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 \n
Notes of Decisions
Cited in
61
cases (
13 in the last 5 years), 1993–2026 · leading case:
State v. White, 545 N.W.2d 552 (Iowa 1996).
State v. White, 545 N.W.2d 552 (Iowa 1996).
· cites it 27× “See Iowa Code §§ 453B.3, .7, .12 (1993). White challenges his conviction claiming chapter 453B gives him a reasonable time following his possession of the cocaine to obtain and affix the tax stamps.”
State v. Gonzalez, 582 N.W.2d 515 (Iowa 1998).
· cites it 8× “The latter four charges each assert a violation of Iowa Code section 453B.3 (1995). The four drug stamp violations relate to the substances involved in each of the four separate delivery charges.”
State of Iowa v. Christine Ann Kern, 831 N.W.2d 149 (Iowa 2013).
· cites it 4× “Iowa Code § 453B.3. The State prosecuted Kern for this crime based on its claim that she possessed the marijuana found in the house.”
State v. Maghee, 573 N.W.2d 1 (Iowa 1997).
· cites it 3× “§ 453B.3. On appeal, Maghee makes three arguments to challenge his conviction for failure to affix a drug tax stamp.”
State v. Lane, 726 N.W.2d 371 (Iowa 2007).
· cites it 2× “401(1)( b )(7) (2003) and two counts of failure to affix a drug tax stamp in violation of Iowa Code sections 453B.3 and 453B.12. Prior to trial, Lane filed a motion to suppress the evidence seized by the State.”
State v. Webb, 648 N.W.2d 72 (Iowa 2002).
· cites it 2× “401(1)(d), failure to affix a drug tax stamp in violation of Iowa Code sections 453B.3 and 453B.12, and child endangerment in violation of Iowa Code section 726.”
State v. Lewis, 675 N.W.2d 516 (Iowa 2004).
· cites it 2× “401(1)( e ) and failure to affix a drug tax stamp in violation of Iowa Code sections 453B.3 and 453B.12. Lewis filed a motion to suppress claiming the entrance onto his property violated his rights under the Fourth Amendment to the United States Constitution and article I,…”
State v. Martens, 569 N.W.2d 482 (Iowa 1997).
· cites it 4× “Defendant objected that the mature stalks should not be included in calculating the certified weight for which a tax stamp is required under Iowa Code section 453B.3. Defendant’s conviction was under chapter 453B of the 1993 Iowa Code, which defined a dealer as follows: 3.”
State v. Maxwell, 743 N.W.2d 185 (Iowa 2008).
“In count two the State charged Maxwell with failure to possess a tax stamp, a class “D” felony, in violation of sections 453B.3 and 453B.12. The State also sought a habitual offender enhancement of both charges under section 902.”
State of Iowa v. Shaunta Rose Hopkins, 860 N.W.2d 550 (Iowa 2015).
“401(l)(c)(8); failure to possess a tax stamp, a class “D” felony under sections 453B.3 and 453B.12; and possession of a controlled substance (marijuana), a serious misdemeanor under section 124.”
Iowa Code § 453B.3(1): 2 cases
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.