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Iowa Code (Last Updated: December 05, 2016) |
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Title X. FINANCIAL RESOURCES |
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Chapter 452A. MOTOR FUEL AND SPECIAL FUEL TAXES |
Section 452A.1. Short title. |
Section 452A.2. Definitions. |
Section 452A.3. Levy of excise tax. |
Section 452A.4. Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license. |
Section 452A.5. Distribution allowance. |
Section 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. |
Section 452A.7. Foreign suppliers. |
Section 452A.8. Tax reports — computation and payment of tax — credits. |
Section 452A.9. Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders. |
Section 452A.10. Required records. |
Section 452A.11. |
Section 452A.12. Loading and delivery evidence on transportation equipment. |
Section 452A.13. |
Section 452A.14. |
Section 452A.15. Transportation reports — refinery and pipeline and marine terminal reports. |
Section 452A.16. |
Section 452A.17. Refunds. |
Section 452A.18. Refund permit. |
Section 452A.19. Revocation of refund permit. |
Section 452A.20. |
Section 452A.21. Refund — credit. |
Section 452A.22. Tax collected on exempt fuel. |
Section 452A.23. |
Section 452A.24. |
Section 452A.25. |
Section 452A.26. |
Section 452A.27. |
Section 452A.28. |
Section 452A.29. |
Section 452A.30. |
Section 452A.31. Special terms. |
Section 452A.32. Schedule for averaging ethanol content in E-85 gasoline. |
Section 452A.33. Reporting requirements. |
Section 452A.34. |
Section 452A.35. |
Section 452A.36. |
Section 452A.37. |
Section 452A.38. |
Section 452A.39. |
Section 452A.40. |
Section 452A.41. |
Section 452A.42. |
Section 452A.43. |
Section 452A.44. |
Section 452A.45. |
Section 452A.46. |
Section 452A.47. |
Section 452A.48. |
Section 452A.49. |
Section 452A.50. Short title. |
Section 452A.51. Purpose. |
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.55. Records. |
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.65. Failure to promptly pay fuel taxes — refunds — interest and penalties — successor liability. |
Section 452A.66. Statutes applicable to motor fuel tax. |
Section 452A.67. Limitation on collection proceedings. |
Section 452A.68. Power of department of revenue or the state department of transportation to cancel licenses. |
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 — place of trial. |
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. |
Section 452A.83. |
Section 452A.84. Transfer to marine fuel tax fund. |
Section 452A.85. Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, and liquefied petroleum gas — penalty. |
Section 452A.86. Method of determining gallonage. |