Iowa Code » Chapter 453B — EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES
Iowa Code

Iowa Code § 453B.2 (2026)

Administration — rules

✓ Iowa Code 2026 (laws through the 2025 session)
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1. The director shall administer this chapter. The director shall collect all taxes, interest,\n\nTue Dec 09 22:10:46 2025 Iowa Code 2026, Chapter 453B (36, 0) §453B.2, EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES 2\n\nand 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 \n

Notes of Decisions
Cited in 2 cases, 1996–2000 · leading case: State v. White, 545 N.W.2d 552 (Iowa 1996).
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State v. White, 545 N.W.2d 552 (Iowa 1996). “See Iowa Code § 453B.2 (1993) (requiring the director of revenue and finance to “adopt a uniform system of providing, affixing, and displaying official stamps, labels, or other official indicia for taxable substances”).”
State v. Baehler, 604 N.W.2d 601 (Iowa 2000). “See Iowa Code § 453B.2 (placing duty of enforcement on the director of revenue and finance).”
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