reglab/statecodes huggingface dataset:
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS › Section 453A.35A - Health care trust fund.

453A.35A Health care trust fund.
1. A health care trust fund is created in the office of the treasurer of state. The fund consists of the revenues generated from the tax on cigarettes pursuant to section 453A.6, subsection 1, and from the tax on tobacco products as specified in section 453A.43, subsections 1, 2, 3, and 4, that are credited to the health care trust fund, annually, pursuant to section 453A.35. Moneys in the fund shall be separate from the general fund of the state and shall not be considered part of the general fund of the state. However, the fund shall be considered a special account for the purposes of section 8.53 relating to generally accepted accounting principles. Moneys in the fund shall be used only as specified in this section and shall be appropriated only for the uses specified. Moneys in the fund are not subject to section 8.33 and shall not be transferred, used, obligated, appropriated, or otherwise encumbered, except as provided in this section. Notwithstanding section 12C.7, subsection 2, interest or earnings on moneys deposited in the fund shall be credited to the fund.
2. Moneys in the fund shall be used only for purposes related to health care, substance abuse treatment and prevention, and tobacco use prevention, cessation, and control.
2007 Acts, ch 17, §6, 12; 2011 Acts, ch 131, §97, 158
Referred to in §453A.35
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS › Section 453A.36A - Self-service sales prohibited.

453A.36A Self-service sales prohibited.
1. Except as provided in section 453A.36, subsection 6, a retailer shall not sell or offer for sale tobacco, tobacco products, alternative nicotine products, vapor products, or cigarettes through the use of a self-service display.
2. Violation of this section by a holder of a retail permit is grounds for revocation of such permit.
98 Acts, ch 1129, §3; 2014 Acts, ch 1109, §9
Legislative intent to restrict access of minors to cigarettes and tobacco products;
98 Acts, ch 1129, §1
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS › Section 453A.37 - Violation as fraudulent practice.

453A.37 Violation as fraudulent practice.
A person who violates a provision of this subchapter is guilty of a fraudulent practice unless otherwise provided in this subchapter.
[C39, §1556.32; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.37]
89 Acts, ch 251, §2
C93, §453A.37
2018 Acts, ch 1041, §127
Fraudulent practices, see §714.8 – 714.14
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS › Section 453A.38 - Counterfeiting and previously used stamps.

453A.38 Counterfeiting and previously used stamps.
Any person who shall print, engrave, make, issue, sell, or circulate, or shall possess or have in the person’s possession with intent to use, sell, circulate, or pass, any counterfeit stamp or previously used stamp, or who shall use, or consent to the use of, any counterfeit stamp or previously used stamp in connection with the sale, or offering for sale, of any cigarettes, or who shall place, or cause to be placed, on any individual package of cigarettes, any counterfeit stamp or previously used stamp, shall be guilty of an aggravated misdemeanor.
[C24, 27, 31, 35, §1573; C39, §1556.33; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §98.38]
C93, §453A.38
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS › Section 453A.39 - Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration.

453A.39 Tobacco, tobacco products, alternative nicotine products, vapor products, and cigarette samples — restrictions — administration.
1. A manufacturer, distributor, wholesaler, retailer, or distributing agent, or agent thereof, shall not give away cigarettes or tobacco products at any time in connection with the manufacturer’s, distributor’s, wholesaler’s, retailer’s, or distributing agent’s business or for promotion of the business or product, except as provided in subsection 2.
2. a. All cigarette samples shall be shipped only to a distributor that has a permit to stamp cigarettes or little cigars with Iowa tax. All cigarette samples must have a cigarette stamp. The manufacturer shipping samples under this section shall send an affidavit to the director stating the shipment information, including the date shipped, quantity, and to whom the samples were shipped. The distributor receiving the shipment shall send an affidavit to the director stating the shipment information, including the date shipped, quantity, and from whom the samples were shipped. These affidavits shall be duly notarized and submitted to the director at the time of shipment and receipt of the samples. The distributor shall pay the tax on samples by separate remittance along with the affidavit.
b. A manufacturer, distributor, wholesaler, retailer, or distributing agent or agent thereof shall not give away any tobacco, tobacco products, alternative nicotine products, vapor products, or cigarettes to any person under twenty-one years of age, or within five hundred feet of any playground, school, high school, or other facility when such facility is being used primarily by persons under age twenty-one for recreational, educational, or other purposes.
c. Proof of age shall be required if a reasonable person could conclude on the basis of outward appearance that a prospective recipient of a sample may be under twenty-one years of age.
2004 Acts, ch 1073, §44; 2014 Acts, ch 1109, §10; 2020 Acts, ch 1106, §6, 8
See also §142A.6
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS › Section 453A.40 - Inventory tax.

453A.40 Inventory tax.
1. All persons required to obtain a permit or to be licensed under section 453A.13 or section 453A.44 having in their possession and held for resale on the effective date of an increase in the tax rate cigarettes, little cigars, or tobacco products upon which the tax under section 453A.6 or 453A.43 has been paid, unused cigarette tax stamps which have been paid for under section 453A.8, unused metered imprints which have been paid for under section 453A.12, or tobacco products for which the tax has not been paid under section 453A.46 shall be subject to an inventory tax on the items as provided in this section.
2. Persons subject to the inventory tax imposed under this section shall take an inventory as of the close of the business day next preceding the effective date of the increased tax rate of those items subject to the inventory tax for the purpose of determining the tax due. These persons shall report the tax on forms provided by the department of revenue and remit the tax due within thirty days of the prescribed inventory date. The department of revenue shall adopt rules as are necessary to carry out this section.
3. The rate of the inventory tax on each item subject to the tax as specified in subsection 1 is equal to the difference between the amount paid on each item under section 453A.6, 453A.8, 453A.12, or 453A.43 prior to the tax increase and the amount that is to be paid on each similar item under section 453A.6, 453A.8, 453A.12, or 453A.43 after the tax increase except that in computing the rate of the inventory tax any discount allowed or allowable under section 453A.8 shall not be considered.
88 Acts, ch 1005, §2
C89, §98.40
C93, §453A.40
2003 Acts, ch 145, §286; 2007 Acts, ch 17, §7, 11, 12
Referred to in §453A.43
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 453A - CIGARETTE AND TOBACCO TAXES AND REGULATION OF ALTERNATIVE NICOTINE PRODUCTS AND VAPOR PRODUCTS › Section 453A.47 - Refunds, credits.

453A.47 Refunds, credits.
Where tobacco products upon which the tax imposed by this subchapter has been reported and paid are shipped or transported by the distributor to consumers to be consumed without the state or to retailers or subjobbers without the state to be sold by those retailers or subjobbers without the state or are returned to the manufacturer by the distributor or destroyed by the distributor, refund of such tax or credit may be made to the distributor in accordance with regulations prescribed by the director. Any overpayment of the tax imposed under section 453A.43 may be made to the taxpayer in accordance with regulations prescribed by the director. The director shall cause any such refund of tax to be paid out of the general fund of the state, and so much of said fund as may be necessary is hereby appropriated for that purpose.
[C71, 73, 75, 77, 79, 81, §98.47]
C93, §453A.47
2013 Acts, ch 70, §23; 2018 Acts, ch 1041, §127
2023 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
2023 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
2023 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
2023 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)
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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