House Journal: Page 1666: Wednesday, April 30, 2003
Page 108
1 department of revenue and finance.
2 Sec. . Section 452A.66, unnumbered paragraph 1,
3 Code 2003, is amended to read as follows:
4 The appropriate state agency shall administer the
5 taxes imposed by this chapter in the same manner as
6 and subject to section 422.25, subsection 4 and
7 section 422.52, subsection 3 423.35.
8 Sec. . Section 455B.455, Code 2003, is amended
9 to read as follows:
10 455B.455 SURCHARGE IMPOSED.
11 A land burial surcharge tax of two percent is
12 imposed on the fee for land burial of a hazardous
13 waste. The owner of the land burial facility shall
14 remit the tax collected to the director of revenue and
15 finance after consultation with the director according
16 to rules that the director shall adopt. The director
17 shall forward a copy of the site license to the
18 director of revenue and finance which shall be the
19 appropriate license for the collection of the land
20 burial surcharge tax and shall be subject to
21 suspension or revocation if the site license holder
22 fails to collect or remit the tax collected under this
23 section. The provisions of sections section 422.25,
24 subsection 4, sections 422.30, 422.48 to 422.52,
25 422.54 to 422.58, 422.67, and 422.68, section 422.69,
26 subsection 1, and sections 422.70 to 422.75, section
27 423.14, subsection 1, and sections 423.23, 423.24,
28 423.25, 423.31, 423.33, 423.35, 423.37 to 423.42, and
29 423.47, consistent with the provisions of this part 6
30 of division IV, shall apply with respect to the taxes
31 authorized under this part, in the same manner and
32 with the same effect as if the land burial surcharge
33 tax were retail sales taxes within the meaning of
34 those statutes. Notwithstanding the provisions of
35 this paragraph section, the director shall provide for
36 only quarterly filing of returns as prescribed in
37 section 422.51 423.31. Taxes collected by the
38 director of revenue and finance under this section
39 shall be deposited in the general fund of the state.
40 Sec. . Section 455G.3, subsection 1, Code 2003,
41 is amended to read as follows:
42 1. The Iowa comprehensive petroleum underground
43 storage tank fund is created as a separate fund in the
44 state treasury, and any funds remaining in the fund at
45 the end of each fiscal year shall not revert to the
46 general fund but shall remain in the Iowa
47 comprehensive petroleum underground storage tank fund.
48 Interest or other income earned by the fund shall be
49 deposited in the fund. The fund shall include moneys
50 credited to the fund under this section, section
© 2003 Cornell College and
League of Women Voters of Iowa
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