Opinion ID: 1724173
Heading Depth: 1
Heading Rank: 2

Heading: Procedure For Issuance Of An Administrative Search Warrant.

Text: The stated purpose of the warrant obtained by Wetlaufer was to allow the Department to collect the drug tax assessed against Eames. [1] Therefore, we start our review of the applicable statutes with the law imposing this tax. A. Assessment of the tax. Iowa Code chapter 453B imposes an excise tax on dealers. See Iowa Code § 453B.7. A dealer is defined in part as any person possessing 42½ grams or more of marijuana in this state. Id. § 453B.1(3)(b). The excise tax may be assessed by the director of the Department based on knowledge or information available to the director. Iowa Code Ann. § 453B.9 (West Supp.1997). [2] The director is required to serve the taxpayer by regular mail at the taxpayer's last known address or in person with a written notice of the amount of tax, interest, and penalty due, which notice may include a demand for immediate payment. Id. Service of the notice by regular mail is complete upon mailing. Id. Upon service of the notice, the director may  immediately proceed to collect the tax, interest, and penalty by any method prescribed in section 422.30. Id. (emphasis added). All assessments of taxes made pursuant to chapter 453B are considered jeopardy assessments as provided in section 422.30. Id. B. Collection of the tax. The method of collection is affected by chapter 453B's characterization of the drug tax assessment as a jeopardy assessment. Jeopardy assessments are governed by Iowa Code section 422.30: If the director believes that the assessment or collection of taxes will be jeopardized by delay, the director may immediately make an assessment of the estimated amount of tax due, together with all interest, additional amounts, or penalties, as provided by law. The director shall serve the taxpayer by regular mail at the taxpayer's last known address or in person, with a written notice of the amount of tax, interest, and penalty due, which notice may include a demand for immediate payment. Service of the notice by regular mail is complete upon mailing. A distress warrant may be issued or a lien filed against the taxpayer immediately. Id. § 422.30 (emphasis added). A distress warrant is directed to the sheriff of the appropriate county and [identifies] the taxpayer, the tax type, and the delinquent amount. Iowa Code § 422.26. It directs the sheriff to seize, levy upon, or sell any real or personal property belonging to the taxpayer to satisfy the delinquency. Id. Iowa Code section 453B.11 empowers the director to obtain an administrative search warrant as authorized by section 808.14 to execute a distress warrant. Section 808.14 merely authorizes the court to issue an administrative search warrant in accordance with the statutory and common law requirements for the issuance of such warrants. [3]