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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES
Section 452A.22 - Tax collected on exempt fuel.

Universal Citation: IA Code § 452A.22 (2017)
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1 MOTOR FUEL AND SPECIAL FUEL TAXES, §452A.22 452A.22 Tax collected on exempt fuel. If an amount of tax represented by a licensee to a purchaser as constituting tax due is computed upon gallonage that is not taxable or the amount represented is in excess of the actual amount of tax due and the amount represented is actually paid by the purchaser to the licensee, the excess amount of tax paid shall be returned to the purchaser by the licensee. If the licensee fails to return the excess tax paid to the purchaser, the amount which the purchaser has paid to the licensee shall be remitted by the licensee to the department. 99 Acts, ch 151, §66, 89 Wed Feb 08 03:48:38 2017 Iowa Code 2017, Section 452A.22 (9, 0)
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