Iowa Admin. Code r. 701-91.1 - [Effective until 10/12/2022] Marijuana and controlled substances stamp tax
Iowa Code chapter 453B imposes a tax on "dealers" who possess, distribute, or offer to sell "taxable substances" as defined therein. The taxes imposed by Iowa Code chapter 453B are due and payable immediately upon manufacture, production, acquisition, purchase, or possession by a dealer Payment of the tax is evidenced by a stamp, label, or other official indicia permanently affixed to the taxable substance.
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