Opinion ID: 1577762
Heading Depth: 1
Heading Rank: 2

Heading: The Drug Tax Stamp Conviction.

Text: On this issue, Rhiner's contention is simply that the drug tax stamp law does not apply because the methamphetamine here was in an unfinished form. For reasons that follow we agree. Because our resolution of this issue turns on statutory interpretation, our review is for correction of errors at law. State v. Snyder, 634 N.W.2d 613, 615 (Iowa 2001). Our ultimate goal in interpreting statutes is to discover the true intention of the legislature, considering the clearly stated objects and purposes involved. Bernau v. Iowa Dep't of Transp., 580 N.W.2d 757, 761 (Iowa 1998). We will not search for meaning beyond the express terms of a statute when the statute is plain and its meaning is clear. Snyder, 634 N.W.2d at 615. When the explicit terms of a statute are ambiguous, we will resort to rules of statutory construction. City of Waukee v. City Dev. Bd., 590 N.W.2d 712, 717 (Iowa 1999). In searching for legislative intent, we are bound by what the legislature said, not by what it should or might have said. Krull v. Thermogas Co., 522 N.W.2d 607, 612 (Iowa 1994). Where the legislature has not defined the words of the statute, we may refer to prior decisions of this court and others, similar statutes, dictionary definitions, and common usage. Bernau, 580 N.W.2d at 761. Iowa Code chapter 453B deals with imposing an excise tax on unlawful dealing in certain substances. See generally Iowa Code ch. 453B. Iowa Code section 453B.3 of that chapter provides in relevant part: 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. Taxes imposed on taxable substances by this chapter are due and payable immediately upon manufacture .... Iowa Code § 453B.3 (emphasis added). A taxable substance means, among other things, a controlled substance. Iowa Code § 453B.1(10). Methamphetamine is a controlled substance. See Iowa Code §§ 124.101(5), 124.206(4)( b ). A dealer means any person who ... manufactures ... seven or more grams of a taxable substance.... Iowa Code § 453B.1(3)( a ). The methamphetamine here was more than seven grams. According to the first paragraph of section 453B.3, the drug tax stamp is required to show that the tax imposed under Iowa Code section 453B.7 has been paid. In the second paragraph of section 453B.3, the tax is due and payable immediately upon manufacture. Iowa Code § 453B.3. Chapter 453B does not define manufacture, so we resort to its common meaning. Gardin v. Long Beach Mtg. Co., 661 N.W.2d 193, 197 (Iowa 2003). The common meaning of manufacture is to make (as raw material) into a product suitable for use. Webster's Third New International Dictionary 1378 (2002). Payment is not due and therefore a drug tax stamp is not required until the drug manufacturing process is completed. This is so because unless the manufacturing process is completed the controlled substance is not suitable for use. If the legislature intended to require a drug tax stamp on methamphetamine in its unfinished state, it knew how to do so. For example, chapter 453B distinguishes between unprocessed and processed marijuana plants. See Iowa Code §§ 453B.1(2)( b ) and ( c ), (8), (11). Nila Bremer, a criminalist for the Iowa Department of Public Safety, analyzed the samples of the liquid taken from the vehicle Rhiner was driving. The liquid contained methamphetamine, pseudoephedrine, engine starting fluid, and the byproduct CMP (1-(1′, 4′-cyclohexadienyl) 2-methylaminopropane). According to Bremer, the liquid seized was at step three of five steps required in the manufacture of methamphetamine. The two additional steps to complete the process required the addition of hydrogenchloride gas, filtering, and drying it down. Until then, there is no completed product. From Bremer's testimony, it is clear that the manufacturing process necessary to make the drug a usable product had not been completed at the time of the seizure. The drug tax stamp was therefore not required. Consequently, we conclude the drug tax stamp conviction cannot stand. Accordingly, we vacate the court of appeals decision on the drug tax stamp conviction and sentence, reverse the district court judgment of conviction and sentence on this charge, and remand for resentencing. We affirm the decision of the court of appeals on all the other issues as well as on Rhiner's claims of ineffective assistance of counsel. We also affirm the district court's judgment of conviction on the conspiracy charge. COURT OF APPEALS DECISION VACATED IN PART AND AFFIRMED IN PART; DISTRICT COURT JUDGMENT REVERSED IN PART AND AFFIRMED IN PART; CASE REMANDED.