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.