452A.53 Permit or license.
1. The advance arrangements referred to in section 452A.52 shall include the procuring of a permanent international fuel tax agreement permit or license or single-trip interstate permit.
2. Persons choosing not to make advance arrangements with the state department of transportation by procuring a permit or license are not relieved of their responsibility to purchase motor fuel and special fuel commensurate with their use of the state’s highway system. When there is reasonable cause to believe that there is evasion of the fuel tax on commercial motor vehicles, the state department of transportation may audit persons not holding a permit or license. Audits shall be conducted pursuant to section 452A.55 and in accordance with international fuel tax agreement guidelines. The state department of transportation shall collect all taxes due and refund any overpayment.
3. A permanent international fuel tax agreement permit or license may be obtained upon application to the state department of transportation. A fee of ten dollars shall be charged for each permit or license issued. The holder of a permanent permit or license shall have the privilege of bringing into this state in the fuel supply tanks of commercial motor vehicles any amount of motor fuel or special fuel to be used in the operation of the vehicles and for that privilege shall pay Iowa motor fuel or special fuel taxes as provided in section 452A.54.
4. A single-trip interstate permit may be obtained from the state department of transportation. A fee of twenty dollars shall be charged for each individual single-trip interstate permit issued. A single-trip interstate permit is subject to the following provisions and limitations:
a. The permit shall be issued and be valid for seventy-two consecutive hours, except in emergencies, or until the time of leaving the state, whichever first occurs.
b. The permit shall cover only one commercial motor vehicle and is not transferable.
c. Single-trip interstate fuel permits may be made available from sources other than indicated in this section at the discretion of the state department of transportation.
5. Each vehicle operated into or through Iowa in interstate operations using motor fuel or special fuel acquired in any other state shall carry in or on the vehicle a duplicate or evidence of the permit or license required in this section. A fee not to exceed fifty cents shall be charged for each duplicate or other evidence of a permit or license issued.
[C35, §5093-f19, -f20; C39, §5093.19, 5093.20; C46, 50, 54, §324.38; C58, 62, 66, 71, 73, 75, 77, 79, 81, §324.53]
84 Acts, ch 1174, §2
C93, §452A.53
97 Acts, ch 108, §43; 98 Acts, ch 1100, §62; 2008 Acts, ch 1032, §54
Referred to in §452A.52
For future amendments to subsections 2, 3, and 5, effective July 1, 2023, see 2019 Acts, ch 151, §29, 46
Structure Iowa Code
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES
Section 452A.3 - Levy of excise tax.
Section 452A.5 - Distribution allowance.
Section 452A.6 - Ethanol blended gasoline and other products — blender’s license.
Section 452A.7 - Foreign suppliers.
Section 452A.8 - Tax reports — computation and payment of tax — credits.
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.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.50 - Short title.
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.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.66 - Statutes applicable to motor fuel tax.
Section 452A.67 - Limitation on collection proceedings.
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.