings and purpose.   The general assembly finds that violations of chapter 453C threaten the integrity of the tobacco master settlement agreement, the fiscal soundness of the state, and the public health and that establishing procedural enforcement enhancements will aid in the enforcement of chapter 453C and thereby safeguard the master settlement agreement, the fiscal soundness of the state, and the public health.  2003 Acts, ch 97, §1, 13
IA Code § 453D.2 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453D - TOBACCO PRODUCT MANUFACTURERS — ENFORCEMENT OF FINANCIAL OBLIGATIONS|Section 453D.2 - Definitions.

453D.2 Definitions.   As used in this chapter, unless the context otherwise requires:   1. “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including but not limited to “menthol”, “lights”, “kings”, and “100s”, and including any brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.   2. “Cigarette” means cigarette as defined in section 453C.1.   3. “Department” means the department of revenue.   4. “Director” means the director of revenue.   5. “Distributor” means a person, notwithstanding established residency or location, who purchases non-tax-paid cigarettes and stores, sells, or otherwise disposes of the cigarettes.   6. “Master settlement agreement” means master settlement agreement as defined in section 453C.1.   7. “Nonparticipating manufacturer” means any tobacco product manufacturer that is not a participating manufacturer.   8. “Participating manufacturer” means participating manufacturer as defined in section II(jj) of the master settlement agreement and all amendments to the master settlement agreement.   9. “Qualified escrow fund” means qualified escrow fund as defined in section 453C.1.   10. “Stamping agent” means a person authorized to affix tax stamps to packages or other containers of cigarettes pursuant to chapter 453A or any person that is required to pay the tax imposed pursuant to chapter 453A on cigarettes.   11. “Tobacco product manufacturer” means tobacco product manufacturer as defined in section 453C.1.   12. “Units sold” means units sold as defined in section 453C.1.  2003 Acts, ch 97, §2, 13; 2003 Acts, ch 145, §286
IA Code § 453D.4 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453D - TOBACCO PRODUCT MANUFACTURERS — ENFORCEMENT OF FINANCIAL OBLIGATIONS|Section 453D.4 - Agent for service of process.

453D.4 Agent for service of process.   1. A nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having the nonparticipating manufacturer’s brand family included or retained in the directory, appoint and continually engage without interruption the services of an agent in this state to act as agent for service of process on whom all process, and any action or proceeding against the nonparticipating manufacturer concerning or arising out of the enforcement of this chapter or chapter 453C, may be served in any manner authorized by law. The service shall constitute legal and valid service of process on the nonparticipating manufacturer. The nonparticipating manufacturer shall provide the name, address, telephone number, and proof of the appointment and availability of the agent to, and to the satisfaction of, the director and the attorney general.   2. The nonparticipating manufacturer shall provide notice to the director and the attorney general thirty calendar days prior to termination of the authority of an agent and shall further provide proof to the satisfaction of the attorney general of the appointment of a new agent at least five calendar days prior to the termination of the existing agent appointment. In the event an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the director and the attorney general of the termination within five calendar days and shall include proof to the satisfaction of the attorney general of the appointment of a new agent.   3. A nonparticipating manufacturer whose products are sold in this state, who has not appointed or designated an agent as required, shall be deemed to have appointed the secretary of state as agent and may be proceeded against in the courts of this state by service of process upon the secretary of state. However, the appointment of the secretary of state as agent shall not satisfy the condition precedent for having the brand families of the nonparticipating manufacturer included or retained in the directory.  2003 Acts, ch 97, §4, 13  Referred to in §453D.3
IA Code § 453D.6 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453D - TOBACCO PRODUCT MANUFACTURERS — ENFORCEMENT OF FINANCIAL OBLIGATIONS|Section 453D.6 - Penalties and other remedies.

