Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES

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

Section 452A.5 - Distribution allowance. - 452A.5 Distribution allowance. 1. A supplier shall retain a distribution...

Section 452A.6 - Ethanol blended gasoline and other products — blender’s license. - 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. - 452A.6A Right of distributors and dealers to blend conventional blendstock...

Section 452A.7 - Foreign suppliers. - 452A.7 Foreign suppliers. The director, upon application, may authorize the...

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

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

Section 452A.10 - Required records. - 452A.10 Required records. 1. a. A motor fuel or special...

Section 452A.12 - Loading and delivery evidence on transportation equipment. - 452A.12 Loading and delivery evidence on transportation equipment. 1. A...

Section 452A.13 - Evidence produced upon request. - 452A.13 Evidence produced upon request. Repealed by 95 Acts, ch...

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

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

Section 452A.17 - Refunds. - 452A.17 Refunds. 1. A person who uses motor fuel or...

Section 452A.18 - Refund permit. - 452A.18 Refund permit. A person shall not claim a refund...

Section 452A.19 - Revocation of refund permit. - 452A.19 Revocation of refund permit. 1. Any refund permit issued...

Section 452A.20 - Posting price and discounts. - 452A.20 Posting price and discounts. Repealed by 95 Acts, ch...

Section 452A.21 - Refund — credit. - 452A.21 Refund — credit. 1. Persons not licensed under this...

Section 452A.22 - Tax collected on exempt fuel. - 452A.22 Tax collected on exempt fuel. If an amount of...

Section 452A.31 - Special terms. - 452A.31 Special terms. For purposes of this subchapter, all of...

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

Section 452A.33 - Reporting requirements. - 452A.33 Reporting requirements. 1. a. Each retail dealer shall report...

Section 452A.40 - 452A.40 Reserved. For future text of these sections, effective July...

Section 452A.41 - 452A.41 Reserved. For future text of this section, effective July...

Section 452A.42 - 452A.42 Reserved. For future text of this section, effective July...

Section 452A.43 - 452A.43 Reserved. For future text of this section, effective July...

Section 452A.44 - 452A.44 Reserved. For future text of this section, effective July...

Section 452A.50 - Short title. - 452A.50 Short title. This subchapter and applicable provisions of subchapter...

Section 452A.51 - Purpose. - 452A.51 Purpose. The purpose of this subchapter is to provide...

Section 452A.52 - Fuels imported in supply tanks of motor vehicles. - 452A.52 Fuels imported in supply tanks of motor vehicles. 1....

Section 452A.53 - Permit or license. - 452A.53 Permit or license. 1. The advance arrangements referred to...

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

Section 452A.55 - Records. - 452A.55 Records. 1. Every person operating within the purview of...

Section 452A.56 - Interstate motor fuel tax — reciprocity agreements. - 452A.56 Interstate motor fuel tax — reciprocity agreements. 1. The...

Section 452A.57 - Definitions. - 452A.57 Definitions. 1. “Appropriate state agency” or “state agency” means...

Section 452A.58 - Commercial motor vehicles on lease. - 452A.58 Commercial motor vehicles on lease. 1. Every commercial motor...

Section 452A.59 - Administrative rules. - 452A.59 Administrative rules. The department of revenue and the state...

Section 452A.60 - Forms of report, refund claim, and records. - 452A.60 Forms of report, refund claim, and records. 1. The...

Section 452A.61 - Timely filing of reports and returns — extension. - 452A.61 Timely filing of reports and returns — extension. 1....

Section 452A.62 - Inspection of records. - 452A.62 Inspection of records. 1. The department of revenue or...

Section 452A.63 - Information confidential. - 452A.63 Information confidential. 1. All information obtained by the department...

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

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

Section 452A.66 - Statutes applicable to motor fuel tax. - 452A.66 Statutes applicable to motor fuel tax. 1. The appropriate...

Section 452A.67 - Limitation on collection proceedings. - 452A.67 Limitation on collection proceedings. 1. The department shall examine...

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

Section 452A.69 - Hearings before state agency. - 452A.69 Hearings before state agency. Hearings before a state agency...

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

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

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

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

Section 452A.74 - Unlawful acts — penalty. - 452A.74 Unlawful acts — penalty. 1. It shall be unlawful:...

Section 452A.74A - Additional penalty and enforcement provisions. - 452A.74A Additional penalty and enforcement provisions. In addition to the...

Section 452A.75 - Penalty for false certificate. - 452A.75 Penalty for false certificate. 1. Any person who makes...

Section 452A.76 - Enforcement authority. - 452A.76 Enforcement authority. 1. Authority to enforce subchapter III is...

Section 452A.77 - Moneys deposited in treasury — refunds — administration. - 452A.77 Moneys deposited in treasury — refunds — administration. 1....

Section 452A.78 - Other remedies available. - 452A.78 Other remedies available. The special remedies provided under the...

Section 452A.79 - Use of revenue. - 452A.79 Use of revenue. Except as provided in sections 452A.79A,...

Section 452A.79A - Marine fuel tax fund. - 452A.79A Marine fuel tax fund. 1. A marine fuel tax...

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

Section 452A.81 - Agreement for refund of federal tax. - 452A.81 Agreement for refund of federal tax. 1. The department...

Section 452A.82 - Aviation fuel tax fund. - 452A.82 Aviation fuel tax fund. The portion of the moneys...

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

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. - 452A.85 Tax payment for stored motor fuel, ethanol blended gasoline,...

Section 452A.86 - Method of determining gallonage. - 452A.86 Method of determining gallonage. The exclusive method of determining...

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Iowa Code Title X - FINANCIAL RESOURCES Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES

Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES