STATE STATUTES & CODES

IOWA STATUTES AND CODES

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.11
• 452A.12 - LOADING AND DELIVERY EVIDENCE ON TRANSPORTATION EQUIPMENT.
• 452A.13
• 452A.14
• 452A.15 - TRANSPORTATION REPORTS -- REFINERY AND PIPELINE AND MARINE TERMINAL REPORTS.
• 452A.16
• 452A.17 - REFUNDS.
• 452A.18 - REFUND PERMIT.
• 452A.19 - REVOCATION OF REFUND PERMIT.
• 452A.20
• 452A.21 - REFUND -- CREDIT.
• 452A.22 - TAX COLLECTED ON EXEMPT FUEL.
• 452A.23 THROUGH 452A.30
• 452A.31 - SPECIAL TERMS.
• 452A.32 - SCHEDULE FOR AVERAGING ETHANOL CONTENT IN E-85 GASOLINE.
• 452A.33 - REPORTING REQUIREMENTS.
• 452A.34 THROUGH 452A.49
• 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.83
• 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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