Iowa Code
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES
Section 452A.40

Iowa Code

Title X - FINANCIAL RESOURCES

Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES

Section 452A.1 - Short title.

Section 452A.2 - Definitions.

Section 452A.3 - Levy of excise tax.

Section 452A.4 - Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license.

Section 452A.5 - Distribution allowance.

Section 452A.6 - Ethanol blended gasoline and other products — blender’s license.

Section 452A.6A - Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel.

Section 452A.7 - Foreign suppliers.

Section 452A.8 - Tax reports — computation and payment of tax — credits.

Section 452A.9 - Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders.

Section 452A.10 - Required records.

Section 452A.12 - Loading and delivery evidence on transportation equipment.

Section 452A.13 - Evidence produced upon request.

Section 452A.15 - Transportation reports — refinery and pipeline and marine terminal reports.

Section 452A.16 - Credit or refund to licensee — fuel used other than in watercraft, aircraft, or motor vehicles — casualty losses.

Section 452A.17 - Refunds.

Section 452A.18 - Refund permit.

Section 452A.19 - Revocation of refund permit.

Section 452A.20 - Posting price and discounts.

Section 452A.21 - Refund — credit.

Section 452A.22 - Tax collected on exempt fuel.

Section 452A.31 - Special terms.

Section 452A.32 - Schedule for averaging ethanol content in E-85 gasoline.

Section 452A.33 - Reporting requirements.

Section 452A.40

Section 452A.41

Section 452A.42

Section 452A.43

Section 452A.44

Section 452A.50 - Short title.

Section 452A.51 - Purpose.

Section 452A.52 - Fuels imported in supply tanks of motor vehicles.

Section 452A.53 - Permit or license.

Section 452A.54 - Fuel tax computation — refund — reporting and payment.

Section 452A.55 - Records.

Section 452A.56 - Interstate motor fuel tax — reciprocity agreements.

Section 452A.57 - Definitions.

Section 452A.58 - Commercial motor vehicles on lease.

Section 452A.59 - Administrative rules.

Section 452A.60 - Forms of report, refund claim, and records.

Section 452A.61 - Timely filing of reports and returns — extension.

Section 452A.62 - Inspection of records.

Section 452A.63 - Information confidential.

Section 452A.64 - Failure to file return — incorrect return.

Section 452A.65 - Failure to promptly pay fuel taxes — refunds — interest and penalties — successor liability.

Section 452A.66 - Statutes applicable to motor fuel tax.

Section 452A.67 - Limitation on collection proceedings.

Section 452A.68 - Power of department of revenue or the state department of transportation to cancel licenses.

Section 452A.69 - Hearings before state agency.

Section 452A.70 - Discontinuance of licensed activity — liability for taxes and penalties.

Section 452A.71 - Refund of tax on fuel lost as result of casualty.

Section 452A.72 - Refund for fuel taxes erroneously or illegally collected or paid.

Section 452A.73 - Embezzlement of fuel tax money — penalty.

Section 452A.74 - Unlawful acts — penalty.

Section 452A.74A - Additional penalty and enforcement provisions.

Section 452A.75 - Penalty for false certificate.

Section 452A.76 - Enforcement authority.

Section 452A.77 - Moneys deposited in treasury — refunds — administration.

Section 452A.78 - Other remedies available.

Section 452A.79 - Use of revenue.

Section 452A.79A - Marine fuel tax fund.

Section 452A.80 - Microfilm or photographic copies — originals destroyed.

Section 452A.81 - Agreement for refund of federal tax.

Section 452A.82 - Aviation fuel tax fund.

Section 452A.84 - Transfer to marine fuel tax fund.

Section 452A.85 - Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen.

Section 452A.86 - Method of determining gallonage.