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 \n
Notes of Decisions
State v. Adams, 554 N.W.2d 686 (Iowa 1996).
· cites it 5× “Iowa Code § 453B.1(3). A “dosage unit” is “the unit of measurement in which a substance is dispensed to the ultimate user.”
State v. Owens, 635 N.W.2d 478 (Iowa 2001).
· cites it 4× “Section 453B.1(1) defines a controlled substance as those defined in section 124.”
State v. Carroll, 767 N.W.2d 638 (Iowa 2009).
“401(l)(d) (2005) and possession of the drugs without a drug tax stamp in violation of Iowa Code sections 453B.1(3)(6), 453B.7(1), 453B.12, and 703.”
State v. Eames, 565 N.W.2d 323 (Iowa 1997).
· cites it 4× “§ 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.”
State v. Martens, 569 N.W.2d 482 (Iowa 1997).
· cites it 2× “Iowa Code § 453B.1(3). Defendant was charged with violating subsection (b).”
State of Iowa v. Craig E. Harrison, 846 N.W.2d 362 (Iowa 2014).
“1; (2) failure to affix a drug tax stamp, in violation of Iowa Code sections 453B.1(3)(d), 453B.3, 453B.7(4), 453B.”
State v. Padavich, 536 N.W.2d 743 (Iowa 1995).
· cites it 2× “See Iowa Code §§ 453B.1, 453B.3, 453B.7, 453B.”
Wise v. State, 708 N.W.2d 66 (Iowa 2006).
“1 (1997) and with failure to affix a drug tax stamp in violation of Iowa Code sections 453B.1(3)(&), 453B.3, 453B.7(1), 453B.”
United States v. Robinson, 639 F.3d 489 (8th Cir. 2011).
“First, the Government contends that § 453B “categorically” qualifies as a controlled substance offense because “[t]he very elements of the offense require that the defendant be a dealer who unlawfully possesses], distributes, or offers to sell a controlled substance.” (emphasis…”
State v. Gonzalez, 582 N.W.2d 515 (Iowa 1998).
“401(1)(c)(2)(b) (1995) and four counts of failure to affix a drug tax stamp in violation of Iowa Code sections 453B.1, .3, .7, and .12. Pursuant to a plea agreement, he pled guilty to three of the delivery charges (counts I, III, and VII) and the five remaining counts were…”
— Iowa Code § 453B.1(1) — 2 cases
State v. Owens, 635 N.W.2d 478 (Iowa 2001).
“Section 453B.1(1) defines a controlled substance as those defined in section 124.”
— Iowa Code § 453B.1(10) — 4 cases
State v. Owens, 635 N.W.2d 478 (Iowa 2001).
“Section 453B.1(1) defines a controlled substance as those defined in section 124.”
— Iowa Code § 453B.1(2) — 1 case
— Iowa Code § 453B.1(3) — 8 cases
State v. Adams, 554 N.W.2d 686 (Iowa 1996).
“Iowa Code § 453B.1(3). A “dosage unit” is “the unit of measurement in which a substance is dispensed to the ultimate user.”
State v. Martens, 569 N.W.2d 482 (Iowa 1997).
“Iowa Code § 453B.1(3). Defendant was charged with violating subsection (b).”
Wise v. State, 708 N.W.2d 66 (Iowa 2006).
“1 (1997) and with failure to affix a drug tax stamp in violation of Iowa Code sections 453B.1(3)(&), 453B.3, 453B.7(1), 453B.”
United States v. Robinson, 639 F.3d 489 (8th Cir. 2011).
“First, the Government contends that § 453B “categorically” qualifies as a controlled substance offense because “[t]he very elements of the offense require that the defendant be a dealer who unlawfully possesses], distributes, or offers to sell a controlled substance.” (emphasis…”
— Iowa Code § 453B.1(3)(1) — 1 case
— Iowa Code § 453B.1(3)(6) — 1 case
State v. Carroll, 767 N.W.2d 638 (Iowa 2009).
“401(l)(d) (2005) and possession of the drugs without a drug tax stamp in violation of Iowa Code sections 453B.1(3)(6), 453B.7(1), 453B.12, and 703.”
— Iowa Code § 453B.1(3)(a) — 3 cases
— Iowa Code § 453B.1(3)(a)(2) — 5 cases
— Iowa Code § 453B.1(3)(a)(4) — 1 case
— Iowa Code § 453B.1(3)(b) — 4 cases
State v. Eames, 565 N.W.2d 323 (Iowa 1997).
“§ 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 § 453B.1(3)(c) — 1 case
— Iowa Code § 453B.1(3)(d) — 3 cases
State of Iowa v. Craig E. Harrison, 846 N.W.2d 362 (Iowa 2014).
“1; (2) failure to affix a drug tax stamp, in violation of Iowa Code sections 453B.1(3)(d), 453B.3, 453B.7(4), 453B.”
— Iowa Code § 453B.1(6) — 3 cases
State v. Adams, 554 N.W.2d 686 (Iowa 1996).
“Iowa Code § 453B.1(3). A “dosage unit” is “the unit of measurement in which a substance is dispensed to the ultimate user.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.