452A.62 Inspection of records.
1. The department of revenue or the state department of transportation, whichever is applicable, is hereby given the authority within the time prescribed for keeping records to do the following:
a. To examine, during the usual business hours of the day, the records, books, papers, receipts, invoices, storage tanks, and any other equipment of any of the following:
(1) A distributor, supplier, restrictive supplier, importer, exporter, blender, terminal operator, nonterminal storage facility, common carrier, or contract carrier, pertaining to motor fuel or undyed special fuel withdrawn from a terminal or a nonterminal storage facility, or brought into this state.
(2) A licensed compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen dealer, user, or person supplying compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen to a licensed compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen dealer or user.
(3) An interstate operator of motor vehicles to verify the truth and accuracy of any statement, report, or return, or to ascertain whether or not the taxes imposed by this chapter have been paid.
(4) Any person selling fuels that can be used for highway use.
b. To examine the records, books, papers, receipts, and invoices of any distributor, supplier, restrictive supplier, importer, blender, exporter, terminal operator, nonterminal storage facility, licensed compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen dealer or user, or any other person who possesses fuel upon which the tax has not been paid to determine financial responsibility for the payment of the taxes imposed by this chapter.
2. If a person under this section refuses access to pertinent records, books, papers, receipts, invoices, storage tanks, or any other equipment, the appropriate state agency shall certify the names and facts to any court of competent jurisdiction, and the court shall enter an order to enforce this chapter.
[C27, 31, §5093-a6; C35, §5093-f26, -f29; C39, §5093.26, 5093.29; C46, 50, 54, §324.47, 324.52; C58, 62, 66, §324.61; C71, 73, 75, 77, 79, 81, §324.62]
C93, §452A.62
95 Acts, ch 155, §31, 44; 2002 Acts, ch 1151, §28; 2003 Acts, ch 145, §286; 2005 Acts, ch 140, §65, 66; 2011 Acts, ch 25, §143; 2014 Acts, ch 1032, §8, 9; 2015 Acts, ch 30, §129; 2019 Acts, ch 151, §11, 12, 17
For future text of subsection 1, paragraph a, subparagraph (5), effective July 1, 2023, see 2019 Acts, ch 151, §35, 46
For future amendment to subsection 1, paragraph b, effective July 1, 2023, see 2019 Acts, ch 151, §36, 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.