There is a newer version of this Section
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 452A - MOTOR FUEL AND SPECIAL FUEL TAXES
Section 452A.61 - Timely filing of reports and returns — extension.

Universal Citation: IA Code § 452A.61 (2017)
Previous Next

Download as PDF
1 MOTOR FUEL AND SPECIAL FUEL TAXES, §452A.61 452A.61 Timely filing of reports and returns — extension. The reports, returns, and remittances required under this chapter shall be deemed filed within the required time if postpaid, properly addressed, and postmarked on or before midnight of the day on which due and payable. If the final filing date falls on a Saturday, Sunday, or legal holiday the next secular or business day shall be the final filing date. The department of revenue or the state department of transportation upon application may grant a reasonable extension of time for the filing of any required report, return, or tax payment. [C27, 31, §5093-a5, -b1; C35, §5093-f9, -f21, -f25; C39, §5093.09, 5093.21, 5093.25; C46, 50, 54, §324.13, 324.41, 324.46; C58, 62, 66, §324.60; C71, 73, 75, 77, 79, 81, §324.61] C93, §452A.61 99 Acts, ch 151, §68, 89; 2003 Acts, ch 145, §286 Wed Feb 08 03:48:46 2017 Iowa Code 2017, Section 452A.61 (9, 0)
Previous Next
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.