Iowa Code § 124.506A

Large seizure of a controlled substance — evidence and disposal
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1. a. Notwithstanding the provisions of section 124.506, if more than ten pounds of marijuana or more than one pound of any other controlled substance isseized as a result of a violation of this chapter, the law enforcement agency responsible for retaining the seized controlled substance may destroy the seized controlled substance if the law enforcement agency retains at least ten pounds of the marijuana seized or at least one pound of any other controlled substance seized for evidence purposes. b. Paragraph “a” does not apply to hemp or a hemp product excluded from schedule I of controlled substances as provided in section 124.204, subsection 7. 2. Prior to the destruction of any controlled substance under this section, the law enforcement agency shall photograph the controlled substance to be destroyed with identifying case numbers or any other case identifiers and prepare a written report detailing any relevant information about the destruction of the controlled substance. At least thirty days prior to any destruction of a controlled substance, the law enforcement agency destroying the controlled substance shall notify inwriting any person arrested in connection with the seizure, the attorney of the person ifrepresented, and any other attorney of record including the prosecuting attorney, and the law enforcement agency that made the arrest ifthe agency is different than the law enforcement agency responsible for retaining the seized controlled substance, that the law enforcement agency is planning to photograph and destroy part of the controlled substance seized, and any person or agency notified may be present at the photographing of the controlled substance to be destroyed. 3. Any person or agency notified about the destruction ofpart of the controlled substance seized, or any other interested party, may file an application with the district court resisting the destruction of any of the controlled substance. 4. A rebuttable presumption is created that the portion of any controlled substance retained for representation purposes as evidence and allphotographs and records made under this section and properly identified are admissible in any court proceeding for any purpose for which the destroyed controlled substance would have been admissible.

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