453D.6 Penalties and other remedies.   1. In addition to or in lieu of any other civil or criminal remedy provided by law, upon a determination that any person has violated section 453D.3, subsection 3, or any rule adopted pursuant to that subsection, the director may revoke or suspend the permit or license of any stamping agent or distributor in the manner provided in chapter 453A. Each stamp affixed and each sale or offer to sell cigarettes in violation of section 453D.3, subsection 3, shall constitute a separate violation. For each violation, the director may also impose a civil penalty in an amount not to exceed the greater of five hundred percent of the retail value of the cigarettes or five thousand dollars upon a determination of violation of section 453D.3, subsection 3, or any rules adopted pursuant to section 453D.3, subsection 3. A penalty shall be imposed in the manner provided in chapter 453A.   2. Cigarettes that have been sold, offered for sale, or possessed for sale in this state, or imported for personal consumption in this state in violation of section 453D.3, subsection 3, shall be deemed contraband under section 453A.32 and the cigarettes shall be subject to seizure and forfeiture as provided in that section, and all cigarettes so seized and forfeited shall be destroyed and not resold.   3. The attorney general, on behalf of the director, may seek an injunction to restrain a threatened or actual violation of section 453D.3, subsection 3, or section 453D.5, subsection 1 or 4, by a stamping agent or distributor and to compel the stamping agent or distributor to comply with these sections. In any action brought pursuant to this section, the state shall be entitled to recover the costs of investigation, expert witness fees, costs of the action, and reasonable attorney fees.   4. It shall be unlawful for a person to sell or distribute cigarettes or acquire, hold, own, possess, transport, import, or cause to be imported cigarettes that the person knows or should know are intended for distribution or sale in the state in violation of section 453D.3, subsection 3. A violation of this subsection is a serious misdemeanor.  2003 Acts, ch 97, §6, 13
IA Code § 453D.7 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453D - TOBACCO PRODUCT MANUFACTURERS — ENFORCEMENT OF FINANCIAL OBLIGATIONS|Section 453D.7 - Miscellaneous provisions.

453D.7 Miscellaneous provisions.   1. A determination of the attorney general not to include or to remove from the directory a brand family or tobacco product manufacturer shall be subject to review in a manner prescribed in rules adopted by the director.   2. A person shall not be issued a permit or license or be granted a renewal of a permit or license to act as a stamping agent or distributor unless the person has certified in writing, under penalty of perjury, that the person will comply fully with this chapter.   3. The director and the attorney general shall adopt rules as necessary to effect the purposes of this chapter.   4. In any action brought by the state to enforce this chapter, the state shall be entitled to recover the costs of the investigation, expert witness fees, costs of the action, and reasonable attorney fees.   5. If a court determines that a person has violated this chapter, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the treasurer of state.   6. Unless otherwise expressly provided, the remedies or penalties provided by this chapter are cumulative relative to each other and relative to any other remedies or penalties available under any other law of this state.  2003 Acts, ch 97, §7, 13
IA Code § 453D.8 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453D - TOBACCO PRODUCT MANUFACTURERS — ENFORCEMENT OF FINANCIAL OBLIGATIONS|Section 453D.8 - Standing appropriation.

453D.8 Standing appropriation.   There is appropriated from the general fund of the state to the department of revenue each fiscal year beginning July 1, 2004, and thereafter, the sum of twenty-five thousand dollars for enforcement of this chapter.  2003 Acts, ch 97, §8, 13; 2003 Acts, ch 145, §286  See Iowa Acts for special provisions relating to appropriations in a given year
IA Code § 453D.9 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 453D - TOBACCO PRODUCT MANUFACTURERS — ENFORCEMENT OF FINANCIAL OBLIGATIONS|Section 453D.9 - Construction and severability.

453D.9 Construction and severability.   1. If a court of competent jurisdiction finds that the provisions of this chapter and of chapter 453C conflict and cannot be harmonized, the provisions of chapter 453C shall prevail.   2. If any portion of this chapter causes chapter 453C to no longer constitute a qualifying or model statute, as defined in the master settlement agreement, that portion of this chapter shall be void.   3. If any portion of this chapter is for any reason held to be invalid, unlawful, or unconstitutional, the determination shall not affect the validity of the remaining provisions of this chapter or any part of this chapter.  2003 Acts, ch 97, §9, 13
IA Code § 455A.1 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 455A - DEPARTMENT OF NATURAL RESOURCES|Section 455A.1 - Definitions.

455A.1 Definitions.   As used in this chapter unless the context otherwise requires:   1. “Department” means the department of natural resources created under section 455A.2.   2. “Director” means the director of the department of natural resources.   3. “Environmental protection commission” means the environmental protection commission created under section 455A.6.   4. “Fund” means the Iowa resources enhancement and protection fund created under section 455A.18.   5. “Natural resource commission” means the natural resource commission created under section 455A.5.  86 Acts, ch 1245, §1801; 89 Acts, ch 236, §1; 2015 Acts, ch 103, §42
IA Code § 455A.2 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 455A - DEPARTMENT OF NATURAL RESOURCES|Section 455A.2 - Department of natural resources.

