MOTOR FUEL AND SPECIAL FUEL TAXES

  1. Law
  2. Iowa Code
  3. FINANCIAL RESOURCES
  4. MOTOR FUEL AND SPECIAL FUEL TAXES

Checkout our iOS App for a better way to browser and research.

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.11

Section
452A.12

Loading and delivery evidence on transportation equipment.

Section
452A.13

Evidence produced upon request.

Section
452A.14

Section 452A.14

Section
452A.15

Transportation reports — refinery and pipeline and marine terminal reports.

Section
452A.16

Credit or refund to licensee — fuel used other than in watercraft, aircraft, or motor vehicles — casualty losses.

Section
452A.17

Refunds.

Section
452A.18

Refund permit.

Section
452A.19

Revocation of refund permit.

Section
452A.20

Posting price and discounts.

Section
452A.21

Refund — credit.

Section
452A.22

Tax collected on exempt fuel.

Section
452A.23

Section 452A.23

Section
452A.24

Section 452A.24

Section
452A.25

Section 452A.25

Section
452A.26

Section 452A.26

Section
452A.27

Section 452A.27

Section
452A.28

Section 452A.28

Section
452A.29

Section 452A.29

Section
452A.30

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.34

Section
452A.35

Section 452A.35

Section
452A.36

Section 452A.36

Section
452A.37

Section 452A.37

Section
452A.38

Section 452A.38

Section
452A.39

Section 452A.39

Section
452A.40

Section 452A.40

Section
452A.41

Section 452A.41

Section
452A.42

Section 452A.42

Section
452A.43

Section 452A.43

Section
452A.44

Section 452A.44

Section
452A.45

Section 452A.45

Section
452A.46

Section 452A.46

Section
452A.47

Section 452A.47

Section
452A.48

Section 452A.48

Section
452A.49

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.

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.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, liquefied petroleum gas, and hydrogen.

Section
452A.86

Method of determining gallonage.