Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 4 - Exercise Taxes > CHAPTER 453B - EXCISE TAX ON UNLAWFUL DEALING IN CERTAIN SUBSTANCES > 453B.6 - PHARMACEUTICALS.

453B.6 - PHARMACEUTICALS.

        453B.6  PHARMACEUTICALS.         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.
         Section History: Recent Form
         90 Acts, ch 1251, §42         C91, § 421A.6         C93, § 453B.6