455A.2 Department of natural resources.   A department of natural resources is created, which has the primary responsibility for state parks and forests, protecting the environment, and managing fish, wildlife, and land and water resources in this state.  86 Acts, ch 1245, §1802; 2009 Acts, ch 108, §17, 41  Referred to in §7E.5, 16.131A, 455A.1, 455B.101, 455C.1, 455D.1, 455E.2, 455H.103, 455I.2, 455K.2, 456A.1, 456B.1, 458A.2, 459.102, 461A.1, 464A.1A, 465C.1, 483A.1A, 484C.1
IA Code § 455A.3 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 455A - DEPARTMENT OF NATURAL RESOURCES|Section 455A.3 - Director — qualifications.

455A.3 Director — qualifications.   The chief administrative officer of the department is the director who shall be appointed by the governor, subject to confirmation of the senate, and serve at the governor’s pleasure. The governor shall make the appointment based on the appointee’s training, experience, and capabilities. The director shall be knowledgeable in the general field of natural resource management and environmental protection. The salary of the director shall be fixed by the governor within salary guidelines or a range established by the general assembly.  86 Acts, ch 1245, §1803  Referred to in §455H.103  Confirmation, see §2.32
IA Code § 455A.7 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 455A - DEPARTMENT OF NATURAL RESOURCES|Section 455A.7 - Creation of divisions, bureaus, and other administrative entities — deputy director — administrators.

455A.7 Creation of divisions, bureaus, and other administrative entities — deputy director — administrators.   1. The director may establish administrative divisions, bureaus, or other administrative entities within the department in order to most efficiently and effectively carry out the department’s responsibilities. The creation or modification of departmental divisions, bureaus, or other administrative entities shall be implemented only after consultation with the natural resource commission or the environmental protection commission as applicable.   2. The director shall appoint a deputy director who shall be in charge of the department in the absence of the director. The appointment shall be based on the appointee’s training, experience, and capabilities.   3. The director shall appoint an administrator for each division created under subsection 1. The director shall make the appointment based on the appointee’s training, experience, and capabilities. Each administrator has the responsibility of administering the programs assigned the division under subsection 1 and other programs assigned by the director. Each administrator shall carry out the duties and responsibilities of office under the general direction and supervision of the director.  86 Acts, ch 1245, §1807; 91 Acts, ch 268, §233; 92 Acts, ch 1239, §21, 44, 45; 2000 Acts, ch 1160, §1; 2001 Acts, ch 7, §3; 2002 Acts, ch 1162, §42
IA Code § 455A.8 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 455A - DEPARTMENT OF NATURAL RESOURCES|Section 455A.8 - Brushy creek recreation trails advisory board.

455A.8 Brushy creek recreation trails advisory board. Repealed by 2018 Acts, ch 1044, §3.
IA Code § 455A.8A (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 455A - DEPARTMENT OF NATURAL RESOURCES|Section 455A.8A - Brushy creek recreation area — trail improvements.

455A.8A Brushy creek recreation area — trail improvements. Repealed by 2018 Acts, ch 1044, §3.
IA Code § 455A.9 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 455A - DEPARTMENT OF NATURAL RESOURCES|Section 455A.9 - Fees — publications.

455A.9 Fees — publications.   1. The department may establish a schedule of fees for subscriptions to publications produced by the department, including periodicals. However, this section does not apply to application forms and materials intended for general distribution which explain departmental programs or duties.   2. Fees shall be based on the amount required to recover the reasonable costs of producing a publication, including costs relating to preparing, printing, publishing, and distributing the publication.  91 Acts, ch 268, §235; 2018 Acts, ch 1026, §141
IA Code § 455A.10 (2021)
2021 Iowa Code|Title XI - NATURAL RESOURCES|Chapter 455A - DEPARTMENT OF NATURAL RESOURCES|Section 455A.10 - State fish and game protection fund — capital projects and contingencies.

455A.10 State fish and game protection fund — capital projects and contingencies.   Funds remaining in the state fish and game protection fund during a fiscal year which are not specifically appropriated by the general assembly are appropriated and may be used for capital projects and contingencies under the jurisdiction of the department relating to fish and wildlife arising during the fiscal year. A contingency shall not include any purpose or project which was presented to the general assembly by way of a bill or a proposed bill and which failed to be enacted into law. For the purpose of this section, a necessity of additional operating funds may be construed as a contingency. Before any of the funds authorized to be expended by this section are allocated for contingencies, it shall be determined by the executive council that a contingency exists and that the contingency was not existent while the general assembly was in session and that the proposed allocation shall be for the best interests of the state. If a contingency arises or could reasonably be foreseen during the time the general assembly is in session, expenditures for the contingency must be authorized by the general assembly.  91 Acts, ch 268, §610; 2002 Acts, ch 1162, §44