Iowa legal term
Taxable substance in Iowa Criminal Law
Current through 2026 Iowa legislative session
In Iowa criminal law, “Taxable substance” is a term defined by statute rather than by its everyday meaning. Its statutory definition — quoted verbatim below — controls how the term is applied throughout the Iowa criminal code.
What does “Taxable substance” mean in Iowa criminal law?
“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. (Iowa Code § 453B.1)
Statutes defining or using this term
Charges using this term
Related terms in the same statutes
This reference is informational and is not legal advice.