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Iowa Code § 453B.5

Defense or immunity

Iowa · Iowa Code Chapter 453B — Excise Tax on Unlawful Dealing in Certain Substances · Status: effective

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Iowa Code § 453B.5, Defense or immunity, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2249299
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This chapter does not provide in any manner a defense or affirmative defense to or immunity for a dealer from criminal prosecution pursuant to Iowa law.