452A.81 Agreement for refund of federal tax.
1. The department of revenue is hereby authorized to enter into and empowered to carry out the provisions of agreements with any duly authorized agent or department of the United States government for joint or cooperative action by the state and the United States government in the making of refunds of the federal tax on gasoline. Such agreements may provide that the department of revenue may receive applications for and make refunds of the federal tax on gasoline as an agent of the United States. Such agreements shall provide that the United States shall provide the department of revenue with sufficient funds in advance to pay all costs to the state in the performance of such agreements and in the making of such refunds. In the event such an agreement is concluded, the director of revenue is hereby designated, appointed and empowered, through the motor vehicle fuel tax division of the department, to, as an agent of the United States government, accept applications for refunds of the federal tax on gasoline and to make such refunds from such moneys provided to the director in advance by the federal government.
2. All moneys that may be paid in advance by the United States to the state to pay the cost to the state of performing such agreements and the cost of making such refunds are hereby appropriated to the department of revenue for such purposes. Neither the state nor the department of revenue shall be liable in any manner for the actions of the department of revenue or employees of the department in the receipt, administration, and expenditure of such federal funds including the making of refunds.
[C58, 62, 66, §324.80; C71, 73, 75, 77, 79, 81, §324.81]
C93, §452A.81
2003 Acts, ch 145, §286
See refunds, §452A.17
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.