Chapter
MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES
- Iowa Code § 452A.1— Short title
- Iowa Code § 452A.2— Definitions
- Iowa Code § 452A.2A— Standards and classifications of fuel
- Iowa Code § 452A.3— Levy of excise tax
- Iowa Code § 452A.4— Supplier’s, restrictive supplier’s, importer’s, exporter’s, dealer’s, and user’s license
- Iowa Code § 452A.5— Distribution allowance
- Iowa Code § 452A.6— Ethanol blended gasoline and other products — blender’s license
- Iowa Code § 452A.6A— Right of distributors and dealers to blend conventional blendstock for oxygenate blending, gasoline, or diesel fuel using a biofuel
- Iowa Code § 452A.7— Foreign suppliers
- Iowa Code § 452A.8— Tax reports — computation and payment of tax — credits
- Iowa Code § 452A.9— Returns from persons not licensed as suppliers, restrictive suppliers, importers, or blenders
- Iowa Code § 452A.10— Required records
- Iowa Code § 452A.12— Loading and delivery evidence on transportation equipment
- Iowa Code § 452A.15— Transportation reports — refinery and pipeline and marine terminal reports
- Iowa Code § 452A.17— Refunds
- Iowa Code § 452A.18— Refund permit
- Iowa Code § 452A.19— Revocation of refund permit
- Iowa Code § 452A.21— Refund — credit
- Iowa Code § 452A.22— Tax collected on exempt fuel
- Iowa Code § 452A.23— Motor fuel tax — administration by department
- Iowa Code § 452A.31— Special terms
- Iowa Code § 452A.32— Schedule for averaging ethanol content in E-85 gasoline
- Iowa Code § 452A.33— Reporting requirements
- Iowa Code § 452A.40— Definitions
- Iowa Code § 452A.41— Levy and collection of excise tax on electric fuel
- Iowa Code § 452A.42— Electric fuel dealer’s and user’s license
- Iowa Code § 452A.43— Records
- Iowa Code § 452A.44— Refunds
- Iowa Code § 452A.50— Short title
- Iowa Code § 452A.51— Purpose
- Iowa Code § 452A.52— Fuels imported — applicability
- Iowa Code § 452A.53— Permit or license
- Iowa Code § 452A.54— Fuel tax computation — refund — reporting and payment
- Iowa Code § 452A.55— Records
- Iowa Code § 452A.56— Interstate motor fuel tax — reciprocity agreements
- Iowa Code § 452A.57— Definitions
- Iowa Code § 452A.58— Commercial motor vehicles on lease
- Iowa Code § 452A.59— Administrative rules
- Iowa Code § 452A.60— Forms of report, refund claim, and records
- Iowa Code § 452A.61— Timely filing of reports and returns — extension
- Iowa Code § 452A.62— Inspection of records
- Iowa Code § 452A.63— Information confidential
- Iowa Code § 452A.64— Failure to file return — incorrect return
- Iowa Code § 452A.65— Failure to promptly pay fuel taxes — refunds — interest and penalties — successor liability
- Iowa Code § 452A.66— Statutes applicable to motor fuel tax
- Iowa Code § 452A.67— Limitation on collection proceedings
- Iowa Code § 452A.68— Power of department of revenue or the state department of transportation to cancel licenses
- Iowa Code § 452A.69— Hearings before state agency
- Iowa Code § 452A.70— Discontinuance of licensed activity — liability for taxes and penalties
- Iowa Code § 452A.71— Refund of tax on fuel lost as result of casualty
- Iowa Code § 452A.72— Refund for fuel taxes erroneously or illegally collected or paid
- Iowa Code § 452A.73— Embezzlement of fuel tax money — penalty
- Iowa Code § 452A.74— Unlawful acts — penalty
- Iowa Code § 452A.74A— Additional penalty and enforcement provisions
- Iowa Code § 452A.75— Penalty for false certificate
- Iowa Code § 452A.76— Enforcement authority
- Iowa Code § 452A.77— Moneys deposited in treasury — refunds — administration
- Iowa Code § 452A.78— Other remedies available
- Iowa Code § 452A.79— Use of revenue
- Iowa Code § 452A.79A— Marine fuel tax fund
- Iowa Code § 452A.80— Microfilm or photographic copies — originals destroyed
- Iowa Code § 452A.81— Agreement for refund of federal tax
- Iowa Code § 452A.82— Aviation fuel tax fund
- Iowa Code § 452A.84— Transfer to marine fuel tax fund
- Iowa Code § 452A.85— Tax payment for stored motor fuel, ethanol blended gasoline, special fuel, compressed natural gas, liquefied natural gas, liquefied petroleum gas, and hydrogen
- Iowa Code § 452A.86— Method of determining gallonage