Iowa statute
Iowa Code § 453B.6 — Chapter not applicable to lawful possession
Current through 2026 Iowa Code (enactments effective on or before 2026-01-01, through the 2025 Regular Session, 91st G.A.)
Part of Chapter 453B: Excise Tax on Unlawful Dealing in Certain Substances, Iowa Code.
Full text of Iowa Code § 453B.6
Statutory text current through the 2026 Iowa Code (enactments effective on or before 2026-01-01, through the 2025 Regular Session, 91st G.A.). This publication reproduces the statutory text of the official 2026 Iowa Code (Legislative Services Agency); it is not the official publication of the State of Iowa.
This chapter does not require persons lawfully in possession of a taxable substance to pay the tax required under this chapter or to purchase, acquire, or affix the stamps, labels, or other official indicia otherwise required by this chapter.
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This reference is informational and is not legal advice.