Section 424.7. Deposit of moneys — filing of environmental protection charge return.

  1.  A depositor shall, on or before the last day of the month following the close of each calendar quarter during which the depositor is or has become or ceased being subject to the provisions of section 424.3, make, sign, and file an environmental protection charge return for that calendar quarter in such form as may be required by the director. The return shall show information relating to the volume of petroleum deposited into tanks subject to the charge, and any claimed exemptions or exclusions from the charge, a calculation of charges due, and such other information for the period covered by the return as may be required by the director. The depositor may be granted an extension of time not exceeding thirty days for filing a quarterly return, upon a proper showing of necessity. If an extension is granted, the depositor shall have paid by the thirtieth day of the month following the close of the quarter ninety percent of the estimated charges due.

  2.  If necessary or advisable in order to ensure the payment of the charge imposed by this chapter, the director may require returns and payment of the charge to be made for other than quarterly periods.

  3.  Returns shall be signed by the depositor or the depositor’s duly authorized agent, and must be duly certified by the depositor to be correct.

  4.  Upon receipt of a payment pursuant to this chapter, the department shall deposit the moneys into the road use tax fund created in section 312.1.

  5.  The director may require by rule that reports and returns be filed by electronic transmission.

89 Acts, ch 131, §19

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90 Acts, ch 1235, §13

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2005 Acts, ch 140, §50