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2011 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 4 EXCISE TAXES
CHAPTER 452A MOTOR FUEL AND SPECIAL FUEL TAXES
- 452A.1 Short title.
- 452A.2 Definitions.
- 452A.3 Levy of excise tax.
- 452A.4 Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license.
- 452A.5 Distribution allowance.
- 452A.6 Ethanol blended gasoline and other products — blender’s license.
- 452A.7 Foreign suppliers.
- 452A.8 Tax reports — computation and payment of tax — credits.
- 452A.9 Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders.
- 452A.10 Required records.
- 452A.12 Loading and delivery evidence on transportation equipment.
- 452A.15 Transportation reports — refinery and pipeline and marine terminal reports.
- 452A.17 Refunds.
- 452A.18 Refund permit.
- 452A.19 Revocation of refund permit.
- 452A.21 Refund — credit.
- 452A.22 Tax collected on exempt fuel.
- 452A.23 through 452A.30 Reserved.
- 452A.31 Special terms.
- 452A.32 Schedule for averaging ethanol content in E-85 gasoline.
- 452A.33 Reporting requirements.
- 452A.34 through 452A.49 Reserved.
- 452A.50 Short title.
- 452A.51 Purpose.
- 452A.52 Fuels imported in supply tanks of motor vehicles.
- 452A.53 Permit or license.
- 452A.54 Fuel tax computation — refund — reporting and payment.
- 452A.55 Records.
- 452A.56 Interstate motor fuel tax — reciprocity agreements.
- 452A.57 Definitions.
- 452A.58 Commercial motor vehicles on lease.
- 452A.59 Administrative rules.
- 452A.60 Forms of report, refund claim, and records.
- 452A.61 Timely filing of reports and returns — extension.
- 452A.62 Inspection of records.
- 452A.63 Information confidential.
- 452A.64 Failure to file return — incorrect return.
- 452A.65 Failure to promptly pay fuel taxes — refunds — interest and penalties — successor liability.
- 452A.66 Statutes applicable to motor fuel tax.
- 452A.67 Limitation on collection proceedings.
- 452A.68 Power of department of revenue or the state department of transportation to cancel licenses.
- 452A.69 Hearings before state agency.
- 452A.70 Discontinuance of licensed activity — liability for taxes and penalties.
- 452A.71 Refund of tax on fuel lost as result of casualty.
- 452A.72 Refund for fuel taxes erroneously or illegally collected or paid.
- 452A.73 Embezzlement of fuel tax money — penalty.
- 452A.74 Unlawful acts — penalty.
- 452A.74A Additional penalty and enforcement provisions.
- 452A.75 Penalty for false certificate — place of trial.
- 452A.76 Enforcement authority.
- 452A.77 Moneys deposited in treasury — refunds — administration.
- 452A.78 Other remedies available.
- 452A.79 Use of revenue.
- 452A.79A Marine fuel tax fund.
- 452A.80 Microfilm or photographic copies — originals destroyed.
- 452A.81 Agreement for refund of federal tax.
- 452A.82 Aviation fuel tax fund.
- 452A.84 Transfer to marine fuel tax fund.
- 452A.85 Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, and liquefied petroleum gas — penalty.
- 452A.86 Method of determining gallonage.
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