Terms Used In Iowa Code > Chapter 453B - Excise Tax On Unlawful Dealing in Certain Substances

• clerk: means clerk of the court in which the action or proceeding is brought or is pending; and the words "clerk's office" mean the office of that clerk. See Iowa Code 4.1
• Controlled substance: means controlled substance as defined in section 124. See Iowa Code 453B.1
• Counterfeit substance: means a counterfeit substance as defined in section 124. See Iowa Code 453B.1
• Dealer: means any person who ships, transports, or imports into this state or acquires, purchases, possesses, manufactures, or produces in this state any of the following:
   (1) Seven or more grams of a taxable substance other than marijuana, but including a taxable substance that is a mixture of marijuana and other taxable substances. See Iowa Code 453B.1
• Department: means the department of revenue. See Iowa Code 453B.1
• Director: means the director of the department of revenue. See Iowa Code 453A.42
• Director: means the director of revenue. See Iowa Code 453B.1
• Dosage unit: means the unit of measurement in which a substance is dispensed to the ultimate user. See Iowa Code 453B.1
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Magistrate: means a judicial officer appointed under chapter 602, article 6, part 4. See Iowa Code 4.1
• Marijuana: means marijuana as defined in section 124. See Iowa Code 453B.1
• month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
• Person: means any individual, firm, association, partnership, joint stock company, joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any of the foregoing. See Iowa Code 453A.42
• Processed marijuana: means all marijuana except unprocessed marijuana plants. See Iowa Code 453B.1
• property: includes personal and real property. See Iowa Code 4.1
• Sale: means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person. See Iowa Code 453A.42
• Simulated controlled substance: means a simulated controlled substance as defined in section 124. See Iowa Code 453B.1
• state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
• Subpoena: A command to a witness to appear and give testimony.
• 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. See Iowa Code 453B.1
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Unprocessed marijuana plant: means any cannabis plant at any level of growth, whether wet, dry, harvested, or growing. See Iowa Code 453B.1
• Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42