452A.63 Information confidential.
1. All information obtained by the department of revenue or the state department of transportation from the examining of reports, returns, or records required to be filed or kept under this chapter shall be treated as confidential and shall not be divulged except to other state officers, a member or members of the general assembly, or any duly appointed committee of either or both houses of the general assembly, or to a representative of the state having some responsibility in connection with the collection of the taxes imposed or in proceedings brought under this chapter. The appropriate state agency may make available to the public on or before forty-five days following the last day of the month in which the tax is required to be paid, the names of suppliers, restrictive suppliers, and importers and as to each of them the total gallons of motor fuel, undyed special fuel, and ethanol blended gasoline withdrawn from terminals or imported into the state during that month. The department of revenue or the state department of transportation, upon request of officials entrusted with enforcement of the motor fuel tax laws of the federal government or any other state, may forward to these officials any pertinent information which the appropriate state agency may have relative to motor fuel and special fuel, provided the officials of the other state furnish like information.
2. Any person violating this section, and disclosing the contents of any records, returns, or reports required to be kept or made under this chapter, except as otherwise provided, shall be guilty of a simple misdemeanor.
[C27, 31, §5093-a6; C35, §5093-f27; C39, §5093.27; C46, 50, 54, §324.48; C58, 62, 66, §324.62; C71, 73, 75, 77, 79, 81, §324.63]
C93, §452A.63
95 Acts, ch 155, §32, 44; 96 Acts, ch 1066, §13, 21; 99 Acts, ch 151, §69, 89; 2003 Acts, ch 145, §286; 2006 Acts, ch 1142, §83; 2018 Acts, ch 1041, §127
Referred to in §421.28, 422.20, 422.72, 452A.66
For future amendment to subsection 1, effective July 1, 2023, see 2019 Acts, ch 151, §37, 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.